Do individuals-entrepreneurs of the single tax of Groups I and II pay military levy if their tax address is located in territories of hostilities or in temporarily occupied territories of Ukraine by the russian federation as of the date of start...

Press service of the State Tax Service of Ukraine, published 31 January 2025 at 10:57 Chapter: News

Do individuals-entrepreneurs of the single tax of Groups I and II pay military levy if their tax address is located in territories of hostilities or in temporarily occupied territories of Ukraine by the russian federation as of the date of start of hostilities or temporary occupation?

Individuals-entrepreneurs – single tax payers of Groups I and II have a right not to pay military levy if their tax address is located in territories of hostilities or in temporarily occupied territories of Ukraine by the russian federation.

This is a period from the first day of month when hostilities began, threat of hostilities arose or temporary occupation of such territory began. Exemption from payment lasts until the last day of month when hostilities ended, threat disappeared or occupation was terminated.

-Such individuals-entrepreneurs do not fill out single tax payer’s declaration for a period when they did not pay the single tax and military levy.

- If payers exercised a right not to pay the military levy, the controlling authority does not charge them the corresponding advance payments.

- Military levy’s liabilities are charged only for periods when the levy was paid and reflected in the declaration.

- Fines and penalties for non-payment or incomplete payment of advance payments from the military levy do not apply to such payers.

- “List of territories where hostilities are (were) conducted or temporarily occupied by the russian federation”:

- approved by the Ministry for the Reintegration for Temporarily Occupied Territories of Ukraine;

determines the territories where hostilities were or are ongoing or there is a temporary occupation;

- contains dates of the beginning and end of hostilities, possibility of their occurrence, -as well as the beginning and end of occupation.

Important: If individual-entrepreneur changes its location to a territory not specified in the List, the above-specified rules shall not apply to it from the first day of month following the month of such change.

*Contact Center of the State Tax Service of Ukraine provides consultations to the taxpayers, clarifications regarding tax legislation and assistance in resolving tax-related issues. Total number of applications received last year reached 1 062 4 48.

How to apply? Hotline: 0 800 501 007 (free calls). E-mail: idd@tax.gov.ua. Personal cabinet: Through the taxpayer's electronic cabinet.

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