Security activity and single tax: what changed from January 1, 2026

Business entities involved in security activity cannot be the single tax payers from January 1, 2026. Relevant changes are provided for by the Law of Ukraine № 4698-IХ as of 03.12.2025, which entered into force on 26.12.2025.

In this regard, the State Tax Service of Ukraine informs the single tax payers who carry out security activity about transitioning procedure to the general taxation system.

To exercise right to involve in entrepreneurial activity, such business entities may voluntarily refuse to apply simplified taxation system from January 1, 2026.  

What is procedure for transitioning to the general system?

To do this, the one must submit application to the controlling authority at the one’s tax address. It is submitted in the form approved by Order of the Ministry of Finance of Ukraine № 308 as of 16.07.2019 in one of the following ways:

- personally by the taxpayer or authorized representative;

- by mail with a delivery notification and attachment description;

- in the electronic form using electronic communication means in compliance with legislative requirements in the electronic document management and electronic trust services.

In order to comply with requirements of the Law № 4698, the recommended deadline for submitting application for refusal from the simplified taxation system is January 20, 2026 inclusively.

All submitted applications are subject to processing by the controlling authority according to the established procedure.

Stated position of the State Tax Service has been agreed with the Ministry of Finance of Ukraine.