Ministry of Finance tax proposals: rules currently in force for individual entrepreneurs and stores

A store in Ukraine calculates taxes according to its tax system. The general threshold for mandatory registration as a value added tax (VAT) payer is more than UAH 1 million over the last 12 calendar months, but an exception applies to single tax payers in groups 1–3. The military levy on business income and the levy on employees’ salaries are calculated separately. Whether the EUR 150 threshold applies to international parcels depends on the recipient, the value of the goods and the shipping method.

Together with an accountant, the owner should determine the obligations of each individual entrepreneur (FOP) or legal entity that sells goods, collect records of purchases, payments and refunds, and prepare a calendar of reporting and payment deadlines. Tax proposals do not by themselves change a store’s obligations: taxes and reporting are determined under the provisions of the Tax Code and Customs Code of Ukraine that have entered into force.

What store owners should monitor

What the Ministry of Finance proposed changing for stores

The draft of the Ministry of Finance of Ukraine dated 19.03.2026 contains proposals that do not establish obligations currently in force and cannot serve as a basis for calculating a store’s current payments. The Ministry of Finance proposed changing the rules for mandatory VAT registration, including for single tax payers, and introducing automatic registration.

For digital platforms, the proposals included reporting sellers’ income and a special tax regime, under specified conditions, for sales through platforms by individuals who are not entrepreneurs. Other proposals concerned VAT on parcels from abroad, including the platform’s charging VAT on specified remote purchases, and extending the period for which established military levy rates apply.

Read the conditions and exceptions in the draft, and the explanation of the proposed changes in the Ministry of Finance explanatory note. The owner and accountant should determine amounts and deadlines for current payments under the rules in force, described below.

When a store must register as a VAT payer

Under the general system, calculate amounts over the last 12 months

Under paragraph 181.1 of the Tax Code of Ukraine, mandatory registration arises when the total amount from transactions involving the supply of goods or services subject to taxation under Section V of the Code, accrued or paid to a person over the last 12 calendar months, exceeds UAH 1,000,000 excluding VAT. Online sales are included too. The start of a calendar year does not reset this figure.

For monthly monitoring, the accountant can keep a table: add the new month, remove the oldest one and total the relevant 12 months. Bank receipts should be reconciled with documents, because not every amount credited to an account is included in the figure used for VAT registration.

Illustrative example. Over the previous 11 calendar months, a store under the general system had UAH 930,000 in relevant amounts, and in the following month it had another UAH 90,000. The total is UAH 1,020,000. The threshold has been exceeded, so under paragraph 183.2 the application must be filed no later than the 10th day of the following month. Exactly UAH 1,000,000 does not constitute an excess.

The owner or an authorized person files the registration application electronically under paragraph 183.7. If the last day of the deadline falls on a weekend, public holiday or non-working day, paragraph 183.6 moves it to the next working day.

If there are no grounds for refusal, the tax authority enters the record in the register within three working days after receiving the application. The registration date is determined under paragraph 183.9, depending on the grounds for registration. After filing the application, the accountant should establish this date and align sales accounting with it. Under paragraph 183.11, the payer may obtain an extract from the register free of charge within two working days after the day the tax authority receives the request.

Under paragraph 183.10, a person who fails to file a mandatory application is liable for failure to accrue or pay VAT as though registered, without the right to a tax credit or budget refund. A tax credit is an amount of VAT that may, under specified conditions, be taken into account to reduce a tax liability.

Under the single tax, monitor your group’s annual income limit

Paragraph 181.1 excludes single tax payers in groups 1–3 from mandatory registration at the million-hryvnia threshold. At the same time, an entrepreneur must meet the requirements of their group concerning income, business activities and employees.

Under paragraph 291.4, the annual income limit is 167 minimum wages for group 1, 834 for group 2 and 1,167 for group 3. The calculation uses the minimum wage established by law as of 1 January of the reporting year. The accountant tracks these limits by calendar year, separately from the VAT registration figure for the last 12 months.

Group 1 permits retail sales from market stalls and the household services to the public specified in the Code, with no hired employees. Group 2 allows no more than 10 employees at a time. Under paragraph 291.4.1, this number excludes employees on maternity leave, employees on childcare leave until the age established by law, and employees called up for military service during mobilization for a special period. There is no general employee limit for group 3.

Before changing the range of goods or the format of trade, the owner should check with the accountant that the activities comply with Article 291. In particular, FOPs that produce, supply or sell specified jewelry and household items made of precious metals and stones may use the simplified system exclusively under group 3, provided they meet its conditions.

