State Tax Service appeals to individuals-entrepreneurs – single tax payers!Chapter: News

Individuals-entrepreneurs – single tax payers of Groups I and II must pay fixed amount of single tax per month in 2022. Fixed single tax rates remain unchanged during a year. Entrepreneurs of Groups I and II also have to pay single tax for the months when they did not receive income.

Reminder! Rate for Groups I and II is up to 10% of the subsistence level set at the beginning of year – it is 2481 UAH in 2022  (248.1 UAH per month). Single tax rate for Group II is up to 20% of the minimum wage, which at the beginning of 2022 was 6500 UAH (single tax of 1300 UAH per month).

Entrepreneurs – single tax payers Groups I and II, taking into account occurrence of force majeure circumstances, if possible, fulfill your tax obligation and pay single tax, in particular for March payment must be made in advance by the 20th (inclusively) of the current month.

In addition, taxpayers of Groups I and II according to the law may pay single tax in advance for the entire tax (reporting) period, but not more than the end of current reporting year. Entrepreneurs can pay taxes in both cash and non-cash forms. Today, due to force majeure, payment can be made by payment card through online banking.

Please note that in conditions of the martial law in Ukraine, taxpayers are not subject to penalties for failure to pay taxes and levies to the budget on time.