All answers

25.04.2023 13:19

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.

25.04.2023 13:09

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 13:01

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.