March 2022 – Special single tax system rules have been introduced by Law of Ukraine No. 2120-IX as of 15 March 2022 (effective starting 17 March 2022). We have prepared a brief overview of some key questions and answers to address the following:
- Commencement date and period
- Changes introduced for single tax payers in groups I and II
- Changes introduced for group III of single tax payers
- VAT issues for group III single tax payers
- Registration and exit issues
- Restrictions
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.