Regarding possibility of crediting amounts of taxes and levies paid in the IV quarter of 2022 in the process of determining the minimum tax liability for 2023

Paragraph 295.9 Article 295 of the Tax Code of Ukraine stipulates that the single tax payers of Group IV every year as of January 1 independently calculate and pay single tax quarterly within 30 calendar days following the last calendar day of tax (reporting) quarter, in particular for the IV quarter of 2022 –  in January 2023.

In view of the above specified, in case of payment of the single tax of Group IV in the IV quarter of 2022 for the IV quarter of 2022, such amount of paid single tax is not crediting in the process of determining tax rate for 2022, but is included in calculation of the tax rate2023.

Ministry of Finance of Ukraine supported position of the State Tax Service.