Benefits are canceled and new mandatory taxes introduced: what has changed for individual entrepreneurs starting in 2025.

The report must be submitted by February 10th. Entrepreneurs from all categories are required to pay three taxes.

https://focus.ua/economics/691872-ezhemesyachnaya-otchetnost-po-ndfl-vs-i-esv-chto-izmenilos-dlya-flp-v-20252025-02-05 07:55:06

Starting from January 1, new regulations for the submission of consolidated reporting on the unified social contribution (USC), personal income tax (PIT), and military tax (MT) are in effect in Ukraine. This was reported by the Pension Fund of Ukraine.

Monthly Reporting on PIT, MT, and USC: What Has Changed

From January 1, the monthly submission of tax calculations for income amounts paid on behalf of taxpayers, amounts withheld from them, and accrued unified contributions for hired workers has been introduced.

The deadlines for submitting reports are by the 20th of the month following the reporting period. The tax calculation for the IV quarter of 2024 is to be submitted by February 10.

There are three types of forms:

"Reporting";
"New Reporting";
"Amending".

Submission deadlines for insurers:

for the IV quarter of 2024 — by February 10;
for January and subsequent months — by the 20th of the following month.

Monthly Consolidated Reporting: New Taxes for Individual Entrepreneurs in 2025

As explained by "RBK-Ukraine", in this year, the payment of USC has again become mandatory for individual entrepreneurs (IE).

IE Group I in 2025 will pay:

single tax — 302.80 UAH;
USC — 1760 UAH;
military tax — 800 UAH.

IE Group II in 2025 will pay:

single tax — 1600 UAH;
USC — 1760 UAH;
military tax — 800 UAH.

IE Group III in 2025 will pay:

single tax — 5% or 3% + VAT on income;
USC — 1760 UAH;
military tax — 1% of income.

Monthly Reporting on PIT, MT, and USC: Benefits and Penalties

Additionally, starting in 2025, all entrepreneurs must ensure the possibility of cashless payments, meaning having a POS terminal. The exemption for those operating businesses in areas with populations of less than 5,000 will no longer apply. The moratorium on documentary scheduled inspections will be lifted for everyone.

Exemptions for USC payments remain for:

pensioners;
persons with disabilities;
entrepreneurs who are also hired workers;
IEs located in temporarily occupied territories or combat zones.

The maximum monthly USC amount in 2025 will be 35,200 UAH, equating to 422,000 UAH annually.

Turnover limits for this year are:

for IE Group I — 1.336 million UAH;
for IE Group II — 6.672 million UAH;
for IE Group III — 9.336 million UAH.

Failure to pay USC will result in a penalty of 20% of the unpaid amount and the accrual of interest at a rate of 0.1% of the debt amount for each day of delay. Additionally, violators will not accrue insurance experience, which affects pension and social payment eligibility.

It should be noted that in 2025, some car owners will have to pay a tax of 25,000 UAH. This tax applies to cars from 17 brands that meet only two conditions.

Residents of one of Ukraine's regions can receive assistance of 20,000-50,000 UAH. To obtain payments, one must contact the Department of Social Protection.