The Ministry of Finance has published a new tax bill: what changes apply to individual entrepreneurs

According to the draft law , individual entrepreneurs may face the following changes from January 1, 2027:

• Individual entrepreneurs with annual income of over UAH 4 million must register as VAT payers;
• Individual entrepreneurs of groups 1, 2 and 4 must pay a fixed military levy in the amount of 10% of the minimum wage (850 UAH). Individual entrepreneurs of group 3 (except electronic residents (e-residents)) - 1% of income.

The document also provides:

• A simplified taxation model will apply to parcels worth up to 150 euros. At the same time, shipments worth up to 45 euros intended for personal or family needs will not be subject to VAT;
• a reduction in tax on income from digital platforms from 18% to 5%. Annual income up to the equivalent of 2,000 euros will not be taxed.

According to IMF requirements, Ukraine must approve tax changes no later than the end of March 2026.

The Verkhovna Rada did not vote for the "OLX tax"

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"To date, no relevant legislative initiative has been submitted." Svyridenko responded to a petition regarding the introduction of VAT for individual entrepreneurs. What details are known

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