Form 20-OPP in 2025: How and When to Submit?

The issue of timely and correct submission of form 20-OPP became especially relevant for Ukrainian businesses in 2025 due to strengthened fiscal control and the introduction of new features in the taxpayer’s electronic cabinet. Mistakes or omissions in completing this form may result in significant fines, as well as hinder the registration of cash registers (PPO) or the opening of new business locations. Let’s take a closer look at the procedures, requirements, and main nuances of 20-OPP submission in 2025.

What is form 20-OPP?
Form 20-OPP is a special notice that must be submitted by all taxpayers without exception: legal entities (including separate subdivisions and branches) and sole proprietors (FOPs). It contains information on taxable objects, objects related to taxation (for example: sales outlets, offices, warehouses, vehicles, land plots, etc.), as well as facilities used for doing business—even if not owned, but leased or only temporarily used.

Who must submit 20-OPP and why?
Submission is mandatory for:

• all business entities—regardless of general or simplified tax regime;
• structural subdivisions of enterprises;
• individual entrepreneurs, regardless of annual turnover or business type.

The main goal is to update the tax register with information on active taxable assets, which:

• allows the tax authorities to match actual activities to declared ones;
• is essential for registering cash registers (PPO/PRRO), which is especially important for e-commerce, retail, and the service sector.

When must 20-OPP be submitted?
Form 20-OPP must be submitted within 10 business days of any of the following events:

• creation, opening, or commissioning of a new taxable object (e.g., new store, warehouse, service center, etc.);
• purchase or lease of real estate or movable assets used for business;
• changes in information about the object (address, type, activity, owner, status, etc.);
• closure, transfer, or disposal of an object;
• registration of PPO/PRRO or other equipment.

The deadline counts from the date of the supporting documents (lease agreement, purchase agreement, or acceptance act).

How to submit 20-OPP in 2025?
The form can be submitted:

• on paper, in person or via an authorized representative to the tax office at the main place of registration;
• by mail with delivery confirmation;
• preferably online—via the Taxpayer’s Electronic Cabinet or accounting software (such as M.E.Doc, Taxer, electronic reporting banks, etc.).

Important: if an object is located outside the main registration address, the form must also be submitted to the tax office at the actual location.

New requirements and changes in 2025
The latest version of the 20-OPP form is valid from November 25, 2024 (form ID J/F1312007). Key amendments:

• Column 7.1 “Named Object Title” added—if such information is in supporting documents;
• New fields (6–13) for location identification introduced;
• Unique object identifier: a combination of the object type code (three digits) and a serial number within the category.

How to fill in the form correctly
Each object is listed in a separate line. The main fields:

• serial number,
• event code (1—new object, 3—change of data, 6—closure, etc.),
• type, name, location,
• inventory or cadastral number (or symbolic designation),
• area, purpose, event date,
• object identifier.

If there is no title in column 4, the inventory number is allowed.

Specifics for FOPs and legal entities
FOPs must submit 20-OPP for all stores, warehouses, vehicles (even leased), offices, etc. If a separated subdivision (such as a branch or store) submits the form, the head office does not duplicate those data.

Liability and fines
Failure to submit or late submission may result in a fine, which depends on the number and type of violations—from UAH 340 to UAH 1,020 (more in case of repeated/intentional violations). Possible additional consequences:

• refusal to register PPO/PRRO;
• blocked tax credit;
• issues during inspections and claims by the tax authority.

Typical mistakes and tips

• Not listing all active objects (such as warehouses, offices, vehicles not at the main address);
• Failure to timely notify about new/removed objects (frequent with leasing/moves);
• Incorrect event code in column 2;
• Not using the updated form;
• No unique object identifier;
• Not submitting the form at the actual location if different from the main registration.

Practical cases

1. Leasing a new warehouse in Kyiv: agreement signed—submit warehouse data in 20-OPP within 10 days.
2. Shop relocation: address changed—update information in the form.
3. Disposal of an object: sale or write-off of a vehicle—submit 20-OPP (event code “6”) within 10 days.

Conclusion
Form 20-OPP is not just a formality, but a key document for transparent and secure business in Ukraine in 2025. Following regulations, using the current template, attention to details, and timely submission help avoid financial losses and maintain reputation with the state.

Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at the Law Association “Legal Company WINNER“.