Parliament adopts amendments that resolve tax problems of military personnel who are self-employed
On June 19, the Verkhovna Rada adopted amendments that solve a number of tax problems of military entrepreneurs. About this reported Danylo Hetmantsev, head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
In particular, FOP-contractors are exempted from paying personal income tax, a single tax, military duty and EUV. The IRS will automatically receive data on military FOPs and apply these exemptions without having to file within 10 days, as this deadline has been completely abolished.
After demobilization, military entrepreneurs will have 150 days to file reports without fines and 180 days to pay taxes for employees, also without any financial sanctions. All tax debt of military-FOPs should be canceled.
In addition, the DPS is obliged to restore the registration of the single tax from the date of its cancellation, if this happened due to the existence of a debt. If the tax office does not have information about the FOP-military, the entrepreneur can submit an application without any time limits, while retaining all his rights.
As of May 2025, there are 1.29 million individual entrepreneurs in Ukraine who owe more than UAH 13 billion in tax debt to the state. Since the beginning of the full-scale war, the number of such debtors has doubled.
