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Moratorium Proposed on Mandatory VAT Registration for Sole Proprietors with Income Over 1 Million UAH

  • 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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