Soon, we will all face major New Year changes that will also affect the real estate market. We are talking about changes to Order of the Ministry of Finance dated 04.06.2021 No. 322 "On approval of the procedure for exchanging information on financial monitoring issues", which will come into force on February 2, 2026. The State Tax Service will control the income of Ukrainians, in particular the origin of funds when buying an apartmentOrder No. 322 concerns the e-office and information exchange between the SPFM and the State Financial Monitoring Service.
The purpose of the changes is very simple: in this way the state wants to reduce the number of illegal financial transactions, in particular money laundering, and make the entire system more transparent. All amounts of assets must be declared and the sources of funds must be indicated. Our lawyers have studied all the innovations and told us how this will affect the Ukrainian market, as well as what new rules for buying real estate you should be prepared for.
How financial monitoring will change when buying real estate from February 2, 2026
The main change to the Tax Code, in fact, will be a new procedure for submitting reports by notaries to regulatory authorities. The requirements for public and private specialists will differ. The actual launch of the changes will take place on 02.02.2026.
What operations are affected by the new rules?
Starting in the New Year, financial monitoring will not bypass major real estate transactions. That is, according to the new rules, notaries will have to submit mandatory reports on the following types of transactions:
- Real estate purchase and sale agreements
- Real estate exchange (barter) agreements
- Real estate donation contracts
- Certificates of inheritance
All in order to strengthen control over real estate transactions and at the same time systematize this information in tax authorities. Verification of the sources of origin of funds will affect transactions from 400,000 UAH. There will be no questions about smaller amounts.
Possible sources of funds
Reporting changes for notaries
In addition to the fact that notaries' reporting on the above-mentioned transactions will become mandatory, the frequency of its submission will also change. Thus, state specialists, as before, must submit reports monthly, while private ones - quarterly, but with a breakdown by month. This will reduce the administrative burden on the system, but will allow maintaining the detail of the information received.
The reports will record key transaction data: information about the parties to the transaction, the total value of the property, and the amount of taxes paid. The information will then be sent directly to the tax office, where the value of the purchased property can be compared with the buyers' income declarations. If discrepancies arise, it is likely that either checks of the sources of funds or repeated inquiries will be made.
How to prepare real estate sellers and buyers for changes
Lawyers advise preparing proof of the origin of funds in advance. You will feel more secure during the transaction, and the tax office will not have any unnecessary questions.
Prepare proof of origin of funds
Since increased financial monitoring will affect ordinary home buyers and sellers, not just entrepreneurs, it's worth being prepared. To avoid problems, you should:
- Confirm your income with documentation. A certificate of income when buying an apartment, a gift agreement, or inheritance documents are required.
- Monitor the flow of funds in your accounts. Similar and frequently repeated transactions may arouse suspicion in the tax authorities.
- Avoid spontaneous large purchases. If you haven't filed an income tax return and there is no proof of the origin of the funds, it's worth postponing large expenses.
Fairly assess real estate
Selling real estate, the owner must pay 5% tax on the assessed value of the object in accordance with Art. 172 of the Civil Code of Ukraine. It should also be noted that the military fee rate is 5%. The notary acts as a tax agent and withholds both payments at the same time as the contract is certified.
So understating the amount in the contract will become even more risky, because the tax office will receive information about the real market price. And this is already considered tax evasion, which is a crime. So, if the tax office finds out that you have paid an incomplete amount of taxes, you will be held administratively or even criminally liable.
If the transaction is exempt from personal income tax, military duty will not be charged.
The seller is exempt from personal income tax and military duty if this is the first sale of real estate in the current calendar year and the property has been owned for more than 3 years.
The third and subsequent sales within one year are considered commercial activities by the tax authorities. Therefore, the personal income tax rate increases to 18%, while the military levy remains at 5%.
How the new requirements will affect buyers and sellers
For citizens, the changes will not have critical consequences. If you act within the law, then everything will be without unpleasant surprises. The Tax Inspectorate will only affect violators of the Legislation.
Visnovok
From February 2, 2026, you need to take into account some nuances when buying an apartment.
The main changes will concern the work of notaries, but ordinary citizens will also need to properly prepare for large purchases.
If the funds were received honestly, in accordance with the current legislation of Ukraine, then there is nothing to worry about. Financial monitoring applies only to suspicious transactions. There is no need to make suspicious transfers by card, to have official documents on the receipt of funds.
The information in the declaration when buying an apartment must be up-to-date, since the tax office will compare your income with the value of the purchased property.
If Are you selling property?, correctly indicate its market value. It is inappropriate to reduce the price of real estate in the contract, since tax officials will be able to see the real amount of the transaction and find that you have not paid taxes in full.
To be sure of the transparency of the transaction and avoid any risks, it is worth contacting specialists. T.H.E. CapitalOur real estate experts will conduct the transaction taking into account the updated rules for purchasing an apartment, check all the necessary documents, prepare you for a possible inspection, and of course guarantee you a safe transaction.
