Page 11 - Legislation and taxes

How much Group 2 sole proprietors pay in 2026, who sets the single tax rate, and what limits, deadlines and exemptions apply.

Learn how to identify why an account was seized, obtain documents, make permitted payments, and have restrictions lifted for a sole proprietor or business.

How entrepreneurs can appeal a tax notice-decision: deadlines, what to include, evidence, court proceedings, and payment of the disputed amount.

Yellow and red alert levels: when businesses can operate, shelter-in-place requirements, curfews, ECR/PECR and liability

Sole Proprietor Abroad: pECR, Ukrposhta Cash on Delivery, IBAN Transfers, Bank Monitoring, VAT and New Rules for Entrepreneurs in 2026

Sole Proprietorship transition to another single tax group from October 1, 2026: deadlines, limits, taxes, VAT and ECR/pECR

NovaPay limits for sole proprietors from September 1, 2026: amounts for groups 1–3, who the restrictions apply to and how to prepare for financial monitoring

Business changes from September 1, 2026: taxes, Sole Proprietorships, ECR/pECR, grants, employee reservation, QES, licences and financial monitoring

Sole Proprietorship Taxes in 2026: Social Security Contributions, ECR/pECR, Inventory Records, Employees, Licenses, Inspections and Key Fines

What are TIN, EDRPOU, RNOKPP and DRFOU, how do they differ from each other, where are they used and what documents are associated with each of them?

Schedule 2/2 for sellers: summarized timekeeping, timesheet, salary, night and overtime hours, registration and payment rules

Ministry of Finance Proposes Quarterly VAT Reporting for Sole Proprietors, Consolidated Tax Invoices, Autofill, and a New Audit Threshold