Visit Ukraine - Military duty for individual entrepreneurs: When and how much do you have to pay?

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18 Oct. 2024

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Military duty for individual entrepreneurs: When and how much do you have to pay?

Finance

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BusinessUA

Ukraine

Table of contents

General provisions of the new law
Peculiarities of paying the military fee for the 1st and 2nd groups of sole proprietors
Rules for paying the military fee for the 3rd group of individual entrepreneurs

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Military duty for individual entrepreneurs: When and how much do you have to pay?

The Verkhovna Rada has passed a law on the military tax for individual entrepreneurs, which will soon come into force. Find out when different groups of entrepreneurs will start paying the new tax and how much it will cost

Legal advice on starting and doing business in Ukraine

Legal advice on starting and doing business in Ukraine

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The Verkhovna Rada of Ukraine recently passed in the second reading the draft law No. 11416-d, which introduces a military tax for individual entrepreneurs. It is expected that the document will be signed by President Volodymyr Zelenskyy in the near future and will come into force. What changes await entrepreneurs and when they will come into effect are described below.

General provisions of the new law

The new law provides for the introduction of a military fee for all groups of individual entrepreneurs starting in October 2024. This means that in the near future, entrepreneurs on the simplified taxation system will face new financial obligations.

Peculiarities of paying the military fee for the 1st and 2nd groups of sole proprietors

The amount of the fee

For entrepreneurs of the 1st and 2nd groups, the amount of the military fee will be 10% of the minimum wage set for January of the current year. In 2024, this amount will be UAH 710, and in 2025 it will increase to UAH 800.

Payment terms and procedure

– The payment will be made on a monthly basis together with the single tax.

– The first payment for October 2024 is due by October 20 (the exact date may change depending on when the law comes into force).

Reporting

Reporting on the military fee for the 1st and 2nd groups of individual entrepreneurs will be submitted as part of the annual declaration.

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Rules for paying the military fee for the 3rd group of individual entrepreneurs

Amount of the fee

Entrepreneurs of the 3rd group will pay 1% of their income as a military fee.

Calculation features

The fee will be calculated on the basis of income received starting from October 1, 2024.

Payment terms

– The fee will be paid on a quarterly basis, within the same timeframe as the single tax.

– The first payment will be due by February 19, 2025.

Reporting

For the 3rd group of sole proprietorships, reporting on the military fee will be included in the regular single tax return.

Given the innovations, it is important for entrepreneurs to prepare for new financial obligations in advance. This will help to avoid possible fines and ensure the smooth operation of the business. Many entrepreneurs may also need professional legal assistance. Visit Ukraine's team of experienced lawyers is ready to provide you with comprehensive support on taxation and business issues. Our specialists will help you understand the nuances of the new law, correctly calculate the amount of the fee, and submit all the necessary documents on time. Contact us for a consultation to ensure your business has reliable legal protection in the face of new legislative changes.

We remind you! Organizational and legal forms of business in Ukraine have their own differences. Read more about the advantages and disadvantages of sole proprietorships and LLCs to make the right choice for your business.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

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© 2018-2024, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

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Frequantly

asked questions

Can a sole proprietor pay taxes from a personal account?

Individual entrepreneurs can pay taxes both from a business account and from personal funds.

What are the retention periods for documents for sole proprietorships?

What is the amount of the single tax in 2024?

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On the portal you can order the following products/services:
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FAQ

