Ruslan Kravchenko: State Tax Service suggests to increase deadline for submitting application for tax exemption by a self-employed person after demobilization to 180 days

Press service of the State Tax Service of Ukraine, published 11 April 2025 at 13:04 Chapter: News

State Tax Service suggests to increase deadline for submitting application for tax exemption after demobilization by a self-employed person to 180 days. This was informed by Head of the State Tax Service Ruslan Kravchenko in his Telegram channel.

"Today, many individuals-entrepreneurs have come to defend the country. Those who are at the war, of course, are not concerned about tax questions. Mobilized individuals-entrepreneurs who have not submitted application to the Tax Service continue to receive tax accruals every month. And they often become debtors" – he noted. 

Current legislation provides that mobilized individuals-entrepreneurs are exempted from paying and submitting reporting on the personal income tax, single tax and military levy for the entire period of service. To do this, after demobilization, they have to submit to the Tax Service application and copy of their military ID or other draft document. This is only given 10 days. But everyone understands perfectly well that it is extremely difficult to meet such deadlines.

"State Tax Service suggests to increase this period to 180 days. This time should be enough so that our defenders after demobilization – especially if treatment is required – can collect and submit all the necessary documents without undue stress and haste" – added Head of the State Tax Service. 

It is also suggested to clearly envisage: advance single tax and military levy contributions are not accrued to the mobilized individual-entrepreneur starting from the month in which the Tax Service received information about mobilization until the month of demobilization.

Taxes and fines accrued during this period have to be canceled. 

If the mobilized individual-entrepreneur did not have time to fulfill tax obligations within the specified time limits or did not submit application, such individual-entrepreneur may be exempted from liability if he/she does so within 180 days after cancellation of the martial law. 

Herewith, tax liabilities for the service period are accrued in full if self-employed person has not submitted application and has not exercised right to exemption.

"Such suggestions will significantly improve conditions for mobilized individuals-entrepreneurs. We are already working on them together with the Ministry of Finance. Deadline for submitting application for the tax exemption by a self-employed person after demobilization should be extended. This is my principled position. I hope it will be supported by everyone on whom decision depends" – stated Ruslan Kravchenko.  

Until question is resolved at the legislative level, the State Tax Service is already implementing a set of measures to resolve tax questions of mobilized individuals-entrepreneurs and veterans. Working groups have been created in regions to provide consultations. Regions received lists of individuals-entrepreneurs who are subject to taxes, but they are likely unable to fulfill their tax obligations. Each such case is being worked on separately. Inventory of letters from individuals-entrepreneurs regarding the write-off of accrued tax liabilities from the date of their mobilization is being conducted.