To terminate business activity, the FOP submits application No. 1 to the state registrar in person or through the "Diya" portal with a note on termination of business activity.

State registration of the termination of the FOP is carried out within 24 hours after receipt of documents.

After termination of the FOP, it is necessary to submit the Declaration on the single tax with Appendix 1 (Appendix 1 replaces the report on the EUV).

The declaration is submitted for the quarter in which the state registration of termination was carried out (the second group submits the declaration for the year), within 40 calendar days following the last calendar day of the quarter, but it is allowed to be submitted before the end of the quarter.

EUV and single tax is paid for the month of termination inclusive.

Online: https://diia.gov.ua/services/reyestraciya-fop - Here you can register an individual as an entrepreneur, choose a general or simplified taxation system. Registration takes place automatically without the participation of the state registrar.

Offline: If you don't have an Action or are hesitant about online registration, you can open a FOP offline. The procedure for issuing a FOP offline is essentially no different from the remote method and takes place in several stages:

1. Go to any branch of the Central Administrative Court or the Ministry of Justice.

2. Fill out the application for registration of the FOP.

3. During the day, the information is reviewed, after which you will receive an extract from the Unified State Register.

Importantly! It is necessary to open an FOP at the place of residence. If you have moved to another city due to certain circumstances, in particular the war, and you are opening an FOP there, it is advisable to issue a temporary registration of your place of residence or provide a certificate of an internally displaced person — IDP.

In order to create an LLC, the following list of documents is required:

• Passport and identification code of the founders;

• Statute of the Society;

• Minutes of the General Meeting of the Society's participants on its creation;

• Registration form No. 1;

• If the founder is a legal entity - the minutes of the General Meeting of the members of the Company of such a legal entity;

• If the founder is a legal entity from another country, an extract from the foreign register stating that such a legal entity exists will also be required. This extract must be accompanied by an apostille.

• Choose a taxation system and prepare relevant documents.

In order to receive a tax discount for education, it is necessary to apply to the territorial body of the State Tax Service of Ukraine at the place of registration of the taxpayer. The tax payer and/or family members of the first degree of kinship have the right to receive a tax discount.

The time and place of departure of Ukrainian citizens with IDP status are recorded in a special register. If an internally displaced person stays abroad for more than 30 consecutive days without valid reasons, his benefits will be canceled.

It is possible to appeal the alimony decision in the case when it has not yet entered into legal force. For this, within 30 days after rendering the decision in the first instance, it is necessary to submit a complaint to the appellate court.

After issuing a court order, the court sends its copy (text) to the debtor no later than the next day, together with a copy of the application for issuing a court order and the documents attached to it. A court order on the collection of alimony cannot be revoked.

The validity period of the certificate is determined separately for each large family and is established taking into account the presence of at least three children under the age of 18 in the family.

According to the current legislation, every citizen of Ukraine has the right to have two valid foreign passports. If, for example, a person applies for a new foreign passport, while the old one is valid, then he has the right to keep it.

The legislation of Ukraine does not provide benefits for the payment of housing and communal services.

For preferential payment of communal services in Ukraine, persons with disabilities of the II group need to obtain a subsidy from the social protection authorities.

Administrative and criminal liability may be imposed on the draftee for non-appearance at the TCC and SP.

If a conscripted person does not appear before the military commissariat or a foreign diplomatic institution within 10 days from the date of delivery of the summons (if he is not in Ukraine), he may be punished by restricting the right to travel outside Ukraine and driving a vehicle.

If the conscript did not appear at the TCC without valid reasons, the amount of the fine will be:

• for citizens – from 1,700 to 3,400 UAH, that is from 100 to 200 of the tax-free minimum income of citizens;

• for officials - from UAH 3,400 to UAH 5,100, which is 200 to 300 of the tax-free minimum income of citizens.

For a repeated offense, the amount of the fine is doubled:

• for citizens - from UAH 3,400 to UAH 5,100, which is 200 to 300 of the tax-free minimum income of citizens;

• for officials - from UAH 5,100 to UAH 8,500, which is 300 to 500 of the tax-free minimum income of citizens.