From August 1, all pre-war taxes will be returned to Ukrainian entrepreneurs. President Volodymyr Zelenskyi has already signed Law No. 8401, which provides for the cancellation of tax benefits introduced at the beginning of the war and the return of part of the checks.
Taxes will return from 2% to 5% for FOP, as it was before the start of the war. New FOPs will also be considered payers of the single tax of the third group at a rate of 5%. The law provides for the automatic restoration of the rights and obligations of the VAT payer for entities in which the registration of the VAT payer has been suspended.
The law partially cancels the moratorium on inspections. Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Danylo Hetmantsev noted that the ban on documentary audits of tax business will remain in effect, however:
- planned inspections until the end of the military situation will be conducted only in relation to business entities in the field of production and/or sale of excise goods, gambling business and those that provide financial and payment services (microcredit organizations, banks);
- unscheduled documentary checks are allowed on separate grounds for their conduct.
At the beginning of the war, the majority of the enterprise was transferred to the declarative principle of activity. This did not apply only to enterprises in the field of state security, nuclear safety, the environment, as well as human life and health.
In turn, Yulia Tymoshenko, an opponent of Law No. 8410, called on the deputies not to support this document, because, according to her, it actually "destroys the remnants of the middle class in Ukraine."