After exceeding the limit, paragraph 293.8 applies:

• A group 1 FOP moves to group 2 or 3, or leaves the simplified system, starting from the next quarter.
• A group 2 FOP moves to group 3, or leaves the simplified system, starting from the next quarter.
• A group 3 payer must move to another tax system.

On the excess amount, a FOP applies the 15% single tax rate, while a group 3 legal entity applies double its single tax rate. The application must be filed no later than the 20th day of the month following the quarter in which the limit was exceeded. In this case, group 1 and 2 payers file a tax return within 40 calendar days after the last day of the quarter, under paragraph 296.5.1 and subparagraph 49.18.2.

How to voluntarily opt into VAT

Article 182 allows voluntary VAT registration by application. Under paragraph 183.3, the application must be filed no later than 10 calendar days before the start of the tax period from which the person plans to become a VAT payer.

For group 3 retail businesses, paragraph 293.3 provides two main options: 3% single tax with VAT payment, or 5% with VAT included in the single tax. A 5% rate is established for FOPs that produce, supply or sell the specified jewelry and household items made of precious metals and stones.

A group 1 or 2 FOP must move to group 3 to apply the 3% rate with VAT payment. Under subparagraph “в” of subparagraph 4 of paragraph 293.8, the application to change groups must be filed no later than 15 calendar days before the next quarter begins, and the move must be coordinated with VAT registration.

A group 3 entrepreneur moving from 5% to 3% must coordinate two applications. The application to change the single tax rate must be filed no later than 10 calendar days before the quarter in which the new rate will apply. The VAT registration application under paragraph 183.4 must be filed no later than 10 calendar days before the month in which the 3% rate will apply. Before operations begin, the accountant should confirm the rate change and registration date.

If the store leaves the simplified system, the accountant determines before the transition whether the conditions in paragraph 181.1 have been met. If they have, the mandatory registration application under paragraph 183.4 must be filed no later than the 10th day of the first calendar month operating under another tax system.

Military levy: how much an entrepreneur must pay and when

The rules are set out in paragraph 16-1 of subsection 10 of Section XX of the Tax Code of Ukraine. The owner should separate the levy on business income from the levy that the store withholds from payments to employees.

Single tax payers

• FOPs in groups 1, 2 and 4: the monthly payment is 10% of the minimum wage established as of 1 January of the reporting year. The advance contribution must be paid no later than the 20th day of the current month, inclusive. It may be paid in advance for a quarter or a year, but within the current reporting year.
• Group 3 payers, except electronic residents: the levy is 1% of income under Article 292. This rule covers FOPs and legal entities. The tax return must be filed within 40 calendar days after the last day of the quarter, and the levy must be paid within 10 calendar days after the return filing deadline.

If the last day for filing a return falls on a weekend or public holiday, paragraph 49.20 makes the next operational day the deadline. For group 3, the accountant first determines the return deadline and then the related levy payment deadline. Under paragraph 57.1, a payment deadline that falls on a weekend or public holiday also moves to the next operational day.

For group 3, purchases, rent and other expenses cannot simply be deducted from the military levy base. Article 292 also sets out amounts excluded from income, including VAT and refunds to customers subject to the conditions in that article. The owner gives the accountant refund documents before the final calculation.

Simplified tax payers report military levy amounts in the single tax payer’s tax return. As a general rule, group 1 and 2 FOPs file an annual tax return within 60 calendar days after the last day of the year, unless they are required to report quarterly. Having no sales does not in itself exempt them from the fixed monthly levy.

Under subparagraph 1.11, non-payment or underpayment of an advance contribution by a group 1, 2 or 4 FOP results in a penalty equal to 50% of the established monthly payment. For group 3, liability for breaches of payment rules is determined by Article 124. After payment, the accountant should reconcile the amount and period with the tax assessments.

Under subparagraph 1.15, the first reporting period for a newly created payer of the levy in the specified groups starts on the first day of the month of state registration, but no earlier than 1 January 2025. On termination, the last period is the one in which the tax authority receives notice from the state registrar. These dates should be taken into account in the final calculation.

FOPs under the general system

The military levy on the business income of a FOP under the general system is 5% of net taxable income. Under paragraph 177.2, this is the difference between taxable revenue in monetary and non-monetary form and documented expenses related to business activities. For income for which the final tax calculation is made in the annual tax return, the 5% rate applies to income accrued or paid starting from 1 January 2025.

