What 'additional benefits' in the sense of the Tax Code have the possibility...

In accordance with Part 15 of Art. 14 of the law "On social and legal protection of military personnel and members of their families", such benefits include:

• exemption from paying interest for using credit. Important: the benefits do not apply to repayment of the principal debt of the credit debt (the body of the loan);

• exemption from payment of fines/penalties for late payment of loan payments.

These benefits apply not only to banking institutions, but also to all credit organizations, including MFIs, pawnshops, credit unions, leasing companies, and other legal entities and individuals that provide financial services.

At the same time, benefits do not apply to credit agreements for the purchase of property that is or will be assigned to the housing stock and/or car.

During the legal regime of martial law, servicemen are also exempted from paying military duty. Corresponding changes to the Tax Code entered into force in July last year.

Mobilized FOPs are also exempted from calculating and paying personal income tax and the single tax, as well as from reporting (clause 25, subsection 10 of the XX Tax Code of Ukraine). In addition, in the absence of hired workers, for the entire period of military service, they are exempted from accruing and paying ESS for themselves, as well as from submitting reports (clause 9, note 2, Chapter VIII of the ESS Law).

Military personnel have the right to free travel by rail, air, water and road (with the exception of taxis) transport:

• business trip;

• on vacation within Ukraine (provided that the amount of the family's average monthly income per person for the previous six months does not exceed the amount of income that gives the right to a tax social benefit);

• when transferring to a new place of military service or in connection with the redeployment of a military unit;

• to the place of residence chosen upon discharge from military service within Ukraine.