The Verkhovna Rada has adopted as a basis the draft law “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on the specifics of taxation during martial law”, which cancels most of the business benefits introduced after the start of a full-scale war.
From July 1, 2023, benefits will be canceled:
– the opportunity for entrepreneurs and sole proprietors of the III group to work at a single tax rate of 2% is canceled;
– FOP I and II groups lose the right not to pay a single tax;
– documentary audits of the business are resumed;
– Penalties are renewed for: violation of tax laws; for violation of the correctness of accrual, calculation and payment of ERUs; for violation of the procedure for using registrars of settlement operations / software registrars of settlement operations.
– The ban on the work of Software registrar of settlement operations (SRSO)
in offline mode is restored.
Thus, the fiscal policy of the state is legally returning to the pre-war period, and business needs to adapt to “normal” work and protection.
Legal protection is now of particular relevance.
We continue to work and openly stand on the side of legal protection of business from abuse by regulatory authorities.