The owner gives the accountant documents on revenue and expenses, and the accountant determines allowable expenses under paragraph 177.4. For a store, these may include the cost of goods, wages, rent and transportation, subject to the applicable conditions. The entrepreneur’s personal expenses and expenses without supporting documents do not reduce net taxable income. For a registered VAT payer, VAT amounts in the price of purchased or sold goods are excluded from income and expenses under paragraph 177.3.

A FOP files the annual property and income tax return before 1 May of the year following the reporting year, under paragraph 177.11 and subparagraph 49.18.4. For payment of declared liabilities, paragraph 57.1 provides for 10 calendar days after the last day of the return filing deadline, except in special cases under the Code. Paragraph 179.7 requires individuals to pay before 1 August.

For FOPs under the general system, the State Tax Service of Ukraine (DPS) explains the application of the ten-day deadline specifically to personal income tax and military levy under the annual return. The accountant should include this deadline in the entrepreneur’s calendar and account for deadline extensions under paragraphs 49.20 and 57.1. In the annual return, a FOP under the general system also reports other income from Ukraine and foreign income, in addition to business income, under paragraph 177.11. The accountant determines the tax liabilities and payment deadlines separately for each type of income.

Quarterly advance payments under subparagraph 177.5.1 are established for personal income tax. The accountant records them in the calendar separately from the annual military levy so that the owner understands the purpose of each payment.

Illustrative example. A FOP’s annual taxable revenue is UAH 1,200,000, and documented expenses allowable under Article 177 are UAH 900,000. Net taxable income is UAH 300,000. Military levy: 300,000 × 5% = UAH 15,000. This example covers only this levy and is not an individual tax calculation.

Under paragraph 177.10, a FOP under the general system must keep records of income and expenses and hold documents showing the origin of goods. To plan funds, the owner can receive a preliminary calculation from the accountant each month showing net income and the amount to set aside for the annual payment.

If business activity is terminated by the FOP’s decision, the last reporting period ends on the last day of the month of termination. The tax return must be filed within 20 calendar days after that day under paragraph 177.11 and subparagraph 49.18.1. It reports only business income for the last period. For FOPs that have terminated their activity, the DPS also indicates a ten-day payment deadline after the return filing deadline. The accountant determines the specific date, accounting for any deadline extensions.

How to pay and report the military levy on salaries

As a general rule, a store as an employer withholds the military levy from taxable salary at a rate of 5%. The employer is a tax agent: it accrues income to the employee, withholds the levy from that income and transfers it to the budget. Article 171 identifies the responsible party, while Article 168 of the Tax Code of Ukraine sets out the payment procedure through subparagraphs 1.4–1.6 of paragraph 16-1.

The accountant determines the transfer deadline based on the method of payment:

• When paying through a bank or another payment service provider, the levy is transferred at the same time as the taxable income is paid under subparagraph 168.1.2.
• When making cash payments from the employer’s cash desk or providing income in non-monetary form, the levy is transferred within three operational days from the day following the day of accrual, payment or provision, under subparagraph 168.1.4.
• If income has been accrued but not paid, the levy is transferred within the deadlines for a monthly tax period under subparagraph 168.1.5 together with subparagraph 49.18.1 and paragraph 57.1. The accountant takes into account the 20 calendar days for monthly reporting, the following 10 calendar days for payment, and the rules for moving deadlines. Delaying a salary payment does not postpone this obligation until the actual payment date.

Under subparagraph “б” of paragraph 176.2, a FOP acting as a tax agent files a tax calculation of individuals’ income, taxes withheld and the accrued single contribution for mandatory state social insurance within the quarterly deadline, 40 calendar days after the quarter ends, broken down by month. Persons conducting independent professional activity also file this calculation quarterly, broken down by month. Other tax agents, including legal entities, file monthly, within 20 calendar days after the end of the month. The calculation is filed if the specified income was accrued during the relevant period.

Before filing, the accountant reconciles accrued salaries, the levy withheld, actual payments and budget payments. After electronic filing, the accountant keeps the receipt confirming acceptance of the calculation. The reporting deadline does not replace the deadline for transferring the levy on salaries.

The special 1.5% rate under subparagraph 1.3 applies to payments to military personnel and employees of the relevant bodies and formations specified by law. Subparagraph 1.7 exempts certain monetary allowances subject to direct participation in defense measures. For a store employee’s salary, the accountant determines the tax treatment based on the type of payment and its legal grounds.

