E-Declaration 2026: Where to Start and How to Avoid Common Mistakes

Every year the electronic declaration system becomes a kind of test of attentiveness and legal awareness for individuals who perform functions of the state or local self-government. The current campaign is no exception: by March 31, 2026, such individuals must submit their annual declarations for 2025.

For experienced declarants, this process has already become relatively routine. However, for those who are submitting a declaration for the first time, the electronic form often turns into a complicated maze of dozens of sections, requirements, and nuances of anti-corruption legislation.

In practice, we frequently encounter situations where declarants start filling out the declaration form without first preparing the necessary data. This is exactly what most often leads to mistakes. Therefore, the correct approach is simple: first collect all the necessary information, and only then proceed to completing the declaration.

Start With Income Information

The first step should be obtaining complete information about the income of the declarant and their family members for the reporting period. The most convenient way to do this is through the Electronic Taxpayer’s Cabinet. The process is quite simple:

• log in to the electronic cabinet using a digital signature, Diia.Signature, or another authentication method;
• select the section “E-Cabinet for Citizens”;
• create a “Request for Information on Paid Income” for the period from January to December of the reporting year.

Depending on the system workload, the response may be generated within a few minutes or may take several hours. Special attention should be paid to situations where the declarant or a family member is a sole proprietor (FOP).

The deadlines for submitting tax declarations differ depending on the taxation group:

• for Group 1–2 FOPs — until March 2, 2026;
• for Group 3 FOPs — until February 9, 2026.

If the tax declaration has not yet been submitted, information about the income will simply not appear in the tax service records, which may create additional difficulties when filling in the electronic declaration.

“Data for Declaration” Certificate: A Useful Tool, But Not Without Risks

The next step is generating the “Data for Declaration” certificate in the declarant’s personal cabinet.

This tool allows information from various state registers to be collected and partially auto-filled into the declaration. However, it is important to understand that automation does not always guarantee full accuracy.

Particular caution should be exercised if a new declaration is created based on the previous year’s declaration and the auto-fill function is used at the same time. In such cases, some data in individual sections may be duplicated, which later creates risks during verification.

For this reason, all information obtained from the certificate must be carefully compared with supporting legal documents.

Family Member Data via the Diia Application

If family members use the Diia mobile application, some of their data on income and assets can be obtained directly through the system.

To do this, the declarant must add the family member in the relevant section and send a request. The person will then receive a notification in the Diia app and will have 24 hours to confirm their status as a family member and agree to provide the data.

It is important to remember that such a request can be sent only three times, so it is advisable to make sure in advance that the family member is ready to confirm it.

Bank Accounts: The Most Common Source of Mistakes

One of the most problematic issues in declaration practice concerns bank accounts. Before completing the declaration, it is necessary to obtain statements from banks showing:

• all open accounts;
• the balance of funds as of December 31, 2025.

Such statements can usually be generated directly in the bank’s mobile application.

However, in practice there are frequent situations when bank statements do not contain information about certain accounts. In particular, this may concern:

• accounts opened for sole proprietors (FOPs);
• accounts of minor children;
• accounts opened abroad, even if no funds were held there;
• accounts where the bank card was blocked or closed.

It is important to remember that closing a bank card does not automatically mean that the bank account itself has been closed.

Intellectual Property and Corporate Links

Another category of information often overlooked by declarants is intellectual property rights.

Information about registered trademarks or other rights can be checked in the database of the Ukrainian National Office for Intellectual Property and Innovations. In our practice, there was a case where a trademark was registered at the end of the reporting year, and the owner learned about it only after the deadline for correcting the declaration had passed. As a result, the intellectual property object was not declared.

It is also advisable to check information through analytical systems such as YouControl or Opendatabot to identify corporate rights or other data that may be subject to declaration.

Real Estate and Vehicles

Another important part of preparation concerns property assets. To verify accurate information, it is recommended to obtain data from:

• the State Register of Property Rights to Real Estate;
• the Main Service Center of the Ministry of Internal Affairs regarding vehicles.

Particularly complex situations arise when property is located in temporarily occupied territories and the relevant documents have been lost. However, the legislation clearly states that such property must still be declared, even if access to it is limited or documentation is unavailable.

A Declaration Is Not a Formality

Preparing to submit a declaration is only the visible part of a much larger process. Behind each section of the declaration stands a significant amount of information that must be verified and confirmed. Mistakes may lead not only to the need to submit a corrected declaration but also to administrative or even criminal liability if the inaccuracies are considered to be the submission of false information.

Therefore, the key recommendation for declarants is straightforward: do not begin filling in the declaration until all the necessary information has been collected and verified. When it comes to electronic declarations, attention to detail often becomes the most reliable guarantee of legal security.