This was reported by the press service of the State Tax Service.
For the first time, tax reporting will be submitted using the new form:
- Individual entrepreneurs of groups 1-2 — for the year 2025;
- Individual entrepreneurs of group 3 — for the 1st quarter of 2025;
- Individual entrepreneurs — group 4 taxpayers — for the year 2025 (with the calculation of the single tax for 2026).
Among the main changes:
- Reflection of the military tax amount.
- Determination of the coefficient size and the maximum amount of the minimum tax liability (MTL).
- Establishment of the minimum MTL amount (except for territories where hostilities are conducted or temporarily occupied):
- 700 UAH/ha — for land plots where the share of arable land is less than 50%;
- 1400 UAH/ha — for land plots where the share of arable land is more than 50%.
- Application of the coefficient "K" with a value of 0.057 when determining the MTL for the year 2025 and subsequent years, ending in the year in which martial law is lifted.