January 2025 updates for SMART Accounting and SMART Payroll

Updates for Ukraine, Azerbaijan, Georgia, Cyprus, and Poland are released every 3 months. If changes in the legislation are urgent, SMART business releases urgent unscheduled updates.

All updates can be installed independently or with the help of SMART business.

1. The VAT Declaration form and Appendices 1-6 have been updated in accordance with the Order of the Ministry of Finance of Ukraine No. 400 dated August 9, 2024, “On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine.” The XML export has been updated in line with the new versions of the forms.
2. Changes have been made to the integration with M.E.Doc for Sales VAT Invoices and Sales Appendix 2 in accordance with the new versions: Tax Invoice — J1201016, Appendix 2 — J1201216.
3. The functionality of accounting for VAT invoices for the export provision has been implemented.

In “Tax Setup (Ukraine)” a new “Check Sales VAT Invoice” setting has been added, which ensures that there is only one line in the VAT invoice. In “VAT Invoice Keeping Reason”, a new “Export provision” setting has been added, under which the export of VAT invoices occurs in the version for export provision.

4. The generation of the VAT Sales Invoices from the Posted Invt. Shipments has been changed.
5. The settings for generating VAT invoices for non-business use with reason type “13” have been updated through the “Create Compensating VAT Invoice” report.

A “Fill fields from the vendor’s VAT invoice” field has been added to the VAT Invoice Keeping Reasons directory. If enabled, the VAT invoice is filled with the vendor’s item descriptions, broken down by line. If not, the VAT invoice is filled in a single line, as before.

6. A new “Payments for items” page and table have been added to the Customs Declaration. The functionality for importing IMFX files has been enhanced: during the upload, the new table is automatically populated with customs duty amounts from the file based on the Customs Fees and Item group. A new feature, “Adjust the amount of customs duties”, has been introduced, allowing the adjustment of customs duty amounts in the Customs Declaration according to the IMFX file data.
7. New printed forms for accounting of low-value and fast-wearing items have been added: “Report on the issue of workwear, work shoes and safety devices” and “Act on the write-off of low-value and perishable items”.
8. Changes have been made to the generation of the Annual Recalc VAT Obligation report.
9. In the lines of the VAT invoice, fields with the identification of the document and the line of the purchase document have been added. When creating a VAT invoice, the system fills these fields with the corresponding values of the purchase document number and the line number of the purchase document. Also, when importing VAT invoice, the definition and mapping of the item code in the VAT invoice according to the description from the file has been added.
10. A new “Procreditbank CSV” bank statement import format has been added. The import format for Pumb CSV bank statements has been updated: it now supports importing statements from PUMB Online Corporate and PUMB Digital Business.

1. According to the orders of the State Statistics Service of Ukraine dated 04/15/2024 No. 115, 117, new forms have been approved: No. 1-PV (monthly) “Labor Report”; No. 1-PV (quarterly) “Labor Report”. No. 3-debt (monthly) “Report on arrears of wages”.
2. Payroll limits have been updated in accordance with the Law of Ukraine on the State Budget of Ukraine for 2025.
3. In accordance with the resolution of the Cabinet of Ministers of Ukraine dated 05.06.2024 No. 650 «Some issues of reservation of conscripts during martial law», according to which no later than the next day after hiring an employee, employers must submit relevant information through the web portal of electronic services of the Pension Fund of Ukraine, the functionality has been implemented in the system for generating and exporting information for submitting operational information through importing a ZIP archive on the PFU Portal.
4. According to the Law of Ukraine No. 4015-IX «On Amendments to the Tax Code of Ukraine Regarding the Features of Taxation during the Period of Martial Law», changes have been made to the calculations of military tax elements, namely, from December 1, 2024.
5. Additional payroll elements have been created for the preferential taxation regime of Diia.City, which can be used if necessary.
6. The Payslip report has been refactored, which made it possible to significantly increase the speed of its work.
7. The refactoring was performed and the creation of the xml file with the reporting package from “Persons Taxes Calculation Report” has been accelerated.
8. The ability to assign «Dimension values» to the «Timesheet Details» row, as well as to split payroll document lines according to unique dimension values in the «Timesheet Details», have been added.

Release Notes 2025.01 for Georgia, Azerbaijan, Cyprus, and Poland are also available.

To download the full versions of the releases in PDF format (for Ukraine – in Ukrainian, for Georgia – in Georgian, for Azerbaijan – in Azerbaijani, for Cyprus – in English, for Poland – in Polish), use the buttons below.