Kontakt
Klaus Kessler

Rechtsanwalt (Deutschland)
Partner
Niederlassungsleiter
Phone: +49 89 928 780 702
E-Mail

Contact
Yuri Nikolaychuk

Rechtsanwalt (Ukraine), Dipl.-Jur., LL. M., Steuerberater
Associate Partner
Phone: +380 (44) 586 23 03
E-Mail

1. Corporate Income Tax, Single Tax

  • from April 1, 2022, a special category of group 3 single taxpayers was introduced. Such taxpayers can pay single tax at the rate of 2% from total income without payment of VAT.

  • Individual entrepreneurs and legal entities with annual income below UAH 10 billion and regardless of the number of employed personnel can apply for the payment of single tax at the rate of 2%.

  • The payment of single tax at the rate of 2% is not available for individual entrepreneurs and companies engaged in gambling, foreign exchange, production and sale of excisable goods (with certain exceptions), import of cars, motorcycles, passenger vehicles for 10 and more passengers, mining, insurance, financial services, as well as for non-resident individuals and legal entities.

  • Taxpayers paying single tax at the rate of 2% shall submit tax declarations on monthly basis. The monthly tax declaration is submitted within 20 days after the end of the reporting month, the tax is paid within 10 calendar days.

  • The application for registration as a single taxpayer at the rate of 2% shall be submitted to the to the tax authority at the place of taxpayer's registration. If the application was submitted before April 1, 2022, the registration is effective from April 1, 2022; if the application is submitted starting from April 1, 2022, the registration as a single taxpayer at the rate of 2% is effective from the next working day after the submission of the application. For newly created taxpayers, the registration is effective from the date of state registration, if the application is submitted within 10 days from the date of state registration.

  • The return to the general taxation rules occurs automatically after termination of the martial law period or at any time earlier upon taxpayer's decision.

  • After transition to the payment of single tax at the rate of 2% and after return to the payment of corporate income tax under general rules the taxpayer shall file a corporate income declaration for the period or periods in a calendar year in which the taxpayer has been paying corporate income tax under general rules.

  • Individual entrepreneurs who pay single tax as group one or group two taxpayers have the right not to pay single tax.

  • Non-profit organizations are allowed to transfer property, provide services and use income (profit) for purposes not related to the statutory goals of the organization, if such services, property or funds are transferred to Armed Forces and other military formation of Ukraine, civil defense forces, state and municipal health care institutions, or when the funds are paid to special-purpose accounts of the National Bank of Ukraine.
Rödl & Partner
Kyiv

Mykoly Pymonenka Street 13
Building 1B, office 31
04050 Kyiv

Phone: +380 (44) 586 23 03
Fax: +380 (44) 586 23 04
E-Mail: kiew‎@‎roedl.com
Website: www.roedl.net/ua