Law and justice

Pre-war taxes were returned to Ukrainians: Zelenskyi signed the law on the return of the pre-war taxation system

What will change for business and when

President Volodymyr Zelenskyi signed the law, previously adopted by the Verkhovna Rada, on the return of pre-war taxation, which, in particular, provides for the abolition of the single tax of 1% from August 2.

About this reports informed People's Deputy Yaroslav Zheleznyak in Telegram, noting that the law will enter into force on August 1. "The president signed the tax law," Zheleznyak wrote.

According to the approved document:

  • it is envisaged to abolish the possibility for individual entrepreneurs and legal entities to be payers of the uniform tax of the III group with the application of a rate of 2% of the amount of income;
  • abolition of the possibility for FOP payers of the single tax of groups I and II not to pay the single tax.

In addition, draft law No. 8401 provides for:

  • partial renewal of documentary checks - this will affect excise goods (alcohol, tobacco, fuel), gambling business and financial services;
  • renewal of fines for violations of tax legislation and the procedure for using cash registers (PRO/PRRO) from October 1. But there will be a reduced amount of fines (25% and 50% of the value of the goods instead of 100% and 150%, respectively) if the business does not use the PRO (until the end of martial law, but no later than August 1, 2025).

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