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On December 6, the Verkhovna Rada adopted and on December 27, the President of Ukraine signed amendments to legislation concerning the work of individual entrepreneurs.
According to the new rules, from January 1, certain categories of individual entrepreneurs, in particular, the second and third groups, will have to pay a single social contribution of more than UAH 704 per month even if they temporarily have no income, the BBC Ukrainian Service reported.
"Earlier, when an individual entrepreneur had income in a certain period, he had to pay 5% tax and a single social contribution. If there was no flow of funds, then he had to pay nothing," the report says.
Read alsoGov't to maintain simplified system of taxationIt is noted that many entrepreneurs had open sole proprietorships and paid taxes only when they had real incomes.
Even before the onset of action, such innovations have led to the mass closure of sole proprietorships – the so-called "sleeping individual entrepreneurs."
People are queuing to authorities in order to close their sole proprietorships until January 1 and not to pay UAH 704.
At the same time, the first group of STS taxpayers can pay half of the minimum insurance contribution in the amount of UAH 352 per month.