Before and after the war. Tax changes that occurred in 2022 in Ukraine

2022 was extremely long for Ukrainians. Such a feeling did not miss the tax sphere, where the legislator introduced a numerous number of changes: both planned and emergency. Experts analyzed the tax changes that occurred in 2022: before and after the start of a full -scale war. The year began on the usual long -term principle: with the entry into force of a number of norms, which were mainly aimed at improving the legislation against tax evasion.

In 2022, legislation on taxation of CIK, ie foreign legal entities (or other entities), which residents of Ukraine possess directly or indirectly. It was not discussed about the direct payment of taxes to the budget: from January 1 it was necessary to report on any acquisition or termination of the ownership of the CIK, which ignoring which threatens a fine of 744 300 UAH.

For the first time, it will be necessary to calculate and pay tax liabilities in 2023 for the reporting 2022, or in 2024 for the reporting 2022-2023. Since 2022, not only individuals but also legal residents can become residents of Ukraine.

The condition for this is the presence in Ukraine of the place of effective management of a foreign legal entity, that is, the place of holding the meeting of the executive body, making management decisions and carrying out other operating activities, management of bank accounts or staff, accounting or management accounting. It was decided to develop an IT industry in Ukraine by creating a special legal regime with separate tax rules for it.

Despite all the skepticism on its implementation, during 2022, the City Residents became more than 400 legal entities, which to some extent confirmed the interest of market participants in such legal regulation. Residents City Action on their own, depending on the economic model, can choose how to pay tax - under normal or special conditions.

Special conditions should be understood as a tax on withdrawn capital, that is, the ability not to pay taxes until the company pays dividends directly or masking them for other payments. Another plus of the new regime was the possibility, without significant additional tax losses, to officially recruit those natural persons-entrepreneurs, which on a permanent basis provided all kinds of services to residents of City.

At the same time, employees can conclude ordinary employment contracts or gig contractions that allow you to regulate the relationship more flexibly. The tax burden on the payroll fund, regardless of the type of contract, is only 6. 5% (5% is the personal income tax and 1. 5% of the military levy), and the only social can be paid at its minimum size.

The introduction of the obligation to pay VAT for the supply of electronic services was purely fiscal, while at the same time allowed during the war that even some moral, but honest foreign streaming services replenish the budget of Ukraine and help to maintain the economic front.

The term "taxable electronic services" hides a fairly wide list of various services provided by non -residents, ranging from access to images, texts and information, video materials, ending with software and advertising services. As before, VAT payers from non -resident electronic services remained FOPs and legal entities - recipients of services, regardless of their registration by the VAT payer.

If electronic services are provided to individuals, then the non -resident must independently put on tax records and pay obligatory payments in a timely manner. For the business of Google Tax, there was a relative impact, since the burden of payment, classically for indirect taxes, was transferred to consumers. For consumers, raising the price of VAT is difficult to clearly distinguish between inflation and increasing course.

As of January 1, 2022, the owners of agricultural land (hereinafter referred to as the IPZ), which depends mainly on the land area and its regulatory and monetary assessment, was introduced from January 1, 2022.

The innovation was aimed at stimulating the active use of its agricultural land: either by direct cultivation on such lands of agricultural crops (if taxes from activity exceed the amount of MFA, the latter is not paid), or by official land transfer (the obligation to pay the MPZ is translated into a tenant).

From January 1, 2022, the privilege for the payment of the MPZ was extended to land within the settlements of the MFA, with the purpose of providing opportunity for occupation of their own horticulture without unnecessary tax payments.

However, already on March 15, 2022, the Verkhovna Rada released the Payment of the MPZ for 2022 and 2023 land located in the territories in which hostilities were carried out, or in temporarily occupied territories, or clogged with explosive objects, or on which fortifications are available. Similar exemptions were also introduced on land tax and real estate tax other than land.

Since February 24, the need for emergency measures that would help to overcome the unprecedented challenges for modern times has become obvious. Already at the beginning of March, the legislator supplemented the transitional provisions of the PC of Ukraine with a separate item that concerned the regulation of tax relations during martial law. One of the important rules was to suspend all the terms stipulated by the tax legislation.

For taxpayers, this meant the opportunity to pay more attention to urgent problems, and to postpone their tax duty until the time of renewal. It is important that the fulfillment of the tax obligation was delayed rather than abolished. This rule existed until May 27, when the registration of tax invoices, declaration and payment of taxes came into force.

