“Mobilized individual entrepreneurs are exempt from taxes and reporting: the tax service announced detailsIn Ukraine, amendments to the Tax Code came into force, exempting mobilized individual entrepreneurs from paying taxes and
submitting reports for the period of service. The exemption is applied automatically based on data from the Unified State Register
of Conscripts.
”, — write: unn.ua
DetailsAccording to Law No. 4505-IX, in case of mobilization, an IE is exempt from paying the following taxes:
- personal income tax;
- single tax;
- military levy;
- Unified Social Contribution, if the IE has no hired employees.
The exemption is applied automatically based on data from the Unified State Register of Conscripts, Persons Liable for Military Service, and Reservists (dates of mobilization, contract signing, demobilization) from the first day of the month of mobilization or contract signing, but not earlier than February 24, 2022.
What an IE needs to do
- if information about mobilization, contract, or demobilization is already in the Register – no application needs to be submitted;
- if there is no data in the Register – an application and copies of supporting documents can be submitted independently to the tax office.
At the same time, the State Tax Service will not accrue advance payments of the single tax and military levy for the period of mobilization or contract validity. If such amounts have already been accrued, they must be canceled.
RecallEarlier, UNN reported that from July 1, individual entrepreneurs (IEs) of group 3 with a 5% rate, without VAT and hired employees, can submit tax declarations for the second quarter through the “Diia” portal.