New rules for entrepreneurs: for which they will fine FLP

since the beginning of 2025, the requirements for entrepreneurs in small settlements, whose population does not exceed 5,000 inhabitants.

Since 2025, according to the new rules for FLP, even small shops in villages and villages should have terminals for calculating a bank card. Otherwise – a fine. And some innovations will earn since March! For what else can a small business – in the exclusive tsn.ua.

The new rules for the FLP

since the beginning of 2025 have changed the requirements of entrepreneurs in small settlements whose population does not exceed 5,000 residents. Now everyone who trading in stores or provides paid services to the population should provide their customers with the opportunity to pay a bank card. This was reported by the press service of the State Tax Service of Ukraine.

“From January 1, 2025, the circle of business entities has been expanded, which must necessarily ensure the possibility of non -cash payments for the goods (rendered services) they sold,” the GNSU said.

such an obligation is not yet established for those who:

• are payers of a single tax of the first group;
• carries out a visiting or exit or exit or exit or exit or Remote trade;
• uses trading machines for the sale of goods;
• Sells his own hand -grown or fattened products.

However, we are only talking about delay, because from January 1, 2026 these categories of entrepreneurs at the level with all the others should provide the opportunity to accept electronic payments. In addition, new rules prohibit setting different prices for goods and services, depending on cash payment or bank card.

“To date, such an obligation has already been established for merchants who carry out economic activities in settlements with a population of less than 5 thousand inhabitants, and from January 1, 2026-payment terminals (POS-terminals) will be necessary for merchants of the first group of the first group, merchants engaged in trading using trading automatic machines, exit (remote) trade, sale of sale, sale personally grown or fed products, ”the tax authorities explained.I will add that the tax authorities have a lot of reasons to fine the FLP, because the legislation contains many requirements and rules that entrepreneurs can violate. A serious financial punishment is fraught with some mistakes, which no one wants to face.

The dimensions of the financial penalty depend on the type of violation and the frequency of its commission per year. Since in case of re -prosecution for a similar act, the amount of the fine increases significantly. The maximum sizes of sanctions are threatened for serious violations, for example, for the non -forming of employees or work without a PPO.

it is noteworthy that the Ministry of Finance of Ukraine has officially extended the transitional period to introduce new requirements for settlement documents until March 1, 2025. The corresponding order was published in the Official Herald of Ukraine dated January 10, 2025 No. 003 and entered into force on January 11, 2025. And since March 2025, FLP has been waiting for fines for non -compliance with the requirements of the law:

• The absence in the store/point of sale of non-cash calculation (POS-terminal)-from 1700 to 1700 UAH + 8500 UAH of the fine from the State District Service;
• Ignoring the tax request (failure to provide an answer or documents)-8000 UAH, that is, one minimum salary as of January 1;
• non -compliance with employment requirements – from 8500 to 34000 UAH;
• Entrepreneurial activity without registration of FLP – from 17,000 to 85000 UAH;
• No formation of employees – from 80,000 to 240,000 UAH for each employee (the amount depends on the frequency of the violation);
• The lack of labor inspector to the inspection is 128000 UAH;
• the issuance of fiscal checks of the old form – 100% of the amount specified in the document (the new form of the check will enter into force on March 1);
• Lack of registrar of settlement operations-100% of the value of goods sold without RRO (150% in case of re-violation).

▶ on the TSN YouTube channel can be seen under this link video: Urgent! New fines for FLP in Ukraine!

Historical increase in taxes

November 28, 2024. President of Ukraine Volodymyr Zelensky signed the law on increasing taxes. The law was to enter into force on November 29. Its text was even published in the online version of the parliamentary newspaper Voice of Ukraine. However, then the document was deleted.

Later, Danilo Getmantsev – the head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy – said that the law will enter into force on December 1. Main changes: the military gathering rate will increase from 1.5 to 5% for all citizens' income.

This decision is part of the government efforts to finance defense costs. The income tax rate for banks increased to 50% for 2024. For individual entrepreneurs (FLP), a military fee was introduced on a simplified taxation system in the amount of 1% of the income for the group III unified tax payers, and for the I, II and IV groups-10% of the size of the minimum salary. But in Ukraine there are a number of citizens who are exempted from the payment of military fee. In particular, in July 2022, President Vladimir Zelensky signed a law according to which military personnel are exempted from this fee. All other categories of citizens will pay a military fee.

Taxes for FLP

in 2025 for individual entrepreneurs also began to operate a number of changes in tax legislation. In particular, this applies to the need to pay a military fee and a single social contribution.

The total amount of taxes per month in 2025 for FLP is:

• for the first group – 2862.80 UAH;
• for the second group – 4160 UAH. The following tax liabilities are provided for them in 2025:
  • a single tax – 5% of the monthly income paid;
  • military fee – 1% of the income;
  • Unified social contribution – 1760 UAH monthly. The total amount of taxes depends on the amount of income, because they pay interest on the funds received.

    tsn.ua