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).
There are several ways to legally optimize taxes:
Fragmentation and structuring of business, which allows to reduce the tax burden through the use of a single tax;
Choosing the type of contract, which allows to reduce the size of the tax burden;
Individual explanations of state bodies that interpret ambiguous provisions in favor of the taxpayer;
Refusal to pay taxes, when its collection is not sufficiently precisely defined, the obligation to pay and prosecution is impossible.