Individual entrepreneurs who were mobilized or signed a contract for military service are exempt from paying taxes and filing reports for the period of service. The tax authority explained how the new rules apply.
Individual entrepreneurs who were mobilized or signed a contract for military service are exempt from paying taxes and filing reports for the period of service. The tax authority explained how the new rules apply.
According to the State Tax Service, the relevant amendments to the Tax Code, provided for by Law No. 4505-ИХ of June 18, 2025, have entered into force.
The exemption is applied automatically based on data from the Unified State Register of Conscripts, Conscripts and Reservists (dates of mobilization, conclusion of a contract, demobilization) from the first day of the month of mobilization or conclusion of a contract, but not earlier than February 24, 2022.
"The State Tax Service has consistently initiated the resolution of tax issues of mobilized individual entrepreneurs and veterans and has created working groups in territorial bodies. For convenience and the opportunity to receive advice on new norms, all "hotlines" continue to work," Podatkova notes.
The State Tax Service will not charge advance payments for the single tax and military levy for the period of mobilization or contract validity. If such amounts have already been charged, they are subject to cancellation.
If an individual entrepreneur was excluded from the register of single tax payers due to non-payment of tax obligations during mobilization or contract service, it will be automatically renewed.
Also, mobilized individuals - entrepreneurs/individuals engaged in independent professional activities/members of a farm, if they do not belong to persons subject to insurance on other grounds, information about which is available in the Register, have the right not to accrue, calculate, and pay the SSC for the entire period of their military service, including military service under a contract.
In addition, during the period of mobilization of the single contribution payer or the validity of the contract concluded with such a person , the accrued amounts of penalties and fines are subject to cancellation (cancellation) for reporting periods up to and including the first day of the month following the month in which the supervisory authority received information about the mobilization of the single contribution payer.
If an individual entrepreneur has employees, he or she can authorize another person to pay the employees' salaries. In this case, the authorized person calculates the SSC, and the individual entrepreneur can pay it within 180 days after demobilization - without penalties.
Reporting on the EUS is submitted by the individual entrepreneur within 150 days after demobilization, also without fines and penalties.
If violations occurred before or during the service (untimely payment or reporting) - the individual entrepreneur is exempt from liability if he fulfills his duties within the established deadlines after demobilization:
