Ukrainian government officials and representatives of the International Monetary Fund are in the final stages of negotiations on the introduction of VAT for individual entrepreneurs in 2027. According to Forbes Ukraine, citing an anonymous source in the government, the norm on the mandatory transition of individual entrepreneurs with income over UAH 4 million to paying VAT is preserved, but it is planned to postpone it for one year.<\/p>\n
“The final approval of this issue will take place during the IMF mission to Kyiv in May,” the publication’s interlocutor noted.<\/p>\n
During discussions with the IMF leadership, the Ukrainian side also agreed on strengthening measures to de-shadow the economy, in particular, combating business fragmentation, tobacco smuggling schemes and payments of salaries “in envelopes”. In addition, it is proposed to legislate approaches to controlling the minimum wage for certain professions in cases where it is significantly lower than the market level in the relevant industries. Separately, the issue of large businesses using networks of individual entrepreneurs to optimize the tax burden without switching to a general taxation system was discussed.<\/p>\n
Ukraine and the International Monetary Fund, following the negotiations that lasted from November 17 to 21, agreed on the technical parameters of a new 48-month Extended Fund Facility (EFF). The program provides for the implementation of 16 structural benchmarks, the implementation of which must be ensured by the government and the Verkhovna Rada, as well as four mandatory prior conditions, without which the start of the program is impossible (prior action).<\/p>\n
After the latest negotiations between Ukraine and the Fund, prior action was canceled, however, the measures envisaged by them remain among the key beacons of the new program.<\/p>\n
In December 2025, the Ministry of Finance submitted for public discussion a draft law that provides for the mandatory payment of VAT by individual entrepreneurs with an annual income of over UAH 1 million. The document was criticized by business and economists. In search of a compromise between the demands of partners and entrepreneurs, the government began discussing with the IMF the possibility of increasing the income limit to UAH 2\u20134 million. Later, Prime Minister of Ukraine Yulia Svyrydenko stated that the IMF considered this idea sensitive and unconstructive.<\/p>","protected":false},"excerpt":{"rendered":"
Ukrainian government officials and representatives of the International Monetary Fund are in the final stages of negotiations on the introduction of VAT for individual entrepreneurs in 2027. According to Forbes Ukraine, citing an anonymous source in the government, the norm on the mandatory transition of individual entrepreneurs with income over UAH 4 million to paying […]<\/p>\n","protected":false},"author":1,"featured_media":10952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-10951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/posts\/10951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/comments?post=10951"}],"version-history":[{"count":2,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/posts\/10951\/revisions"}],"predecessor-version":[{"id":10964,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/posts\/10951\/revisions\/10964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/media\/10952"}],"wp:attachment":[{"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/media?parent=10951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/categories?post=10951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corporativ.info\/en\/wp-json\/wp\/v2\/tags?post=10951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}