The head office of the DPS in the Odesa region reports that in accordance with the requirements of the third part of Art. 39 of the Law of Ukraine dated March 25, 1992 No. 2232-XII “On Military Duty and Military Service” for citizens of Ukraine who undergo military service during the mobilization period, the registration of business activities of individual entrepreneurs is not suspended for a special period.
At the same time, on June 8, 2014, the Law of Ukraine dated May 20, 2014 No. 1275-VII “On Amendments to Certain Legislative Acts of Ukraine Regarding the Improvement of Defense and Mobilization Issues During Mobilization” (hereinafter – Law No. 1275) entered into force. according to which entrepreneurs and self-employed persons temporarily mobilized for military service are exempted from the obligation to calculate, pay and submit tax returns for personal income tax (hereinafter – personal income tax) or a single tax, as well as a single contribution (hereinafter – IRS) for themselves for the entire period of such service.
The above-mentioned norms of Law No. 1275 are applied from the first day of mobilization and throughout the entire period of mobilization in accordance with the Decree of the President of Ukraine No. 303 of March 17, 2014 “On Partial Mobilization”.
Thus, Law No. 1275 does not exempt the VAT payer from the obligation to calculate, pay VAT and submit VAT reports.
At the same time, we inform you that clause 49.2 of Art. 49 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) stipulates that for the reporting period in which there are no taxable objects, or in the absence of indicators to be declared, tax reporting is not submitted.
Thus, the FOP – a VAT payer mobilized to the Armed Forces of Ukraine, for the reporting periods in which there are no transactions for the supply or purchase of goods/services and there are no other indicators subject to declaration, is not required to submit VAT tax returns.
Source: od.tax.gov.ua
