I am an entrepreneur on the simplified tax system and I have heard that the Minfin is discussing mandatory VAT payment for such FOPs. Explain what this could mean for me: will I be required to automatically register as a VAT payer? What might the new requirements be and from when might they take effect? I want to understand if my taxation procedure will change in the near future.
Answer provided 08.12.2025 13:10
The Ministry of Finance of Ukraine has started consultations with the business community regarding the possible introduction of mandatory payment of value added tax for individual entrepreneurs operating under the simplified taxation system. In Ukraine, individual entrepreneurs under the simplified taxation system will be forced to pay value added tax, but this will only happen from 2027 and will not apply to everyone.
The answer is informational and does not replace a full legal consultation. For a detailed analysis of your situation, contact a lawyer directly.