Starting from December 1, 2024, the list of taxes and fees from which mobilized individual entrepreneurs (FOP) and those engaged in independent professional activities are exempt has been updated. TSN reports. This information comes from Kontrakty.UA.
This has been announced by the State Tax Service.
These individuals are exempt from the obligation during their military service:
- calculation, payment, and submission of tax reporting for personal income tax
- calculation, payment, and submission of tax reporting for the single tax
- calculation, payment, and submission of military tax reporting as part of the tax reporting for personal income tax or single tax
The basis for such exemption includes the following documents submitted at the place of tax registration:
- application from the self-employed individual
- copy of the military ID or another document confirming conscription for military service during mobilization in a special period
The State Tax Service emphasizes that the specified documents must be submitted within 10 days after demobilization, and in the case of the individual being in treatment, within 10 days after its completion.
"If the mobilized individual has hired employees, they can authorize another person to pay salaries during their service. The authorized person is obliged to calculate and withhold taxes and fees from the income in the form of salaries for the hired employees. After the demobilization of the self-employed individual, these taxes and fees must be paid to the budget within 180 days. At the same time, no fines or financial sanctions will be imposed during this period," the agency clarified.
Recall that on October 10, the Verkhovna Rada adopted the tax increase bill in its entirety. In particular, for some Ukrainians, the military tax will rise from 1.5% to 5%. What and how much each Ukrainian and businesses will now pay – read on TSN.ua.