Taxpayers have a right to apply for simplified taxation system after 01.04.2022. This is provided by the Law of Ukraine as of 24.03.2022 № 2142 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to improve legislation during the martial law”.
If the Application is submitted from 01.04.2022, such business entities will be registered as single tax payers of Group III at the 2 percent income rate from the next working day after submission of the Application.