In February, individual entrepreneurs (individual entrepreneurs) must pay taxes and military duty depending on their group, and individual entrepreneurs of the 3rd group must also submit an annual declaration for 2025. If you miss the deadlines of February 9, 19 and 20, you can receive fines, while for individual entrepreneurs in a combat zone, paying taxes remains voluntary.

Tax consultant Mikhail Smokovich talks about this. February is one of the most important months for individual entrepreneurs, because it is during this period that the deadlines for paying taxes for the previous quarter and the current month coincide, as well as filing annual reports.

The scope of responsibilities depends on the single tax group and the presence of employees. For entrepreneurs in the third group, February is the end of the tax cycle for the last year and the fourth quarter.

Until February 9, individual entrepreneurs of the 3rd group must submit an annual single tax payer declaration at a rate of 5% for 2025. This is a key report that reflects all income for the year. In addition, before February 19 you must:.

Failure to comply with these deadlines may result in fines and penalties.. For entrepreneurs of the first and second groups in February, the main emphasis is the payment of monthly fixed taxes. By February 20 you must pay:.

It is also worth remembering about annual reporting, because by March 2, individual entrepreneurs of groups 1 and 2 must submit an annual declaration of the single tax payer for 2025. For entrepreneurs registered in the territories of hostilities or temporarily occupied territories, an important rule applies - payment of a single tax and military duty is voluntary. If there is no financial opportunity, such payments may not be made without the application of penalties.. Entrepreneurs who have employees or make any payments to individuals should take into account another important change. In 2026, tax calculations (combined reporting) again became quarterly.

The first time such a calculation will need to be submitted is for the first quarter of 2026 by May 11. It is noted that this applies to payments of salaries, sick leave, civil contracts and other income of individuals.