{"id":1259241,"date":"2025-07-11T23:03:59","date_gmt":"2025-07-11T20:03:59","guid":{"rendered":"https:\/\/prm.ua\/do-mobilized-individual-entrepreneurs-need-to-pay-taxes-the-state-tax-service-gave-the-answer\/"},"modified":"2025-07-11T23:03:59","modified_gmt":"2025-07-11T20:03:59","slug":"do-mobilized-individual-entrepreneurs-need-to-pay-taxes-the-state-tax-service-gave-the-answer","status":"publish","type":"post","link":"https:\/\/prm.ua\/en\/do-mobilized-individual-entrepreneurs-need-to-pay-taxes-the-state-tax-service-gave-the-answer\/","title":{"rendered":"Do mobilized individual entrepreneurs need to pay taxes: the State Tax Service gave the answer"},"content":{"rendered":"<p><strong>Individual entrepreneurs who are in the ranks of the Armed Forces of Ukraine have the right not to pay taxes and not to submit reports during their service.<\/strong><\/p>\n<p> <span style=\"font-weight: 400;\">The State Tax Service<\/span> <a href=\"https:\/\/tax.gov.ua\/media-tsentr\/novini\/914227.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">was notified<\/span><\/a> <span style=\"font-weight: 400;\">about this<\/span> .<\/p>\n<p> <span style=\"font-weight: 400;\">In particular, individual entrepreneurs are exempt from paying personal income tax; single tax; military duty; and social security contributions if there are no employees.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">It is known that the exemptions will be applied automatically based on data from the Unified State Register of Conscripts, Military Conscripts, and Reservists on the first day of the month of mobilization or conclusion of a contract after February 24, 2022.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">The State Tax Service explained that<\/span><\/p>\n<ul><\/p>\n<li style=\"font-weight: 400;\" aria-level=\"1\"> <span style=\"font-weight: 400;\">if information about mobilization, contract or demobilization is already in the Register, there is no need to submit an application;<\/span><\/li>\n<p><\/p>\n<li style=\"font-weight: 400;\" aria-level=\"1\"> <span style=\"font-weight: 400;\">If there is no data in the Register, you can submit an application and copies of supporting documents to the tax office yourself.<\/span><\/li>\n<p><\/ul>\n<p><\/p>\n<h3> <strong>How will the exemption work?<\/strong><\/h3>\n<p> <span style=\"font-weight: 400;\">The department noted that advance payments for the single tax and military levy for the period of mobilization or contract validity will not be accrued. However, if they have been accrued, they are subject to cancellation.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">If an individual entrepreneur is excluded from the register of single tax payers due to non-payment of tax obligations during mobilization or contract service, it will be automatically renewed.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">&#8220;Also, mobilized individuals &#8211; entrepreneurs\/individuals engaged in independent professional activities\/members of a farm, if they do not belong to persons subject to insurance on other grounds, information about which is available in the Register, have the right not to accrue, calculate, and pay the SSC for the entire period of their military service, including military service under a contract,&#8221; the message says.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">In addition, during the period of mobilization of the single contribution payer or the validity of the contract concluded with such a person, the accrued amounts of penalties and fines are subject to cancellation for reporting periods, including the first day of the month following the month in which the supervisory authority received information about the mobilization of the single contribution payer.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">At the same time, if the individual entrepreneur has employees, he can instruct another person to pay the employees&#8217; salaries.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">Individual entrepreneurs submit reports on the Unified Social Security System within 150 days after demobilization, without fines and penalties.<\/span><\/p>\n<p> It was previously reported that <a href=\"https:\/\/prm.ua\/v-ukraini-znovu-pidvyshchat-podatky-dlia-fopiv\/\">the Cabinet of Ministers of Ukraine plans to review the conditions for individual entrepreneurs and increase taxes.<\/a><\/p>\n<p> By the way, in January, <a href=\"https:\/\/prm.ua\/fopy-masovo-zakryvaiut-sviy-biznes-v-chomu-prychyna\/\">more than 61 thousand individual entrepreneurs closed their businesses<\/a> . This is probably due to the increase in the tax burden on entrepreneurs.<\/p>\n<p data-vpb-inserted=\" z8nj6q.e6\"> Also follow <strong>\u201cPryamim\u201d<\/strong> on <a href=\"https:\/\/www.facebook.com\/pryamiy\/\" target=\"_blank\" rel=\"noopener nofollow\">Facebook<\/a> , <a href=\"https:\/\/twitter.com\/prm_ua\" target=\"_blank\" rel=\"noopener nofollow\">Twitter<\/a> , <a href=\"https:\/\/t.me\/+rtV4dxYu2_cyNjVi\" target=\"_blank\" rel=\"noopener nofollow\">Telegram<\/a> , and <a href=\"https:\/\/www.instagram.com\/pryamiy\/\" target=\"_blank\" rel=\"noopener nofollow\">Instagram<\/a> .<\/p>\n<p><\/p>\n<p data-vpb-inserted=\" z8nj6q.e6\">\n","protected":false},"excerpt":{"rendered":"<p>Individual entrepreneurs who are in the ranks of the Armed Forces of Ukraine have the right not to pay taxes and not to submit reports during their service. The State Tax Service was notified about this . In particular, individual entrepreneurs are exempt from paying personal income tax; single tax; military duty; and social security [&hellip;]<\/p>\n","protected":false},"author":62,"featured_media":101142,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"footnotes":""},"categories":[76871,76872,76875,76892],"class_list":["post-1259241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-2","category-news-feed","category-other-news","category-economy"],"_links":{"self":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1259241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/comments?post=1259241"}],"version-history":[{"count":0,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/posts\/1259241\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media\/101142"}],"wp:attachment":[{"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/media?parent=1259241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prm.ua\/en\/wp-json\/wp\/v2\/categories?post=1259241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}