Mobilized individual entrepreneurs are exempt from paying taxes and submitting reports during their service: State Tax Service
In Ukraine, self-employed natural persons who were mobilized or entered into a contract for military service are exempt from paying taxes and submitting reports for the period of service. Corresponding changes to the Tax Code have already entered into force. As notes press center of the State Tax Service of Ukraine, it is about Law No. 4505-IX.
The innovation provides that these persons are exempted from personal income tax, uniform tax, military duty, as well as from EUV – provided that the entrepreneur has no employees. Dismissal is granted automatically, based on the data of the Unified State Register of conscripts, conscripts and reservists — that is, dates of mobilization, conclusion of a contract or demobilization. At the same time, it is applied from the first day of the month of mobilization or conclusion of the contract, but not earlier than February 24, 2022.
If the information about mobilization or service has already been entered in the Register, you do not need to submit additional applications. Otherwise, the FOP can submit a tax statement and copies of supporting documents.
“The DPS consistently initiated the resolution of tax issues of mobilized FOPs and veterans and created working groups in territorial bodies. For convenience and the opportunity to receive advice on the new norms, all “hot lines” continue to work”, – reported in the press center of the DPS.
The tax office will not charge advance payments from the single tax or military duty for the period of service. If such payments have already been charged, they will be cancelled. If the FOP was excluded from the register of single tax payers due to non-payment during mobilization or contract, its registration will be renewed automatically.
FPOs, which conduct independent professional activities and are not subject to insurance for other reasons, also have the right not to accrue, not to calculate and not to pay ESS for the entire period of service, including the contractual period.
In the event that the FOP has employees, it can authorize another person to pay their wages. The authorized person calculates the ESS, and the entrepreneur can pay it already after demobilization – within 180 days, without penalties.
“Reporting on the ESR is submitted to the FOP within 150 days after demobilization, also without fines and penalties”, – noted the tax office.
