Regarding the change in the terms of election of the single tax of the third group by economic entities at the rate of 2% of income.
Taxpayers have the right to apply for a simplified taxation system after April 1, 2022. This is provided by the Law of Ukraine of 24.03.2022 № 2142 “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to improve legislation during martial law.”
If the application is submitted starting from April 1, 2022, such entities will be registered as single taxpayers of the third group at the rate of 2 percent of income from the next business day after the application.