Tax Exemptions for Mobilized Entrepreneurs in Odesa Starting December 2024

The Main Department of the State Tax Service in Odesa region informs that starting from December 1, 2024, the list of taxes and fees from which mobilized individual entrepreneurs and persons engaged in independent professional activities are exempt has been clarified.

They are exempt from the obligation to:

• accrual, payment and submission of tax reports on personal income tax;
• calculation, payment and submission of tax reports on the single tax;
• calculation, payment and submission of military duty reports as part of personal income tax or single tax reports.

The basis for such exemption is the following documents submitted at the place of tax registration

• application of a self-employed person;
• a copy of a military ID card or other document confirming call-up for military service during mobilization or for a special period.

The Main Department of the State Tax Service in Odesa region emphasizes that these documents must be submitted within 10 days after demobilization, and if the person is undergoing treatment, within 10 days after its completion.

If a mobilized person has employees, he or she may authorize another person to pay their salary for the duration of his or her service. The authorized person is obliged to accrue and withhold taxes and fees from the income in the form of salaries of employees. After the demobilization of a self-employed person within 180 days, such person must pay these taxes and fees to the budget. No fines or financial penalties will be charged for this period.

Ігор Льов