- A group of MPs registered draft law No. 14295 on December 12, 2025, proposing a moratorium on mandatory VAT registration for individual entrepreneurs (“single tax” payers).
- The government is currently required to submit a bill making VAT registration mandatory for single tax entrepreneurs with annual turnover over 1 million UAH, effective January 1, 2027.
- The proposed moratorium aims to halt changes to VAT rules for these entrepreneurs.
- The draft law was initiated by Yulia Tymoshenko and other MPs from the “Batkivshchyna” party.
- The full text of the draft law is not yet available, but it is expected to address the suspension of mandatory VAT registration for qualifying entrepreneurs.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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