An initiative has been registered in the Verkhovna Rada, proposing a separate regime for small businesses involving relatives: to provide services and sell goods without registering as an individual entrepreneur, but within established restrictions.
An initiative has been registered in the Verkhovna Rada, proposing a separate regime for small businesses involving relatives: to provide services and sell goods without registering as an individual entrepreneur, but within established restrictions.
According to the draft law card No. 8143, the document has already been included in the agenda, and the relevant committees continue to work on it. The draft stipulates that it is possible to work without registration if the annual income is up to 8 million UAH, involving only family members in the work. It is proposed to simplify reporting to one annual tax declaration, without a separate «package» of reports typical for entrepreneurs.
The list of permitted activities in the materials for the initiative focuses on household services and small trade. These include hairdressing and cosmetology services, legal advice, patient care, tutoring and individual education of children, cleaning, minor repairs of things and equipment, laundry and ironing, passenger and cargo transportation, work in the restaurant industry, as well as retail trade from stalls and in markets. It is separately noted that the types of activities that are subject to licensing are not included in this list.
Bill No. 8143 was registered on October 20, 2022; on February 10, 2026, it was included in the agenda by Resolution No. 4775-IX. The Committee on Social Policy and Protection of Veterans' Rights was designated as the lead committee; the committees on economic development, finance, tax and customs policy, law enforcement, legal policy, and European integration were designated as co-executors. As of February 9, 2026, the document was being considered in committees.
Previously, dev.ua wrote about how the Cabinet of Ministers is preparing a major bill to change tax rules for individual entrepreneurs, tax parcels, and preserve military levies. The document may be submitted to the Verkhovna Rada as early as March.
