To the attention of individuals – single tax payers, who used special taxation peculiarities until August 1, 2023! (were registered as the single tax payers of Group III with 2 percent tax rate)

From August 1, 2023 in connection with entry into force of the Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law № 3219) special taxation peculiarities, provided for in Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter – Code), have been abolished.

According to the Code (as amended by the Law № 3219), the single tax payers, who until August 1, 2023 used special taxation peculiarities, established by Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Code, must take into account the following:  

1. Requirements established by Paragraph 291.4 Article 291 of the Code for the corresponding group of the single tax payers regarding the number of persons who are with such taxpayer in labor relations, must be fulfilled by the first day of a month following calendar month in which the taxpayer lost a right or independently refused to use special taxation peculiarities, established by Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Code;

2. Limitations established by Paragraphs 291.5 and 291.5¹ Article 291 of the Code for the single tax payers, must be fulfilled before the first day of a month following calendar month in which the taxpayer lost a right or independently refused to use taxation peculiarities, established by Paragraph 9 Sub-section 8 Section XX "Transitional provisions" of the Code.

We emphasize that individuals – single tax payers who used taxation peculiarities until August 1, 2023 – were registered as the single tax payers of Group III with 2 percent tax rate, must provide registration data as individuals – entrepreneur by August 31, 2023 (inclusively) , as well as the single tax payer according to requirements of the Code, taking into account relevant restrictions defined by the Code for relevant group of single tax payers, in particular regarding types of economic activity (according to Classification of types of economic activity), which must correspond to the chosen group of single tax payers.