The Parliament supported the tax bill No. 8401 as a whole. Thus, starting from August 1, 2023, the 2% single tax will be canceled. This was stated by the First Deputy of the Tax Committee of the Verkhovna Rada of Ukraine Yaroslav Zheleznyak.
The draft law regulates the transition from a 2% single tax:
- a 2% payer of the Single Tax for Individual Entrepreneurs (STE) will have the right to apply for a waiver of the 2% STE and indicate which taxation system they wish to switch to. Without submitting such an application, and if the taxpayer does not indicate the preferred system in the application, the 2% UT payer will automatically be transferred to the system they were on before the 2% UT was chosen;
- newly established business entities that have chosen 2% of the UT from the date of state registration will automatically be considered to be UT payers of the third group at the rate of 5%;
- automatic restoration of the rights and obligations of a VAT payer for those entities whose VAT registration has been suspended;
- to provide taxpayers who switched from the 2% STS to the general system in 2023 with the right to switch again in 2023 to the simplified system of their choice by submitting an application. At the same time, if the application is submitted before September 1, 2023, such a payer will be considered a payer of the single tax from August 1, 2023.
The draft law also partially lifts the current moratorium on inspections for excisable goods (alcohol, tobacco, fuel), gambling, and financial services starting August 1.
Starting from October 1, liability for violations in the field of cash registers will be restored.
But exemption from financial liability for violations with cash registers (except for trade in excisable goods) if they were committed in the frontline territories (including areas of possible hostilities).
In addition, the draft law also provides:
- “technical debt” (which arose from April 1, 2022 to July 31, 2023 in the electronic cabinet) should not be taken into account when determining the payer’s ability to continue to use the simplified taxation system;
- to retain the right to voluntarily pay the unified social tax and unified social contribution for the frontline territories (including the territories of possible hostilities);
- to allow sole proprietors of the single tax payers without VAT to indicate the names of goods (services) in the settlement documents in a simplified form.
“Theprovision that legal entities do not need an approved list from the Cabinet of Ministers to transfer goods to the defense forces,” Zheleznyak said.
He also added that the adoption of this draft law is an important condition stipulated in the agreement with the IMF.
