The Government of Ukraine has officially confirmed privileges for individuals-entrepreneurs (FOPs) and self-employed, which were mobilized during martial law. Such persons provide a mechanism for suspension and exemption from taxes and reporting for the service period.
FOPs of the first and second groups have the right to suspend mandatory advance contributions from a single tax, a military levy, and to be exempt from tax reporting. This regime applies for the mobilization period and lasts up to half a year after the end of martial law or until the date of demobilization. Benefits can be issued at any time in the status of mobilized.
Self -employed persons undergoing service are exempt from personal income tax, military levy and single tax. To obtain benefits, you must apply within 10 days after demobilization or, if necessary, treatment within 10 days after its completion. The application shall be attached to the documents confirming the passage of military service. You can contact both the tax at the place of registration and remotely through the payer's electronic office.
If an entrepreneur has employees, he or she may authorize another person to pay a salary. This person will be responsible for the maintenance and payment of salaries. The entrepreneur himself will be able to pay tax liabilities within 180 days after demobilization without penalties or sanctions.
Thus, the government has created favorable conditions for mobilized entrepreneurs so that they can focus on the service without worrying about tax liabilities.
