Tax practice

Currently, the final decision on the introduction of VAT for individual entrepreneurs on the simplified taxation system has not been made. However, the most discussed option provides for a VAT payment threshold of UAH 4 million from January 1, 2027. What will change for business, analyzes the managing partner of the Law Company “DE-JURE”, Candidate[...]

On December 26, 2025, the Law of Ukraine No. 4698-ИХ dated 03.12.2025 on amendments to the Sub-Tax Code of Ukraine came into force, according to which: when calculating the amount of real estate tax – real estate objects, including their shares, located in the territories of active hostilities or in the territories of Ukraine temporarily[...]

According to Opendatabot statistics, as of May 2025, more than half of existing individual entrepreneurs (1.29 million out of 2.17 million) owed the state more than UAH 13 billion. A significant part falls on entrepreneurs who pay a single tax of groups 1 and 2 who were mobilized – it is currently impossible to calculate[...]

Real estate tax is a certain amount of money that must be paid by the owner of a land plot, residential and non-residential buildings. When the area of ​​​​the dwelling exceeds the permissible preferential norms (60 m² for an apartment and 120 m² for a house), the tax office charges real estate tax in the[...]