Do individuals-entrepreneurs of Groups I and II have a right not to pay single tax during the martial law?

Law of Ukraine as of 15.03.2022 № 2120-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the validity of norms for a period of the martial law” amended to the Tax Code of Ukraine as of 02.122010 № 2755-VI (hereinafter – TCU), in particular with a new Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU.

Individuals-entrepreneurs – single tax payers of Groups I and II have a right not to pay single tax temporarily from 01.04.2022 until termination or abolition of the martial law in Ukraine, according to Sub-paragraph 9.1 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU.

Herewith, such individuals do not fill in declaration of the single tax payer – individual-entrepreneur for a period in which, according to the First clause of Sub-paragraph 9.1 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU, the single tax was not paid (Second clause of Sub-paragraph 9.1 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU).