The FOP became a pensioner, from which period not to pay ESSV?

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07.01.2024 22:48 691

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Photo of lorina200215 Lorina Fedan

A natural person is an entrepreneur who has acquired the status of an old-age pensioner or a person with a disability and receives a pension or social assistance in accordance with the law, or has reached the age established by Art. 26 of the Law of Ukraine "On Mandatory State Pension Insurance" and receives a pension or social assistance in accordance with the law, is exempted from paying a single contribution for himself from the next month after acquiring such status. The month in which such a person acquired the right to an old-age pension or the status of a person with a disability, or reached the age established by Art. 26 of the Law, and receives a pension or social assistance in accordance with the law, refers to the basic reporting period for which a single contribution is paid.

07.01.2024 22:49

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