Ruslan Kravchenko: State Tax Service is introducing a set of measures to resolve tax questions of mobilized individuals-entrepreneurs and veterans

Press service of the State Tax Service of Ukraine, published 04 April 2025 at 11:03 Chapter: News

State Tax Service of Ukraine is implementing a set of measures to resolve tax questions of mobilized individuals-entrepreneurs and veterans. Suggestions are being developed for legislative changes and working groups will be created in regions to provide consultations. This was announced by Head of the State Tax Service of Ukraine Ruslan Kravchenko on his Facebook page.

He discussed relevant question during a conference call with territorial directorates.

Ruslan Kravchenko said that last week, during the meeting with business in the Khmelnytskyi region, veteran approached him and raised question of mobilized individuals-entrepreneurs. Individuals-entrepreneurs of Groups I-II must pay single tax and military levy in advance every month. To avoid automatic accruals, it is needed to submit application about the impossibility of fulfilling tax obligations. However, entrepreneur is unlikely to think about this during the mobilization and service. Subsequently, this causes tax debt.

As of today, more than 3 thousand mobilized individuals-entrepreneurs have tax debt of almost 30 million UAH. They can be exempted from paying taxes if they submit application to the tax registration place within 10 days after demobilization. In practice, meeting such deadline is extremely difficult.

"We have already identified specific measures to help entrepreneurs who have come to the country defense: State Tax Service is developing its suggestions for legislation to increase deadlines for submitting applications. We will soon submit them to the Ministry of Finance, and we have initiated signing of a protocol with the Ministry of Defense in order to have accurate information about mobilized individuals-entrepreneurs and help them" – emphasized Ruslan Kravchenko. 

He also emphasized that the following operational steps are being implemented at the State Tax Service’s level:

- regions will receive lists of individuals-entrepreneurs who are subject to the single tax and military levy and who are likely to fail to fulfill their tax obligations. Each story must be worked out;

- inventory conduction of complaints and letters from individuals-entrepreneurs regarding the write-off of accrued tax liabilities from the date of their mobilization, and analyze results of their consideration in regions;

- territorial directorates have to create working groups and "hotlines" to provide consultations to mobilized individuals-entrepreneurs who cannot fulfill their tax obligations, or to their family members;

- mobilized individuals-entrepreneurs and their family members, during April, should be informed about existing mechanisms, defined by the law to avoid negative consequences from the non-payment of taxes;

- all relevant information has to be posted in the Taxpayer Service Centers. Administrative Services Center, communities, Territorial Recruiting Centers and regional military administrations should also be involved in informing.

"We are working to ensure that questions related to tax obligations of mobilized individuals-entrepreneurs and veterans are resolved fairly and without bureaucracy" – added Head of the State Tax Service.