Mobilized individual entrepreneurs and self-employed individuals may not pay taxes: the State Tax Service explained who is entitled to benefits

Individual entrepreneurs (IEPs) and self-employed persons who were called up for military service during mobilization or who signed a contract with the Armed Forces of Ukraine are entitled to exemption from a number of tax obligations.

Who can benefit from the benefits

IEPs and persons engaged in independent professional activities are entitled to tax benefits if they were registered before the time of being called up for military service or signing a contract.

The benefits apply for the entire period of military service, but not earlier than February 24, 2022.

What payments are exempted from

During the service, such entrepreneurs are exempt from the obligation to:

calculate and pay personal income tax;

pay a single tax;

pay military duty;

pay a single social contribution (SES) for themselves;

file tax reports on these payments.

The State Tax Service emphasized that the right to benefits is preserved even if the entrepreneur has employees or continues to receive income from business activities while serving in the service.

When is the exemption valid

The exemption begins to apply from the first day of the month in which the person was mobilized or signed a contract, and lasts until the last day of the month in which the demobilization or discharge from service took place.

How to apply for a benefit

To obtain exemption from tax obligations, you must contact the tax authority at the place of registration and submit:

a copy of the military ID or other document confirming conscription or military service;
a copy of the contract – if the relevant information is not available in the State Tax Service.

After confirming the right to a benefit, the entrepreneur will be able to use the exemption from certain taxes and fees for the period of military service provided for by law.