Individuals-entrepreneurs – single tax payers of Group I, attention!

Press service of the State Tax Service of Ukraine, published 31 December 2020 at 12:36 Chapter: News

Individuals-entrepreneurs – single tax payers of Group I are exempted from paying the single tax for December 2020 and January – May 2021 (excepting violations by such taxpayers of Chapter 1 of Section XIV of the Tax Code of Ukraine of application conditions for the single tax payers of Group I).

That is, in these periods, the tax authorities will not charge single tax for registered individuals – entrepreneurs – single tax payers of Group I.

At the same time, the single tax rates for Group I are determined in the Order defined by Paragraph 293.2 Article 293 of the TCU and are not applicable for such periods (Paragraph 529 of Sub-section 10 section XX of the TCU).

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