- - What COVID documents do I need to have with me when entering Ukraine now?
    On July 1, 2023, the Ukrainian authorities lifted the quarantine and other restrictions imposed due to the COVID-19 pandemic. From now on, you do not need to provide proof of vaccination, a negative PCR test result or wear a protective mask to enter Ukraine.
  - Is it safe to visit Ukraine during the war?
    Recently, the number of foreign travelers has increased in Ukraine. They visit the country for various purposes: volunteering, participating in humanitarian programs, filming reports or documentaries, setting up a business, etc. There are currently no cities in Ukraine that are completely safe. And although the main fighting is concentrated in the eastern and southern parts of Ukraine, the entire country is subject to regular rocket attacks.
  - What are your safety recommendations before traveling to Ukraine?
    Here are some important tips:
    • Make electronic copies of all documents and save them on your electronic device so that you always have access to them.
    • Find out in advance the curfew time in the region where you are going.
    • Install the Air Alert app on your smartphone and, upon receiving the signal, immediately go to the nearest shelter. You should also do the same if you hear the corresponding signal on the street.
    • When choosing a hotel, consider the availability of bomb shelters.
    • Inform your family and friends about your route and keep in touch with them.
    • Take out health insurance with extended coverage.
    Do foreigners need to register their stay in Ukraine?
    No, if the period of stay in the country is no more than 90 days. If a foreigner arrives for a period longer than 90 days, in this case, he or she needs a temporary or permanent residence permit, as well as registration at the place of residence.
    Can I enter Ukraine with an expired residence permit?
    Yes. Foreigners (except for citizens of the Russian Federation) and stateless persons have the right to enter and legally stay in Ukraine if they have a temporary or permanent residence permit that has expired or is subject to exchange after February 24, 2022.
    How to enter Ukraine with pets?
    Currently, entry to Ukraine with pets is subject to a simplified procedure. Pet owners must provide the following documents to customs:
    • a veterinary passport of the European standard or a certificate of animal health;
    • proof of valid rabies vaccination;
    • a document on the animal's chipping.
    How do I enter Ukraine with my own car with foreign registration?
    Foreign citizens can import cars with foreign license plates into the territory of Ukraine exclusively for their own use. To cross the border in a car with foreign registration, you need the following documents:
    • foreign passport;
    • driver's license;
    • certificate of registration for the car with valid insurance;
    • international automobile insurance card "Green Card".
    Important: foreign nationals with a residence permit in Ukraine may import a car with foreign license plates for their own use after a written declaration and payment of customs duties.
    What happens to foreigners and stateless persons who are not allowed to enter Ukraine?
    Foreigners and stateless persons who are not allowed to enter Ukraine, when attempting to enter Ukraine at a checkpoint across the state border of Ukraine, do not cross the state border of Ukraine and return as soon as possible to the state from which they came or to the state that issued their passport document. If it is not possible to return a foreigner or stateless person immediately, they stay at the checkpoint across the state border of Ukraine until their return.
    What should I do if I have been banned from entering Ukraine?
    If you become aware of a ban on entry to Ukraine while trying to pass passport control at the border of Ukraine, you should politely ask for a decision to refuse to cross the border, indicating the specific reason for the entry ban. You can appeal the decision to deny entry within 30 days from the date of familiarization with it. It is strictly forbidden to argue with border guards or violate the rules of stay at the checkpoint, otherwise you may be held administratively liable. You should remember the rules of staying at the checkpoint.
  Insurance policy
  Is insurance required to enter Ukraine?
  All foreign citizens are required to have an insurance policy covering the costs of Covid-19 treatment in Ukraine.
  For how long do I have to take out an insurance policy?
  According to the Resolution of the Cabinet of Ministers of Ukraine No. 1236, an insurance policy must be issued for the entire period of stay in Ukraine. The minimum period is not specified.
  Where can I get acquainted with the terms of the insurance contract?
  You can familiarize yourself with the terms and conditions of the insurance contract on our website in the section on insurance policy issuance.
  Is it necessary to buy an insurance policy for children?
  Yes, if a child has foreign citizenship, regardless of age, he or she must have an insurance policy for the entire period of stay in Ukraine.
  I am a foreign citizen, can I buy a policy in Ukraine?
  No, the insurance policy must be presented at the border control.
  What is war risk insurance and what war risks does it cover?
  This policy guarantees monetary compensation in the event of an accident as a result of military operations, passive military risks, terrorist acts, including emergency care, outpatient treatment, hospitalization and repatriation of the insured person (or his/her body in case of death) from the place of stay to the place of his/her permanent residence.
  Who can take out insurance?
  The insurance policy applies to foreign nationals, citizens of another state and stateless persons. There are no age restrictions: minors and people over 70 can buy insurance. In addition, insurance is mandatory for journalists, reporters, correspondents, opinion leaders, and media representatives. This is enshrined in the Law of Ukraine on Insurance (Article 7).
  What is the territory covered by the insurance policy covering war risks?
  The insurance policy is valid on the territory of Ukraine, except for the temporarily occupied territories of Luhansk, Donetsk, Kherson and Zaporizhzhia regions and the Autonomous Republic of Crimea, as well as the territories of direct combat operations (front line).
  Are there any restrictions on the validity period of the insurance policy covering war risks?
  The insurance contract comes into force from the moment the insurance premium is paid in full, but not before the date and time of crossing the state border of Ukraine. You choose the duration of the insurance - it depends on the number of days of your stay in Ukraine.
  I can't pay for the insurance, what should I do?
  If your payment fails, we recommend contacting your bank, as they often do not trust payment systems. You need to confirm that it is you who is making the transaction.
  I have taken out insurance, but I have not received a code. What should I do?
  In this case, we advise you to reload the page, clear the cache, change the language on the page, or use a different browser.
  What should I do if the policy does not arrive at the specified mail for more than 30 minutes?
  Please contact the hotline and provide the data that was specified when applying for insurance.
  Do I need to print out the electronic policy?
  You do not need to print out the electronic insurance policy. It is enough to save it to your phone or tablet to always have access to the document and present it to border control representatives.
  What should I do if I have purchased a policy but my trip is canceled?
  Please inform the portal hotline about the reasons for the trip cancellation and we will be happy to reschedule the dates for you.
  What should I do if I provided incorrect data when applying for an insurance policy?
  You can always contact the portal hotline and we will make the necessary changes to the insurance policy free of charge and promptly.