What are the restrictions on FLP in Ukraine?

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05.04.2023 23:00 496

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Photo of sikorsky.y.o Yaroslav Sikorsky

Good day.

As far as I understand, you are interested in the income limits of the FOP on the simplified taxation system.

In 2023, the limits are as follows:

  • for 1 group – UAH 1,118,900 (167 levels of the minimum salary);

  • for the 2nd group – UAH 5,587,800 (834 amounts of the minimum salary);

  • for group 3 – UAH 7,818,900 (1,167 minimum salary amounts).

If these limits are exceeded, the FOP will be transferred to the general taxation system.

25.04.2023 13:09

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