When a group 1 or 2 FOP may be entitled not to pay the levy

Leave or prolonged illness

Under subparagraph 1.13, a group 1 or 2 FOP with no hired employees is exempt from the levy for one calendar month per year while on leave. A separate exemption applies for an illness lasting 30 or more calendar days. The entrepreneur files an application in free form and, for illness, attaches an extract from the Electronic Register of Sick Leave Certificates. This exemption does not apply to group 3.

Tax address in territory that gives the right to an exemption

Under subparagraph 1.12, a group 1 or 2 FOP is entitled not to pay the levy if their tax address was in the relevant territory on the date hostilities began or temporary occupation started. An entrepreneur’s tax address is the address where they are registered for tax purposes. Moving to such a territory after that date is not sufficient.

The exemption covers the period from the first day of the month in which hostilities began, became possible, or temporary occupation started through the last day of the month in which the relevant circumstances ended. To determine the dates, the accountant opens the List of Territories approved by Order No. 376 of the Ministry for Communities and Territories Development of Ukraine dated 28.02.2025, finds the relevant community or settlement, and compares the period of its status with the entrepreneur’s tax address.

Under paragraph 1-1 of Resolution No. 1364 of the Cabinet of Ministers of Ukraine dated 06.12.2022 on compiling the list of territories, the list specifies the dates on which the relevant circumstances began and ended. If no end date is specified, the territory’s status continues. The specific entry and its dates matter for the calculation; the region’s name alone does not determine whether an entrepreneur is entitled to the exemption.

After the state registration of a change of address to a territory that does not meet the conditions in subparagraph 1.12, the right to the exemption ends on the first day of the following month. If the entrepreneur exercises the right not to pay both the single tax and the military levy, the tax return for the relevant period is not completed under the rules of this subparagraph.

For those who exercise the right not to pay the levy, the tax authority does not assess the relevant advance contributions, and penalties and interest are not applied for non-payment. At the same time, tax liabilities accrue for periods for which the military levy was paid and reported in the tax return. Before filing the return, the accountant should reconcile the reported periods, payments and months of exemption.

How to account for deadlines after martial law ends

The first paragraph of paragraph 16-1 establishes the general condition for the military levy to remain in force: until a decision by the Verkhovna Rada of Ukraine on completing the reform of the Armed Forces of Ukraine takes effect. Special deadlines for certain taxpayer categories and rates must also be taken into account.

For simplified tax payers specified in subparagraphs 2 and 3 of subparagraph 1.1, the levy is established from 1 January 2025 through 31 December of the third calendar year following the year in which martial law ends or is canceled. For payers covered by the general 5% rate, a transition to 1.5% is provided from 1 January of the year following this three-year period.

After martial law ends or is canceled, the owner should obtain from the accountant the final dates applicable to their taxpayer category. Before changing planned payments, the accountant should take into account both the special deadline and the general condition for the levy to remain in force.

International parcels: when the EUR 150 threshold applies

Parcels sent to an individual

Under parts 3–4 of Article 234 of the Customs Code of Ukraine, non-excise goods with a total invoice value of up to and including EUR 150 are not subject to customs payments under the specified shipping conditions. Invoice value is the value of goods shown in purchase documents. It is calculated in aggregate for one recipient from one sender in one international mail dispatch or one consignment of an express carrier.

A dispatch is a collection of postal items that an operator sends together with accompanying postal documents. Separate purchase receipts do not create separate tax-free limits. The absence of customs payments also does not eliminate the declaration requirement: goods in postal and express consignments valued at up to EUR 150 are declared under Article 236 of the Customs Code of Ukraine. Before paying, the buyer should ask the seller or carrier how orders will be combined for delivery and which documents must be provided for customs clearance.

For non-excise goods, except for cultural property under part 5 of Article 374, in international postal and express consignments with a total invoice value over EUR 150 but not more than EUR 10,000, part 7 of Article 374 provides for written declaration under Article 236, import duty of 10% on the excess amount, and VAT at the rate set by the Tax Code. Under subparagraph 191.1.1, the VAT base also includes the duty payable. The recipient prepares purchase and payment documents and agrees with the carrier on submitting the information required for declaration.

Excise goods—goods on which the law imposes excise tax—are not covered by this exemption. Cultural property identified by commodity codes in part 5 of Article 374 and made 50 or more years ago is subject to a separate procedure: it must be declared in writing under the rules for enterprises regardless of value, and point 2 of part 10 of this article exempts it from customs payments.

