After long discussions, the Ukrainian Parliament generally supported the tax bill No. 8401, said the first deputy chairman of the committee on finance, tax and customs policy Yaroslav Zheleznyak. 239 MPs voted pro.
Adoption of this draft law is an important condition stipulated in the agreement with the IMF.
The editorial for the second reading provides:
From August 1, the 2% flat tax (FT) will be abolished, but the draft law regulates this transition:
- the payer has the right to submit an application for refusal to apply 2% of the tax rate and indicate which tax system he wants to switch to. If this is not done, the system will automatically return it to the taxation that was before the transition to 2%;
- newly created economic entities, which from the day of state registration chose 2% FT, will automatically be considered payers of FT of the third group with a rate of 5%;
- automatic restoration of the rights and obligations of the VAT payer for those entities whose registration as a VAT payer has been suspended;
- to give payers who in 2023 switched from 2% FT to the general system, the right to switch again in 2023 to the simplified system by submitting an application. If the application is submitted before September 1, such a payer will be considered an FT payer from August 1.
As of August 1, the current moratorium on inspections for excise goods (alcohol, tobacco, fuel), gambling business and financial services will be partially lifted.
From October 1, the responsibility for not using the registrar of settlement operations returns.
The bill also provides that "technical debt" (which arose from April 1, 2022 to July 31, 2023 in the electronic cabinet) will not be taken into account when determining whether a payer can continue to stay on the simplified system.
Also, the document preserves the right to voluntary payment of and FT EUV for front-line territories (including areas of possible hostilities) and enables private entrepreneur payers of FT without VAT to indicate the names of goods (services) in a simplified form in settlement documents.
- On May 29, the Verkhovna Rada supported in the first reading draft law No. 8401 on the abolition of the preferential 2% tax for individual entrepreneurs. The document also suggests canceling tax benefits for private entrepreneurs groups 1 and 2, resuming documentary checks and returning fines for not using the registrar of settlement transactions.