- From January 1, 2026, security companies on the simplified tax system must switch to the general taxation system due to Law No. 4698.
- The recommended deadline to submit an application to leave the simplified system is January 20, 2026.
- To avoid issues, it is advised to submit both the application to leave the simplified system and the VAT registration application by January 10, 2026.
- VAT registration is mandatory if taxable supplies in the last 12 months exceed 1 million UAH (excluding VAT).
- Registration must comply with the deadlines and requirements of the Tax Code of Ukraine.
Source: od.tax.gov.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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