What will happen if you do not pay the EP for the 3rd quarter of 2023?
Starting from August 2023, payment of a single tax by individuals - entrepreneurs of the 1st and 2nd groups is mandatory. Such entrepreneurs pay a single tax in advance by the 20th of each month. If the entrepreneur has not paid the single tax or is late with its payment, the PKU provides for a fine of 50% of the tax rate.
In 2023, the fine for non-payment of the single tax by such payers is UAH 134.20 for the 1st group and UAH 670 for the 2nd group.