Until the end of the war in Ukraine, there are no plans to increase the single tax rates or change the basic conditions for the work of individual entrepreneurs (individual entrepreneurs), in particular, to introduce VAT (value added tax) for them. At the same time, after the end of the war, the tax system may be reformed, and the introduction of VAT for some individual entrepreneurs has currently been postponed from 2027 to 2028. This was stated by the head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Danylo Getmantsev (“Servant of the People”) in an interview with the media. Recently, the issue of a possible increase in single tax rates has been actively discussed during the preparation of the state budget.<\/p>\n
However, according to Getmantsev, there are currently no such obligations. The People’s Deputy stated that he does not see significant financial potential in increasing the single tax. In his opinion, additional revenues from such a step would be insignificant, while for entrepreneurs it would mean another increase in the tax burden.<\/p>\n
Hetmantsev also emphasized that he opposes any changes for taxpayers of the simplified system until the end of the war. That is, at the current stage, the authorities do not plan to change the basic conditions of work of individual entrepreneurs only for the sake of additional filling of the budget.<\/p>\n
The authorities are betting on de-shadowing<\/p>\n
According to the head of the relevant parliamentary committee, the main reserve for increasing state budget revenues should be sought not in raising taxes for those who already pay them, but in de-shadowing the economy. Hetmantsev estimates the share of the shadow sector at approximately half of Ukraine’s GDP. Accordingly, he sees the potential for increasing budget revenues in removing economic activity from the shadows. The People’s Deputy noted that raising taxes under current conditions may actually become an additional burden on bona fide business, which is already operating legally and fulfilling its tax obligations. In such a situation, in his opinion, the state should first of all fight against phenomena that allow individual entities to avoid taxation. Among other things, it concerns open trade in smuggled products in markets and pavilions.<\/p>\n
What will happen to VAT for individual entrepreneurs<\/p>\n
A separate issue that has been the subject of discussion for a long time is the possible introduction of value-added tax for some individual entrepreneurs. Hetmantsev confirmed that his position remains unchanged, that the conditions for payers of the simplified system should not be changed until the end of the war. At the same time, this does not mean that after the end of martial law, the tax system will remain unchanged. According to the chairman of the committee, after the war, reform of the system will be necessary. One of the problems, he called the existence of various thresholds that can be used by big business to optimize the tax burden. In particular, these are limits of 1 million hryvnia for everyone and 10 million hryvnia for individual entrepreneurs.<\/p>\n
According to Hetmantsev, the simplified system should fulfill its initial function – to help small businesses and self-employed people work without overly complicated accounting. At the same time, it should not be used by large companies to artificially fragment businesses or minimize taxes.<\/p>\n
When the rules may change<\/p>\n
The issue of reforming the taxation of individual entrepreneurs is related not only to internal discussions in Ukraine, but also to agreements with the International Monetary Fund. In July 2026, it was agreed to postpone the deadlines for introducing VAT for individual entrepreneurs. It was previously assumed that the relevant changes could come into effect as early as January 2027. After reviewing the agreements, the deadlines were postponed. It is expected that the relevant law should come into force in January 2028. At the same time, postponing the reform does not mean that it has been completely abandoned. The new deadlines were enshrined in the updated memorandum with the IMF, and the implementation of the relevant task remains one of the structural beacons of Ukraine’s cooperation program with the fund.<\/p>","protected":false},"excerpt":{"rendered":"
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