Non-excise goods with a total invoice value over EUR 10,000, as well as goods in freight consignments regardless of value, are cleared under the rules for enterprises in accordance with part 8 of Article 374. Before making such a purchase, the recipient should agree on the clearance procedure, payments and required documents with the carrier or a customs broker, a specialist who helps clear goods through customs.

Purchases for a store

For a business purchase, the rules are determined by the recipient’s status. Parts 1–2 of Article 234 of the Customs Code set the conditions for an enterprise as recipient, while subparagraph 196.1.17 of the Tax Code expressly refers to legal entities and FOPs.

For these postal and express consignments, the threshold is EUR 150 inclusive based on the total customs value of non-excise goods. Customs value is the value determined under customs rules for calculating payments. The goods are counted together for one recipient from one sender in one postal dispatch or one consignment of an express carrier.

If the threshold is exceeded, the goods are subject to duty under the applicable rules and to VAT. Under subparagraph 191.1.1, the VAT base for a legal entity or FOP is the customs value, including the duty and excise tax payable. In this case, the EUR 150 threshold determines whether the exemption applies; once it is exceeded, VAT is calculated on the base established for that recipient.

Before ordering, the owner gives the accountant or customs broker information about the recipient, goods, value, sender and delivery method. This information is used to determine the payments and documents required for the specific supply. For cash planning, the supplier’s price, delivery, customs payments and clearance can be shown separately.

Under paragraph 181.2 of the Tax Code, a person who is not registered as a VAT payer pays VAT during customs clearance if the import is taxable. FOP status under the single tax without VAT does not automatically exempt a person from import VAT. Postal and express consignments are subject to the special rules in Article 191, while the general rules for the import tax base are in Article 190.

How to prepare store data and plan payments

The owner can set a monthly deadline for providing documents to the accountant and assign people responsible for each area. To gather data before calculating taxes, organize the work in this order:

1. Identify the seller for each channel. Record which FOP or legal entity sells in the store, on the website and through each platform, and which accounts receive the funds.
2. Collect sales and payment documents. Reconcile cash register data, bank statements, platform reports, refunds and payouts. Show commissions separately to explain the difference between sales and account receipts.
3. Calculate the tax figures. The accountant determines income for the group’s annual limit, the single tax and military levy bases, net taxable income under the general system and, when necessary, the relevant amounts over the last 12 months for VAT registration.
4. Reconcile inventory. The person responsible for goods compares actual quantities with accounting records and locates documents for receipts, returns and transfers. The owner receives a list of discrepancies and assigns people to resolve them.
5. Prepare a calendar. For each tax return and payment, specify the deadline, amount, person responsible and confirmation of completion. After electronic filing, keep the receipt confirming acceptance of the report; after payment, reconcile it with the assessment.

Illustrative calculation for cash planning. A group 3 FOP at the 5% rate has quarterly income of UAH 600,000 under Article 292, does not exceed the limit and has no transactions subject to an increased rate. Single tax: 600,000 × 5% = UAH 30,000. Military levy: 600,000 × 1% = UAH 6,000. A total of UAH 36,000 is needed for these two payments. The example does not cover the entrepreneur’s other liabilities and is not an individual tax calculation.

In this scenario, the owner can set aside 6% of receipts that the accountant has recognized as relevant taxable income. Before payment, the accountant determines the final amounts, taking refunds and other exclusions provided for by the Code into account. For groups 1 and 2, the store’s budget shows the military levy as a fixed monthly payment unless the payer is entitled to an exemption.

Documents needed for inventory accounting and customer payments

The obligation to keep inventory records depends on the entrepreneur’s status and product range. Point 12 of Article 3 of Law of Ukraine No. 265/95-VR “On the Use of Payment Transaction Registrars in Trade, Catering and Services” provides an exception for simplified tax FOPs that are not VAT payers. It does not cover sellers of technically complex household goods subject to warranty repair, medicines, medical devices, jewelry and household items made of precious metals, precious stones, stones of organic origin and semi-precious stones.

Where this requirement applies, the entrepreneur must keep records of inventory and sell goods recorded in them. Documents on inventory counts, receipt and internal movement of goods should be organized so they can be provided at the start of a tax audit concerning inventory at the place of sale. For FOPs under the general system, paragraph 177.10 of the Tax Code also requires documents showing the origin of goods.

Online sales should be assessed under the rules for payment transaction registrars (RRO) and software payment transaction registrars (PRRO). These are devices or software solutions that register payments and generate payment documents. If a transaction must be processed through an RRO or PRRO, the seller processes the full purchase amount and provides the buyer with a document in paper or electronic form.