This meant that the payers actually had 10 days to fulfill all the accumulated duties, but they received a transition period during which they were released from liability for violations of the appropriate time. Subsequently, the timing of the tax audits and appeal of their results, as well as procedures for recovery of tax debt and budgetary compensation, were restored.

Currently, there are times that have not been directly excluded, including tax consultations, response to tax requests, and explanations to locked tax invoices and others. The introduced moratorium on tax audits was not a "novelty" for taxpayers who have been accustomed to it since "koodic times". However, the lack of additional pressure from the controlling bodies during martial law has certainly allowed taxpayers to focus on their contribution to the country's economy.

However, after a certain stabilization of the situation, tax audits gradually began to return: first actual checks, then chamber and part of the documentary. Payers who were not able to perform such a duty were subject to release from liability for non -fulfillment of tax obligations.

At the same time, the termination of time and the objective inability to fulfill the proper tax duties immediately after the restoration of their course necessitated the deadline for execution and to be released from the liability of payers who had the opportunity to perform the tax liability all the time, but performed it only within new terms.

The legislator also released from the responsibility of persons who submit clarifying payments with increasing tax liabilities, as well as, according to special rules, persons who have switched to a new single tax. Seeing the need to reduce the tax burden and simplify the fulfillment of tax obligations by taxpayers, the legislator allowed you to go to a single tax at the rate of 2% of most Ukrainian business.

At the same time, the list of persons who were entitled to move to a simplified system was constantly increased by abolishing the 10-billion limit of annual income and constant addition of exceptions to the new single tax activities.

Business representatives did not immediately respond to a similar step in the legislator, but after a series of clarifications, in particular in the regulation of tax nuances when switching from the general system to a simplified system, a considerable number of payers were still interested. The greatest fundamental disadvantage is the suspension of the registration by the VAT payer.

In fact, new single tax payers are deprived of the opportunity to form a tax credit for themselves and register tax invoices. If VAT is not fundamental in the activity, and "compensatory" obligations for use in non -taxable operations are not frightened, the simplified system on special conditions has significant preferences. Reducing the tax burden and simplifying the procedure for administering tax payments has certainly made an important contribution to the country's economy.

At the same time, according to the estimates of the Ministry of Finance, the budget does not receive significant amounts of funds due to the existence of two percent single tax, so it is planned to be liquidated by mid -2023. If the single tax payers of the third group received a decrease in the rate, the payers of the first and second groups were entitled to pay the single tax not to pay.

There are no conditions for the lack of income for such non -payment, but if possible, the state, of course, expects appropriate payments from the FOPs. The release for the FOPs also touched the ESA. One of the factors that helped keep fuel prices at a more or less adequate level and overcome a significant deficit on this group of goods was to reduce the excise tax rate to 0 euros per 1000 liters and a decrease in VAT rate to 7%. Currently, only a reduced VAT rate on fuel is operating.

Overcoming a deficit related to the destruction of supply chains and restraining prices was also the basis for the exemption from customs payments for the import of goods by single tax payers. In general, the plan worked, but since July has been canceled. Considering the need for automotive equipment on the front and a large number of cars damaged as a result of fighting, the Verkhovna Rada allowed to act free to clear imported cars for individuals.

At the same time, arguing for significant budget losses from this privilege, they have refused to have it from July. Also, Ukrainian business began to help the Armed Forces massively with free transfer of all kinds of goods and services for defense needs. In a peaceful life, such actions would have led to the need to donate VAT compensatory obligations for use in business, but the legislator has exempted taxpayers in time from similar consequences.

Persons whose assets were destroyed as a result of majeure circumstances during martial law were also released from compensatory VAT. The legislator also decided to protect the rights of persons whose documents were destroyed or access to the documents blocked as a result of hostilities.

Taxpayers are sufficient to submit a notification of the loss of documents with their list, after which the data and indicators of the tax reporting of the payer for the tax periods specified in the notification will be unable to be in doubt solely on the basis of the absence of primary documents. Moreover, tax audits will be prohibited even after martial law.

At the same time, this approach was too radical, so it is proposed to oblige taxpayers who submitted such a message, to restore the lost primary documentation or documentation that is blocked. It is obvious that the changes to tax legislation "in the period to" were purely fiscal. However, after a full -scale invasion, the legislator made quite unusual for himself and radical decisions in efforts to simplify the life of Ukrainian business, which, as a result, gave a positive effect.