- Individuals engaged in independent professional activities (e.g., private notaries, lawyers, auditors) are not considered entrepreneurs for tax purposes.
- Such individuals must register with tax authorities if they intend to conduct independent professional activities.
- Their income is taxed at 18% and is also subject to a 1.5% military levy.
- VAT registration requirements do not apply to these individuals, even if their income exceeds 1,000,000 UAH in the last 12 months.
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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