The accountant determines the applicable rules based on the payment method and established exceptions. In particular, group 1 single tax payers do not use RROs or PRROs under paragraph 296.10 of the Tax Code. The owner should agree with the accountant on how each payment method will be documented before launching it in the store or on the website.

How to reconcile inventory in Torgsoft before calculating taxes

The person responsible for goods opens “Склад → Стан складу” (“Warehouse → Warehouse status”) and selects the required accounting center—the store or warehouse in Torgsoft. For multiple accounting centers, “Усі склади” (“All warehouses”) can be enabled and the “Вибрати склади” (“Select warehouses”) button used. The “Стан на дату” (“Status as of date”) filter shows the quantity as of the selected date. The employee compares it with the actual inventory on the same date and prepares a list of discrepancies.

For each such item, the employee selects the product and opens “Рух товару” (“Product movement”) or “Картку складського обліку” (“Inventory accounting card”). The card shows the balance after receipt, sale, return and internal movement at the current warehouse. The employee locates the documents for the relevant transactions and gives them to the accountant along with the discrepancy list. The accountant reconciles the inventory data with payments and documents for the tax calculation.

A paid license is required for ongoing use. Before purchasing, the owner determines the number of stores, warehouses and workstations and compares it with Torgsoft’s commercial terms and license limitations. “Старт” (“Start”) supports one accounting center and does not support transfers between warehouses. A license with the relevant capabilities is required for multiple accounting centers.

Official documents for determining tax obligations

• Explanatory note to the draft law on digital platforms, e-commerce and VAT, Ministry of Finance of Ukraine document dated 18.03.2026 No. 44010-04-62/7778: subsections 3.4–3.5—proposed duration of the military levy and the VAT model for remote purchases.
• Draft Law of Ukraine “On Amendments to the Tax Code of Ukraine and the Law of Ukraine ‘On Banks and Banking’ concerning the implementation of international automatic exchange of information on income received through digital platforms, taxation of e-commerce transactions and ensuring equality of taxpayers in value added tax taxation”, published by the Ministry of Finance of Ukraine on 19.03.2026: proposed Article 178¹—income through platforms; amendments to Articles 180–181 and 196–197—VAT; point 100 of subsection 2 and amendments to paragraph 16-1 of subsection 10 of Section XX—automatic registration and duration of the military levy. The document contains proposals that do not by themselves establish tax obligations.
• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI: Article 49—filing tax returns and deadlines; paragraph 57.1—payment of declared liabilities and deadline extensions; Articles 168, 171 and 176—withholding, payment and reporting by tax agents; Articles 177 and 179—business income under the general system and annual tax returns; Articles 181–183—VAT registration; Articles 190–191 and subparagraph 196.1.17—import of goods; Articles 291–293 and 296—simplified system, income, rates and reporting; paragraph 16-1 of subsection 10 of Section XX—military levy, deadlines, exemptions and transitional conditions.
• Customs Code of Ukraine dated 13.03.2012 No. 4495-VI: Article 234—taxation of postal and express consignments; parts 5, 7–8 and point 2 of part 10 of Article 374—declaration, taxation and special cases of imports by individuals; Article 236—declaration procedure.
• Law of Ukraine “On the Use of Payment Transaction Registrars in Trade, Catering and Services” dated 06.07.1995 No. 265/95-VR: Article 2—definitions; points 1–2 and 12 of Article 3—processing payments and inventory records; Articles 9–10—exceptions and special conditions.
• Order No. 376 of the Ministry for Communities and Territories Development of Ukraine dated 28.02.2025 approving the List of Territories of Hostilities and Temporary Occupation, registered with the Ministry of Justice of Ukraine on 11.03.2025 under No. 380/43786: point 1 and the approved List—territories and dates for applying territorial conditions for exemption.
• Resolution No. 1364 of the Cabinet of Ministers of Ukraine dated 06.12.2022 on compiling the list of territories of hostilities and temporary occupation: points 1, 1-1, 1-6 and 1-7—approval of the list, dates, determination of territories and updates.
• Guidance from the Main Directorate of the DPS in Dnipropetrovsk Oblast, “Tax Returns—2026: Tax Liability Payment Deadlines” and guidance from the Main Directorate of the DPS in Kyiv on payment deadlines following the filing of 2025 income returns—the tax authority’s position on payment deadlines for personal income tax and the military levy for entrepreneurs.