Martial law and universal mobilization continues in Ukraine. During this period, military -liable men who receive summons are subject to conscription. The State Tax Service (STS) told whether mobilized individual entrepreneurs (FLP) should pay taxes during the service.

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What taxes mobilized FLP are exempted from.

The STS explained that self -employed individuals who were mobilized or signed a contract for military service are exempted from paying taxes and submission of reporting during the service. Corresponding amendments to the Tax Code (Law No. 4505-IC) entered into force.

Taxes that will not be paid:.

Evalic income tax;

One tax;

Military fee;

ERU, if the FLP has no employees.

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To do this, a mobilized FLP needs:.

If information about mobilization, contract or demobilization is already in the registry, you do not need to submit an application;

If there is no data in the registry, you can submit an application and copies of supporting documents yourself to the tax.

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How will it be exemption from taxes for mobilized FLP.

The STS explained that they would not charge advance payments for a single tax and military collection for the period of mobilization or operation of the contract. If such amounts have already been accrued, they are subject to cancellation.

If the FLP was excluded from the register of unified tax payers due to non -payment of tax obligations during mobilization or contract service, it will be restored automatically.

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The period of mobilization of the payer of a single contribution or the actions of the contract concluded with such a person of the contract of penalties and penalties are subject to cancellation (cancellation) for reporting periods inclusive until the first day of the month following the month of the control body received information about the mobilization of the unified contribution payer.

" ERUs in this case accrues an authorized person, and can pay it FLP within 180 days after demobilization - without fines.

ERU reports are submitted FLP within 150 days after demobilization, also without fines and penalties, ”the report said.

The STS added that if there were violations before the start of the service or during it (untimely payment or reporting) - the FLP is exempt from liability if it fulfills the duties in the deadline after demobilization:.

Reporting - up to 150 days,.

Payment - up to 180 days.

Recall whether it is necessary to go to the TCC person with disabilities if the agenda has come.