As of August 1, the Verkhovna Rada returned the pre-war taxes for non-profit organizations. Yaroslav Zheleznyak, deputy chairman of the parliamentary committee on finance, tax and customs policy, wrote about this in Telegram.
"After long discussions, the parliament generally supported the tax bill No. 8401. Adoption of this bill is an important condition stipulated by the agreement with the IMF. 239 deputies were in favor," he said.
The revision of the document for the second reading provides for the cancellation of the reduced rate of the single tax of 2% from August 1.
At the same time, the draft law establishes the following transition from the flat tax rate of 2%:
- the taxpayer will have the right to submit an application for refusal to apply the 2% single tax rate and indicate which tax system he wishes to switch to. Without submitting such an application, or if the payer does not indicate the desired system in the application, the 2% payer will automatically be transferred to the system on which he was before choosing the 2% single tax rate;
- newly created business entities that, from the date of state registration, have chosen a single tax rate of 2%, will automatically be considered payers of the single tax of the third group with a rate of 5%;
- for entities whose registration as a VAT payer has been suspended, the rights and obligations of the VAT payer are automatically restored;
- taxpayers who switched from the single tax rate of 2% to the general system in 2023 are given the right to switch again to the simplified system of their own choice by submitting an appropriate application.
At the same time, if such an application is submitted before September 1, the payer will be considered a single tax payer from August 1, 2023.
Draft Law No. 8401 also partially cancels the moratorium on audits for taxpayers working in the following fields as of August 1:
production or sale of excise goods (alcohol, tobacco, fuel);
organization and conduct of gambling (gambling business);
financial and payment services.
In addition, since October 1, business liability for violations in the field of use of cash registers has returned. But the exemption from financial responsibility for such violations will continue to apply (except in cases of trade in excise goods), if they were committed in the frontline territories (including in the territories of possible hostilities).
Bill No. 8401 also provides that:
"technical debt" (which arose between April 1, 2022 and July 31, 2023 in the payer's electronic account) will not be taken into account when determining the payer's ability to continue staying on the simplified system;
the right to voluntary payment of a single tax and a single social contribution for front-line territories (including territories of possible hostilities) is preserved;
it is possible for FOPs paying the single tax without VAT to indicate the names of goods (services) in a simplified form in the settlement documents.
"Almost all regulations come into force on August 1 (except for those regulations and dates that I have indicated)," explained Deputy Zheleznyak.
He expressed doubt as to whether this version of the document would be acceptable to the IMF, as three important points are violated at once:
- cancellation of the simplified taxation system for sole proprietorships not from July 1, but from August 1;
- extension of the moratorium on inspections for most business entities;
- implementation of requirements for cash registers not from July 1, but from October 1.
- According to "Interfax-Ukraine", the head of the IMF mission in Ukraine, Gavin Gray, said at a briefing that the Fund agreed to cancel the simplified taxation system for FOPs in Ukraine not from July 1, but later.
The representative of the IMF emphasized that this is a very important legislative act in the context of the program built on the gradual mobilization of internal revenues in Ukraine.
Gray noted that over the past 8-9 months, there have been no delays in the agreements on the implementation of reforms on the part of Ukraine.
As reported, on June 29, the Board of Directors of the IMF completed the first revision of the extended financing program for Ukraine, which allows the country to attract a credit tranche in the amount of $886 million. These funds will be used to support the budget. The second review of this program is tentatively planned for the end of November - beginning of December.
The return of pre-war taxes for FOPs is one of Ukraine's obligations to the International Monetary Fund.
Bill No. 8401 was registered in the parliament on January 31, 2023; the document was developed by the government. On May 29, the Verkhovna Rada adopted this draft law in the first reading.
