March 2022 – Special single tax system rules have been introduced by Law of Ukraine No. 2120-IX as of 15 March 2022 (effective starting 17 March 2022). We have prepared a brief overview of some key questions and answers to address the following:
- Commencement date and period
- Changes introduced for single tax payers in groups I and II
- Changes introduced for group III of single tax payers
- VAT issues for group III single tax payers
- Registration and exit issues
- Restrictions
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For more information, please contact:
Illya Sverdlov, Partner, Head of Tax, at +380 67 245 4048, ,
Maryna Shulyk, Senior Associate, at +380 67 320 7206, , or
Lyudmyla Dzhurylyuk, Senior Associate, at +380 67 674 1227, .