March 2022 – Special single tax system rules have been introduced by Law of Ukraine No. 2120-IX as of 15 March 2022 (effective starting 17 March 2022). We have prepared a brief overview of some key questions and answers to address the following:

  • Commencement date and period
  • Changes introduced for single tax payers in groups I and II
  • Changes introduced for group III of single tax payers
  • VAT issues for group III single tax payers
  • Registration and exit issues
  • Restrictions
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