New Rules May Await Sole Proprietors: The Single Tax After the War Is Planned to Be Changed According to the European Model

11:27, 23 June 2026
telegram sharing button
facebook sharing button
viber sharing button
twitter sharing button
whatsapp sharing button
After the war in Ukraine ends, the single tax for sole proprietors may be reformed by introducing differentiated rates depending on the type of activity and mandatory sales accounting through cash registers.
New Rules May Await Sole Proprietors: The Single Tax After the War Is Planned to Be Changed According to the European Model
Follow the latest news on SUD.UA social networks

Currently, Ukraine does not plan to change the simplified taxation system rules during the martial law period. However, after the war ends, the single tax system may be reformed following the model used in European Union countries.

The Committee on Finance, Tax, and Customs Policy considers it inappropriate to change the single tax system before the end of martial law, as such steps could negatively affect conscientious small businesses.

It is noted that during the war, decisions that increase the tax burden or change the operating rules for entrepreneurs continuing to work under wartime conditions should not be made.

At the same time, after the war, the simplified taxation system is planned to be modernized according to the European approach. Specifically, this involves introducing differentiated single tax rates depending on the type of activity, as well as mandatory accounting of all sales using cash registers (RRO).

The committee noted that this approach will help preserve support for real small businesses while minimizing opportunities to use the simplified system in tax evasion schemes.

Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp pages, and follow us on Facebook and Instagram to stay updated on the most important events.

XX Congress of Judges of Ukraine – online broadcast – day one