FOP taxes in 2025: How to pay a military levy, ESA and for whom are tax benefits

Focus explored how and when to pay a fee and what are the taxes for FOP taxes in 2025. Single tax payers 1, 2 and 4 groups should pay a military fee at a rate of 10% of the minimum wage established by law as of January 1 of the reporting year. For the single tax payers of the 3rd group, the military levy is set at 1% of income. For example, if during the reporting period your income is UAH 300,000 thousand, then you need to pay 3000 UAH of military fee.

It should also be noted that the FOP of the 1. 2 and 4 groups must pay the military fee no later than the 20th (inclusive) of the current month. Such payers may pay for the military fee for the entire tax (reporting) period (quarter, year), but not more than the end of the current reporting year.

Single tax entrepreneurs 1, 2 and 4 groups should pay a military fee at a rate of 10% of the minimum wage established by law as of January 1 of the reporting year, therefore, the introduction of a military fee significantly increased the tax burden for small entrepreneurs. According to paragraph 180. 1 of Art.

180 of the Tax Code of Ukraine, a VAT payer may be any person who conducts or plans to carry out business activities and is registered by his voluntary decision as a taxpayer in the manner specified in Article 183 of this section. In addition, there are cases when registration as a VAT payer is mandatory. According to paragraph 181. 1 of Art. 181 of the Tax Code of Ukraine, if the total amount of transactions for the supply of goods/services to be taxable under Sec.

V of the Tax Code, accrued (paid) to a person within the last 12 calendar months, aggregately exceeds UAH 1000 000 (excluding VAT), such a person is obliged to register as a taxpayer in the controlling body at his location in compliance with the requirements of Art. 183 of the CCU, except for a person who is a single tax payer of the first group 3.

The FOP may become a VAT payer voluntarily or in the case of significant circulation of funds, ie, the FOP may become a VAT payer voluntarily or in the case of significant circulation of funds without fail. Of course. If before the adoption of the Law of Ukraine No.

4059-IX "On the State Budget of Ukraine for 2025", as well as the Law "On Tax Changes for Financing Defense Forces and Ensuring Financial Stability", reporting was to be submitted once a quarter, then it should now be submitted once a month. The period of submission for such reporting is set within 20 calendar days after the last calendar day of the reporting (tax) month.

Tax reports can be quickly submitted through electronic SE services on a monthly basis for reporting obliged FOPs that have employees or pay income to other individuals. Such reporting includes: tax reporting can be quickly submitted with the help of electronic SE services: given that 2025 abolished the "military" ESA-FOP, the FOPs should pay the ESA under the general rules. April 19 (Saturday) is a maximum day for the FOPs for the ESA for the 1st quarter of 2025.

The DPS calendar states that you need to pay on April 21. The amount of ESA for the 1st quarter - 5280 UAH. According to Part 1 of Art. 4 of the Law "On Collection and Accounting for Compulsory State Social Insurance", ESAs are released from the ESA for themselves, regardless of the taxation system, if they receive a pension by age or for years of service, or are persons with disabilities, or reached retirement age and receive a pension.

FOP-S-Supporters of the first and second groups whose tax address is indicated in the territories of hostilities or in the temporarily occupied territories of Ukraine as of the start of hostilities or temporary occupation, in accordance with law No. 9319, have the right not to pay a military fee for the period from the first day of the month, in which the number of time was laid.

The month in which such active fighting was completed, the possibility of hostilities was stopped or temporary occupation was completed. Mobilized entrepreneurs for the entire period of service (subject to submission of supporting documents), in accordance with paragraph 9-2 of Section. VIII of the ESA Law during a special period are exempted from the performance of their duties.

However, FOPs, admitted to military service under contract, are not exempted from paying a single contribution for themselves (ZIR, category 201. 04. 02).

In addition to individuals-entrepreneurs of 1 and 2 groups whose tax address is indicated in the territory of hostilities or in the temporarily occupied territories of Ukraine, the so-called preferential penalties for work without PPOs can be paid at a discount of FOP-persons with disabilities are exempt from payment, provided The privilege applies from next month after such status, (stress, category 201. 04).

Such a FOP is obliged to pay a single contribution for the month in which the status of "person with disabilities" was lost (ZIP, category 201. 04. 02). FOP-pensioners by age or years of service-are only about those who receive a pension under the legislation of Ukraine. The dismissal applies to persons who have reached retirement age (determined by Article 26 of the Law of Ukraine of 09. 07. 2003 No. 1058-IV "On Compulsory State Pension Insurance") and receive a pension or social assistance.

FOP employees-for them the ESA is paid by the employer (not less than 22% of the Ministry of Payment). FOP on the general system without income, if not received income (profit) in the reporting period or a separate month of the reporting period, has the right to independently determine the base of accrual, but not more than the maximum value of the base of the single contribution established by this Law.

That is, the FOP on the general taxation system has the right to pay the ESA for the months of lack of income, but there is no obligation. In addition to individuals-entrepreneurs of 1 and 2 groups whose tax address is indicated in the territory of hostilities or in the temporarily occupied territories of Ukraine, the so-called preferential fines for work without PPOs can be paid at a "discount".