“In February 2026, entrepreneurs on the simplified system should check the calendar of tax dates, otherwise they may receive financial sanctions. The main risks are related to the submission of the annual declaration by FOPs of the 3rd group and the timely payment of mandatory payments – a single tax and a military levy. The tax office considers missing deadlines as a violation for which fines and penalties are provided. Therefore, the key task of the month”, — write on: ua.news
In February 2026, entrepreneurs on the simplified system should check the calendar of tax dates, otherwise they may receive financial sanctions.
The main risks are related to the submission of the annual declaration by FOPs of the 3rd group and the timely payment of mandatory payments – a single tax and a military levy.
The tax office considers missing deadlines as a violation for which fines and penalties are provided. Therefore, the key task of the month is to submit reports and close payments without delay.
Group 3 sole proprietorships need to submit their annual tax return by February 9. Along with the declaration, you should submit an appendix with the EES for 2025. It is important to report even in the absence of income – an “empty” declaration is submitted.
It is this deadline in February that is called one of the most critical, because missing it immediately entails responsibility.
Special attention should be paid to the military levy, which has become a mandatory element of tax payments for FOPs on the simplified system.
For groups 1, 2 and 4, it is effectively paid as a fixed monthly payment – regardless of income. The amount is defined as 10% of the minimum salary, and as of February 2026 it is UAH 864.70.
It is necessary to pay by February 20 for the current month, so many FOPs now have two mandatory payments with a deadline of “by the 20th”.
We will remind you that the Ministry of Finance automates VAT for FOP.
Also, credit at the price of taxes – a new program of the International Monetary Fund (IMF), approved at the staff level, will cost Ukraine $8.1 billion and a whole series of tough tax reforms.
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