Tax Benefits for Mobilized Entrepreneurs: Duration and How to Use Them
Self-employed individuals (entrepreneurs and persons engaged in independent professional activities) who have taken up the defense of Ukraine are entitled to tax benefits. This was reminded by the Main Department of the State Tax Service in the Lviv region.
Such benefits are granted to entrepreneurs who were drafted during mobilization or are serving under a military contract. It is important that they were registered as entrepreneurs or self-employed persons before the moment of conscription or contract signing.
What exactly are defenders exempt from?
For the entire period of military service (but not earlier than February 24, 2022), such persons are exempt from the obligation to:
- calculate and pay personal income tax, single tax, military levy, and single social contribution for themselves;
- submit tax reports on these taxes.
The benefit applies even if you have hired employees or continue to receive income from business activities during service.
Duration of the benefit:
The exemption starts on the 1st day of the month in which you were drafted or signed a contract and lasts until the last day of the month in which demobilization (discharge from service) occurred.
How to exercise the right to tax exemption?
Submit to the tax office at your place of registration:
A copy of the military ID or another document confirming conscription for military service during mobilization for a special period, a copy of the contract (if the controlling authority does not have information about mobilization or contract signing).
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