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To the attention of taxpayers who want to choose the simplified system with peculiarities taxation for a period of the martial law, state of emergency

To the attention of taxpayers who want to choose the simplified system with peculiarities taxation for a period of the martial law, state of emergency

Press service of the State Tax Service of Ukraine, published 18 April 2022 at 15:08

President of Ukraine signed the Law of Ukraine as of 01.04.2022 № 2173-IX "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding administration of certain taxes during the martial law" (hereinafter – Law) and amended Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine on 15.04.2022.

Please note that that this Law abolishes restrictions on the amount of income for the single tax payers of Group III at 2% rate.

In addition, the Law provides for an opportunity to register as the single tax payer of Group III at 2% income rate, along with business entities involved in the retail sale of fuels and lubricants in containers up to 20 liters, involved in the retail sale of excisable goods, implementation of groundwater and surface water extraction by enterprises that provide centralized water supply and sewerage services.

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