On July 26, the President signed the Law “On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the peculiarities of taxation during martial law” Law of Ukraine dated June 30, 2023 No. 3219-IX https://zakon.rada.gov.ua/laws/ show/3219-IX#Text .
We remind you that from August 1, it provides for:
1) abolition of the possibility for sole proprietorships and legal entities to be payers of the uniform tax of the III group with the application of the uniform tax rate of 2% of the amount of income. At the same time, the payer will have the right to submit an application to refuse the application of 2% of the EP and to indicate which taxation system he wishes to switch to. Without submitting such a statement, he will be automatically transferred to the system he was on before choosing the simplified system.
2) restoration of the obligation to pay a single tax for single tax payers of the I and II groups, except for those whose tax address is located in the territories of hostilities or in the temporarily occupied territories of Ukraine;
3) resumption of scheduled documentary checks exclusively for taxpayers who:
• carry out activities in the field of production and/or sale of excise goods;
• carry out activities in the field of organization and conduct of gambling in Ukraine (gambling business);
• provide financial and payment services
4) conducting unscheduled documentary checks of taxpayers according to the exclusive list defined by law
5) resume the application of fines for violation of tax legislation; the correctness of accrual, calculation and payment of a single contribution to mandatory state social insurance;
Also, from October 1, 2023, the application of fines for violations of the procedure for the use of cash registers will be resumed (except for sanctions for violations committed in occupied territories or territories of hostilities).
At the same time, a reduced amount of fines is established (25% and 50% of the value of the goods instead of 100% and 150%, respectively) for non-application of cash registers, failure to issue a settlement document or issuance of a settlement document for an incomplete amount of the purchase, which are applied to FOP – single tax payers ( until the end of martial law, but not longer than August 1, 2025).
In addition, it is provided that if the taxpayer pays the taxes and fees added as a result of documentary checks within 30 days, fines will not be applied, and interest will not be charged.
