Good day.

During the operation of the "E-resident", the tax will be 5% of the income, if the limit of the FOP of the 3rd group is not exceeded, and 15% of the income that exceeds this limit, but only in the case of external contracts for the export of services.

All documents will be submitted electronically, all correspondence with the State Tax Service will be online, and all payments will be made without cash.

Good day.

E-resident works with the following restrictions:

• receiving only passive income originating from Ukraine (dividends, royalties, interest);

• providing services, producing and selling goods only to non-residents of Ukraine;

• not to hire citizens and residents of Ukraine;

• not to exceed the annual income limit of group 3 of the FOP (1167 amounts of the minimum wage as of January 1, 2023).

Good day.

In accordance with subparagraph "d" of paragraph 2 of the fourth part of Article 26 of the Law of Ukraine "On Military Obligation and Military Service", servicemen who undergo military service under conscription during mobilization are released from military service on the basis of being on ** maintenance of a military serviceman of three or more children aged up to 18 years**.

As a reason for dismissal, the draft law does not specify the presence of three or more children, but maintenance. That is, upon dismissal, it will be necessary to provide evidence of the maintenance of three children, since the determining factor is not parentage, but the maintenance of three or more children.

Therefore, the answer to your question is YES, maybe.

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.

Good day.

FLP (physical person entrepreneur), that is, in Ukrainian. FOP (individual entrepreneur) pays taxes in the order and amount depending on the selected group.

Depending on the selected group, the following taxes and fees are paid: EU tax, Single tax, Personal income tax, Military tax

A sole proprietorship can submit tax returns in several ways:

• personally;

• through a proxy;

• by postal letter with a notification, the date of submission of the declaration coincides with the stamp of the post office;

• by e-mail. This is possible only if you have an electronic digital signature and relevant certificates. You can send such reports from anywhere with an Internet connection, even if you are outside the country.

Good day.

If the enterprise is in a state of bankruptcy, its obligations from loans are not terminated. However, there are various ways to reduce the debt to the bank and save the business.

• Negotiations with the creditor: first of all, it is important to contact the bank that granted the loan and talk to the bank representative about the possibility of restructuring the debt. Usually, the bank is ready to negotiate, as this gives it a better chance of getting at least part of its debt back.

• Conducting bankruptcy proceedings: if negotiations with the creditor do not yield results, you can consider the possibility of conducting bankruptcy proceedings. At the same time, the bank can receive part of its debt from assets that will be sold during the liquidation of the enterprise.

• Carrying out court proceedings: if the company believes that the bank is acting illegally, it is possible to go to court. At the same time, the court can establish the illegality of the bank's actions and reduce the amount of the debt that needs to be paid.

It is important to remember that each case is unique and there are different options for solving the problem.

Good day.

In the case of a dispute with a creditor, there are different ways to resolve the conflict.

You can try to agree with the creditor on the terms of debt repayment. This can be beneficial for both parties, as it avoids additional litigation costs. A written agreement is recommended.

If an agreement is not reached, you can turn to a mediator who will help the parties find a compromise solution. Mediation is a process of settling a dispute through negotiations led by a neutral third party. The mediator helps the parties find a mutually beneficial solution, offering possible options for resolving the conflict.

If an agreement or mediation cannot be reached, you can go to court. In this case, you will need to contact a lawyer or other lawyer who will help you file a claim and protect your rights in court. The court will consider the case and make a decision on the dispute between the parties.

Regarding the legal protection of your rights, it is recommended to contact a lawyer or other lawyer, who will help you prepare a claim and protect your interests in court.

In addition, you can study your rights and obligations as a debtor, as well as carefully familiarize yourself with the terms of the loan agreement before concluding it in order to avoid possible disputes in the future.

Good day.

If you are going to get a loan, it is important to know your rights and how to protect them.

Here are some tips:

• Research your lender choices. Before signing any documents, do your research on the lender and make sure they have a good reputation. Pay attention to customer reviews and lender ratings online.

• Read the terms of the loan. Before signing any documents, read the terms of the loan and clarify any unclear points. Feel free to ask questions and clarify if something is not clear.

• Pay attention to the percentages. Make sure that the interest on the loan is not too high. High interest rates can make the loan insolvent and difficult to repay.

• Save the documents. Keep all documents related to the loan, such as the loan agreement, invoices and receipts.

• Pay the loan on time. Pay your loan on time to avoid penalties and overcharges. If you're having trouble paying, contact your lender to negotiate new payment terms.

Good day.

A change in credit terms can happen for various reasons, for example, the bank can change the interest rate, loan repayment period, collateral requirements, etc. If this situation has arisen, then you should take the following steps:

• Familiarize yourself with the terms of the loan and the loan agreement you signed. Make sure that the bank has the right to change the terms and conditions and that the changes are in accordance with the law.

• If the changes occurred without prior notification, contact the bank and ask why they occurred and why you were not notified in advance.

• If the bank has notified you of the changes, make sure you understand all the terms. If something is not clear, ask the bank for additional information.

• Consider your options and make sure that the changes do not exceed your ability to repay the loan.

• If the changes have led to the fact that you will not be able to repay the loan on time, contact the bank with a request to revise the terms of the loan.

• If the bank refused to revise the terms of lending, contact the court.

In each case, pay attention to the terms and procedures that are provided by the credit agreement and the law, and keep all the documentation to be able to prove your case.

Good day.

Companies and individuals who are not residents of Poland are taxed according to the same rules as residents of Poland. Legal entities that are engaged in activities in Poland or receive income must obtain a tax identification number (NIP) and register with the tax service. Among the main taxes in Poland, the value added tax (VAT) should be noted to a large extent.

Virtually all goods, works or services in Poland are subject to value added tax (VAT). Depending on the type of goods or services, the tax rates may differ:

• The basic VAT rate is 23%, but a reduction to 22% is possible from next year, which is currently being considered by the Polish legislator.

• The 8% rate applies to pharmaceutical and medical products, passenger transportation, temporary accommodation services and housing construction, among others.

• The 5% rate applies to goods such as bread, meat, dairy products, books and periodicals.

There is also a zero VAT rate that applies to the purchase and delivery of goods from EU countries to Poland.

In order to become a VAT payer, it is necessary to submit an application to the tax service, which is a free procedure. There is also a procedure for obtaining the status of a VAT payer within the EU (VAT UE), which has a similar procedure.

Every month by the 25th, the taxpayer is obliged to submit a declaration on the amount of VAT. Payment of VAT for the current month is made by the 25th of the following month.

An important place is occupied by corporate income tax (CIT). The tax base is the positive difference between the company's income and expenses for the reporting period, and the tax rate is 19%.

The corporate income tax return (CIT) is submitted once a year at the end of the year. Advance payment of tax can be independently determined every month and paid.

It is important to remember personal income tax (PIT), which is mandatory for everyone who receives income in Poland (for wages based on labor or civil law contracts, as a result of individual entrepreneurial activities, etc.).

Important! Anyone who intends to do business in Poland must pay basic taxes, which include those mentioned above. In this context, it is very important to have the support of an accounting specialist to be sure that the tax returns and reports are correctly completed and submitted.