Changes in tax reporting for individuals-entrepreneurs on a single tax: what’s new?

Ministry of Finance of Ukraine has changed tax declaration forms for the single tax payers. Main innovation is addition of the military levy’s section.

Tax declaration are submitted for the first time using a new form:

- individuals-entrepreneurs of groups I-II – for 2025;

- individuals-entrepreneurs of group III – for the 1st quarter of 2025;

- individuals-entrepreneurs – payers of group IV – for 2025 (with calculation of the single tax for 2026).

Among the main changes:

- Reflection of the military levy’s amount.

- Determination of coefficient and maximum amount of the minimum tax liability.

- Establishment of minimum amount of the minimum tax liability (except for territories where hostilities are (were) ongoing or temporarily occupied):

700 UAH/ha – for land plots in area of ​​which share of arable land is less than 50%;

1400 UAH/ha – for land plots in area of ​​which share of arable land is more than 50%.

- Application of the "K" coefficient with a value of 0.057 for determining the minimum tax liability for 2025 and subsequent years, ending on year in which martial law is terminated.

Reminder! Individuals-entrepreneurs of groups I, II, IV and payers of group III (except for the e-residents) pay military levy from 01.01.2025 until termination of martial law. 

For reference: Order of the Ministry of Finance of Ukraine № 57 as of 31.01.2025 “On amendments to Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015” (registered in the Ministry of Justice of Ukraine on 14.02.2025 under №  232/43638) introduced changes to the single tax payers’ declaration forms (published on website of the Ministry of Finance of Ukraine https://mof.gov.ua in section “Home / Legislation / Resolutions and Orders / Orders of the Ministry of Finance of Ukraine in 2025”).