Individual entrepreneurs (FOPs)-single tax payers of the first, second and fourth groups are mandatory payers of military fees. Here's what you need to know about the payment of this collection in 2025:
- Advance contributions : single tax payers are obliged to pay advance contributions to the military fee by the 20th day of each month.
- Ability to pay an advance for a quarter or year : payers can advance for the entire quarter or even a year, but not later than the end of the current reporting year.
- Submission of Declarations : FOPs of the first and second groups file a tax return once a year. However, if they have exceeded the established amount of income or changed the tax group within a year, they must file a quarterly tax period.
- Payers of the fourth group : Declaration is submitted no later than February 20 this year.
The military levy rate for FOP-single groups is 10% of the minimum wage set for January 1 of the reporting year. In 2025 the amount of the monthly advance contribution is 800 UAH.
Advance contributions are calculated by the supervisory authorities, and single tax payers should reflect the amounts accrued in their tax returns.
