How to pay military and other fees from January 1, 2025: new rules and accounts

Since the beginning of the new year, new rules for the payment of fees for individual entrepreneurs and legal entities under the simplified taxation system havecome into force in Ukraine in accordance with Law of Ukraine No. 4113-IX. Learn more about how to avoid mistakes in payment and fulfill your obligations to the state in a timely manner

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On January 1, 2025, Law of Ukraine No. 4113-IX came into force in Ukraine, amending the Tax Code to stimulate the development of the digital economy. This law changes the rules for the payment of military duty for individual entrepreneurs (IEs) and legal entities under the simplified taxation system.

The new rules, peculiarities and procedure for paying the military fee and other taxes will be discussed further in this article.

Military duty for taxpayers of the simplified taxation system

The military fee is an important source of financing the country's defense needs, especially under martial law. Starting from January 1, 2025, its payment became mandatory for the following categories of taxpayers:

• Individual entrepreneurs (IEs) under the simplified taxation system;

• Legal entities (group 3) under the simplified taxation system.

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Budget Revenue Classification Codes (BVC) for the military fee

For the convenience of taxpayers, the State Tax Service of Ukraine has opened separate budget accounts for the military fee. The accounts are divided according to the type of taxpayer:

1. For legal entities (group 3):

Payment is made to the KCDB 11011800 - Military fee payable by legal entities under the simplified taxation system.

2. For individual entrepreneurs (IE):

Payment is made to KKDB 11011700 - Military duty payable by individual entrepreneurs.

The details for each region are available on the official portal of the State Tax Service of Ukraine (STS) in the relevant section.

How to find out new tax accounts

To ensure the efficient collection of taxes and fees, new bank accounts used for tax payments in accordance with the Law of Ukraine No. 4015-IX came into effect on December 1, 2024. Here's how to find the necessary details:

1. Go to the official website of the State Tax Service of Ukraine.

The STS website contains updated information on all tax accounts for each region.

2. Open the section “Accounts for making payments”.

In this section, you can find the details depending on the place of taxpayer registration and the type of tax.

3. Select your region and type of payment.

This will allow you to get the exact details for transferring the tax.

4. Use the taxpayer's electronic account.

In the “Status of settlements with the budget” section, you can check your tax liabilities and payment details.

Features of payment of fees in 2025

1. Electronic reporting.

To simplify the reporting process, most taxpayers can use the taxpayer's electronic account, where all the necessary tools for declaring and paying taxes are available.

2. Updating accounts.

It is important to regularly check your tax payment details as changes may be made due to the introduction of new legislation.

3. Military duty for individual entrepreneurs and legal entities.

The payment of the military fee has become mandatory for new categories of taxpayers, so it is important to familiarize yourself with the procedure and details in a timely manner to fulfill your obligations.

Why it is important to pay military and other fees correctly

Late or incorrect payment of taxes and fees may result in financial sanctions, fines and penalties. In addition, this issue is of particular importance under martial law, as the financing of the country's defense needs directly depends on budget revenues.

We remind you! Starting from 1 January 2025, the payment of the unified social tax will be resumed for most entrepreneurs. However, certain categories of individual entrepreneurs will retain this benefit.

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