301–… ACCOUNTING FORMS AND REPORTING FORMS IN UKRAINE FROM UKRBUSINESSCONSULT

Accounting forms 301–400: archive of calculations and preparation of the current set

The large archive of accounting forms covers different taxes, fees, sectors and periods. Its purpose is to help find the structure of a document the company used for a previous filing and restore the link between the calculation, source data and receipts.

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For current reporting in 2026, the form is selected using the official electronic register and the date from which it applies.

The 301–400 selection contains files for the relevant reporting periods. Some names relate to payments and forms that later received a different structure or were combined with new documents. The accountant first identifies the obligation and period, then compares the set for that period with the current version and creates a separate working file.

How to use the archive consistently

Each saved file receives a record containing the original name, authority, approving document, period of validity, taxpayer type and related declaration. If these details are not in the name, the accountant finds them from the form details and the official database. The file is not moved to the current working folder until its purpose has been identified.

To restore reporting, the archive is reconciled with the trial balance, tax registers, bank statements and source documents. Payments and receipts are checked separately. The result is a table by period showing which document was filed, what amount was agreed and what actions still need to be completed.

Preparing the 2026 form

The current set starts with the State Tax Service register. The identifier, version number and period are checked before data is loaded. The accountant then updates the software, transfers figures from the accounting system, completes the appendices and runs control checks. The 2026 changes to payroll reporting are additionally reconciled with HR data and the taxpayer category.

Before signing, the printable view is checked: name, code, period, document type, object, appendix and total amount. The manager receives a short breakdown of the major figures. The electronic file is signed by an authorised person, after which both receipts and the payment record are stored with the working version.

Correcting figures for a previous period

A correction starts from a copy of the accepted declaration. The accountant reproduces the original calculation, marks the identified change and determines the document prescribed for the relevant period. The difference is linked to source documents and to its treatment in the accounting system.

The correction note shows the reason, the lines before and after the change, the amount of the liability and the payment result. The manager approves it before submission. The new receipt is kept in the same file, and the reporting register contains a link between the original and correcting versions.

A single storage system

The electronic archive is divided into current forms, completed periods and guidance materials. Access rights allow the accountant to edit working files, the manager to review the result, and the auditor to receive a closed set. File names include the company, form, period, filing type and version.

Once a quarter, the responsible person compares the catalogue with the State Tax Service register and the feed of recent changes. A new version receives its first-use date and an implementation owner. The previous version remains in the folder for its own period. This approach preserves company knowledge and speeds up preparation for an inspection, audit or transfer of the accounting function.

Result of restoring the reporting

Before the first working meeting, the owner collects the facts that affect the result: the period, accepted declarations, receipts, payments, source documents, registers and the reasons for identified discrepancies. Documents are allocated by responsible employees and dates, while figures requiring clarification are marked for separate reconciliation. This approach helps the specialist confirm the working model more quickly and focus the consultation on decisions important for money, deadlines and contracts.

The result is prepared as a set including the period file, the confirmed version of the form, the restored calculation, the correction document and the electronic archive. It records the official sources, source data, assumptions made, sequence of actions and confirmation of each completed stage. Where an accountant, lawyer and operations manager take part in the work, each is assigned their own part and deadline for providing information.

At the control meeting, the owner checks that the corrected figures agree with the accounts and are available for later review without oral explanations. After approval, the materials are added to the corporate calendar and the company's working folders. The responsible employee updates them when participants, the contract, the object, the reporting period or a government service changes, so the adopted solution supports daily work and the further development of the business.

The final memo remains with the manager as a control tool in accordance with the company's agreed working schedule. It records completed actions, received documents, next dates and contacts of responsible persons. At the next management meeting, the team compares the actual result with the plan, records new tasks and promptly provides the specialist with information that affects the next stages of support.

Sequence and main stages of providing the service

1. identify the obligation and period
2. identify the archived form
3. check the form against the official register
4. restore the source data and payments
5. prepare the current or correcting set
6. save the file, receipts and working note

What to prepare

• accepted declarations and receipts
• bank statements and payments
• primary documents and registers
• list of objects and reliefs
• access to the electronic taxpayer account
• internal register of form versions

Control points for the owner

• the archived file is linked to the period
• the current version is confirmed by the register
• the figures can be reproduced from the registers
• the correction has a written basis
• access rights and versions are controlled

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