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Questions and answers about the special single tax system during the martial law on the territory of Ukraine

April 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) and by Law of Ukraine No. 2142-IX as of 24 March 2022 (effective starting 5 April 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, .