President of Ukraine Volodymyr Zelenskyy signed Law No. 9319, which postpones the increase in taxes for individual entrepreneurs from October 1, 2024 to January 1, 2025. This eliminates the legislative conflict regarding the payment of taxes «retroactively», as was the case in the adopted version of the tax law.
President of Ukraine Volodymyr Zelenskyy signed Law No. 9319, which postpones the increase in taxes for individual entrepreneurs from October 1, 2024 to January 1, 2025. This eliminates the legislative conflict regarding the payment of taxes «retroactively», as was the case in the adopted version of the tax law.
«Bill 9319 has been signed. The increase for individual entrepreneurs comes into effect on January 1. Everything is as promised,» said Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
«Taxes for individual entrepreneurs will come into effect on January 1, not retroactively,» commented Yaroslav Zheleznyak, People’s Deputy from Holos.
According to the document, for residents of Diia.City with startup status, the rule on non-application of the preferential personal income tax rate of 5% and the minimum SSC to the income of specialists is canceled if their number is less than 9 people.
There is also a safeguard against abuse — if a startup has not met the criteria by the end of the second year of being a resident of Diia.City, it will have to pay additional personal income tax and social security contributions.
Charitable assistance to the Armed Forces of Ukraine from residents of Diia.City is exempt from capital withdrawal tax.
Gig contractors will have the opportunity to obtain dual education, and they will no longer have to sign acts for services, and services provided to foreigners are exempt from VAT.
The law also stipulates that companies whose ownership structure includes citizens of the Russian Federation will not be able to become residents of Diia.City, regardless of where they live.
