VAT and Single Tax Reform Plans for 2026, Says Hetmantsev

Hetmantsev says Ukraine’s single-tax system and VAT exemptions should be reformed after the war, not during martial law.
He supports a single VAT exemption limit, similar to Poland’s model, with FOPs allowed up to about EUR2 million turnover before major changes apply.
Under this model, tax invoice blocking rules should not apply to FOPs below that threshold, even if they pay VAT.
He argues the reform should be done all at once as part of a broader personal income tax overhaul, including progressive taxation.
He also backs this year’s planned law to simplify VAT administration, based on a draft expected from the Finance Ministry.

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.