How will the business transition from paying a single tax for ...?

According to the norms of the Tax Code of Ukraine, the following options are provided for terminating the use of the simplified system at the rate of 2%:

• automatic termination – after the termination or cancellation of the state of war or state of emergency on the territory of Ukraine, the use of such a system, if the business entity used it on the day of such termination or cancellation;

• independent refusal of use (by application) at any time during martial law.

The use of the simplified system is terminated from the first day of the month following the month in which:

• or the state of war or state of emergency on the territory of Ukraine has been suspended or canceled;

• or a decision was made to stop using such a taxation system after submitting an application.