Tax Changes for Individual Entrepreneurs, Unified Register of Servicemen

Tax Changes for Individual Entrepreneurs Will Enter into Force On 01 January 2025

On 25 December 2024, the President of Ukraine signed Law No. 4113-IX (Draft Law No. 9319), which provides, inter alia, for the cancellation of the retroactive taxation of individual entrepreneurs with the military fee (i.e., started from 1 October), as provided for by Law No.4015-IX. These changes will officially enter into force on 1 January 2025.

For more information on the changes in tax legislation introduced by Law No. 4015-IX, please see our legal news release dated 06 December 2024.

Cabinet Of Ministers Has Extended Validity of Existing Bookings Due to Cyberattack on State Registers

On 25 December 2024, Resolution No. 1489 of the Cabinet of Ministers of Ukraine dated 24 December 2024 came into force, extending the validity of reservations provided by the Ministry of Economy or through the Diia portal for one month, but no longer than until 28 February 2025.

Example: if an employee’s booking expired on 20 December 2024, it will be automatically extended until 20 January 2025. If the booking expired before 19 December, i.e. before the cyberattack, employers will be able to renew it after the registers are restored.

Unified Digital Register of Data on Persons Liable for Military Service and Military Personnel

On 18 December 2024, the Verkhovna Rada adopted in the second reading Draft Law No. 12066, which concerns the creation and functioning of the Unified State Register of Servicemen and Women and the improvement of the procedure for maintaining military records.

This document provides for, inter alia:

creation of a unified database of servicemen of the Armed Forces of Ukraine and servicemen of the State Special Transport Service;
assignment of a single unique electronic identifier for unambiguous identification of servicemen and women and use in the unified information system in the field of national security and defence of the Ministry of Defence, the State Web Portal of electronic public services in the field of national security and defence, as well as for the provision of public (electronic public) services, including administrative and social services to servicemen and their families;
improvement of the procedure for the functioning of the Unified State Register of Conscripts, Persons Liable for Military Service and Reservists by ensuring information interaction between the Electronic Healthcare System and the Unified State Register of Conscripts, Persons Liable for Military Service and Reservists in order to obtain information on conscripts, persons liable for military service and reservists as defined by law.

The Draft Law is currently being prepared for the Chairman of the Verkhovna Rada to sign.

Rules for Submitting and New Forms of Applications to International Register of Damages Published

On 25 December 2024, the Ministry of Justice announced that the Register of Damages Caused by the Aggression of the Russian Federation against Ukraine has published new forms and Rules for submitting applications.

The publication of the forms and rules allows individuals and legal entities, as well as the state of Ukraine, to start preparing applications to the Register of Damages in the relevant categories. The applications will be available via the Diia web portal as soon as the necessary technical conditions for each respective category are created.

Application forms for individuals:

A1.2 Forced displacement outside Ukraine
A2.3 Serious physical injuries;
A2.4 Sexual violence;
A2.5 Torture or inhuman or degrading treatment or punishment;
A2.6 Deprivation of liberty;
A2.7 Forced labour or service;
A2.8 та A2.9 Forced transfer or deportation of children and adults;
A3.3 Loss of housing or place of residence;
A3.4 Loss of paid employment;
A3.5 Loss of private entrepreneurship;
A3.6 Loss of access to or control over immovable property in the temporarily occupied territories.

Application forms for legal entities:

C1.5 Damage to or destruction of non-residential real estate (not related to business losses);
C3.1 Damage, destruction or loss of assets;
C3.2 Loss of control over property in the temporarily occupied territories;
C3.3 Relocation (evacuation) of business.

For more information on the decisions of the Registry Council, forms and other documents, please follow the link.