Is it related to the mass closure of other businesses on the cob with subsidized innovations? Let's figure it out
According to the data of the State Tax Service, the FOP paid up to the budget 55 billion hryvnias in a single tax. The price is 59% higher than pre-war 2021. Also, the entrepreneurs received billions of hryvnias of ESV, the payment of which for the majority of the applicants was voluntary. Vlada Rozrakhova, which in 2025 will see the growth of the government activity of physical workers. As business adapts more and more quickly to work in the minds of the folding minds, the payment industry will drink in the region, however, everything is saved. And all this is due to the reduction of benefits for the beginning of the Great War and the promotion of various tax collections.
On the other hand, around 60 thousand FOPs were closed in Sichny. Although it is important to pay attention to the most recent changes, others seem to be talking about a temporary phenomenon connected with the influx of many officials.
So, what is happening in this segment of our economy, as FOPs have adopted the tax innovations and what kind of secrets are being watched by the powers, and what kind are being guarded?
MOOD FOR BUSINESS: WHY ARE THE MOST FOPIPES – PESSIMIST?
How to confirm the “Small Business Sentiment Index” survey conducted by the European Business Association together with OLX Ukraine and Raiffeisen Bank for 2024, 51.5% of entrepreneurs pessimistic about the prospects for the development of your business. Actually, 21% of respondents think that their enterprises are developing well, and another 27.5% of respondents rated the situation as neutral.
Speaking about the prospects for the first quarter of 2025, 22% of entrepreneurs are hopeful of downsizing, 31% of daily changes will not return and as many as 47% of pessimists believe that the situation is worse there will be some fun.
Insanely, the biggest concern for everyone is the war and the possible deterioration of the situation at the front, as well as the risk of collapse of both businesses and critical, critical energy infrastructure facilities. Obviously, the innovations in the format, which are already in operation, have been added to the unfamiliarity.
The law on the transfer of taxes, as it turns out, gained rank 1 month ago. This key innovation is an increase from 1.5% to 5% of the military tax rate on the total income of citizens. Since 1st day, they have begun to collect military taxes from physical persons who have previously received such obligations. In addition, for private entrepreneurs, the obligatory Unified Social Contribution was changed, so since the beginning of the Great War, payment of the ESV for them was voluntary. There are changes between the entrepreneurs and the progenitors of all these groups.
Individual entrepreneurs of the first, second and fourth groups are now expected to pay a military tax in the amount of 800 hryvnia (at 10% of the minimum salary), a single tax (depending on the group – 302.8 hryvnia). 1600 hryvnia) and ESV (for a quarter with an allowance 1760 hryvnia per month). A single tax for third group immigrants – 5% or 3% of the total amount. In addition, they will pay the maximum per capita income, 1% of the military tax (quarterly) and 1,760 hryvnia of the Unified Social Contribution.
Wake up and change the volume. One of the most resonant ones is the renewal of the compulsory monthly rate for the income of hired workers. Documents must be submitted before the 20th day after the holy month. Previously, robot sellers worked once a quarter.
Kerivnik to the Secretariat For the sake of the entrepreneurs under the Cabinet of Ministers, Ambassador of Ukrainian Business Andriy Zablovsky recalls that in the early days of the great war, it was difficult for business minds to adapt to robots in new minds. Not in the rest of the world – the reduction of low regulatory limits, reduction of taxes, the temporary reduction of part of excise taxes, credit and irrevocable support of the enterprise.
“Once the state begins to realize that benefits and preferences have become stagnant, it will go up to enormous proportions of the old ones and introduce new taxes for certain categories of recipients, which, understandably, have been accepted painful. Above all, what was superimposed both on the deep shocks of the war and on the outcries associated with energy, torn lanyards, was knocked down and given to the wariness, the lack of staff. However, the severity of these problems has not changed since the first months of the war. Therefore, the reversal of regulatory, tax, administrative pressures and revisions is not accepted by “big” civilized business, which means: in order to fight and win the war, we need to establish new suspense agreement with the power,” explains the expert in a comment to Ukrinform.
The news, in his words, is a sharp decline in the number of private entrepreneurs in Ukraine at the beginning of this period.
THEY CALLED “VALICE WITHOUT HANDLES”: WHY DID THE FOP STYLES CLOSED?
Apparently, according to YouControl data, in the first month of 2025, a record number of physical employees were officially assigned to the robot – perhaps 60 thousand, four times more, or less. With this, there were just a little more than 21 thousand FOPs, which is 15% less than the average monthly figures. Although in YouControl itself such a surge was often associated with the temporary implementation of the work of the Unified State Register after dangerous cyber attacks in the country, a number of experts and business representatives explained the situation to their own superiors taxes And the smut – in the promotion of the obligatory payment of the ESV, which until now was a voluntary right of the employers. For example, individual entrepreneurs who have not generated income for many months have never paid taxes. Now, whether you work or not, whether you earn money or not, you must pay a single social contribution.
“This is right in response to the increased supply pressure, through which rich entrepreneurs were once again driven into the zone of insignificance. It’s clear that this doesn’t add to their optimism,” Zablovsky continued.
The head of the Verkhovna Rada Committee for the supply of finance, taxation and government policy, Danilo Getmantsev, appreciates that the surge in the closure of private enterprises on the beginning of the fate of causes is not so much the increase in military collection as the renewal obligatory payment ESV.
“There were “sleepers” FOPs and those who served as reserves for the initiation of various schemes, or simply those who did not work – maybe people moved out, maybe even now. Until recently, they did not pay and did not pay taxes. Ale now the mother of registrations, ale inactive FOP has become invisible, since obligatory payments have been issued, regardless of whether you are processing or not. There are plenty of people who want to close their doors,” the parliamentarian explained in an interview with Ukrinform.
With this in mind, the figure of 60 thousand, in other words, is not so scary, considering that over 2 million 100 thousand FOPs are registered in the country. In just three years of the Great War, they increased by 150 thousand.
“According to statistics for 2024, the number of private entrepreneurs on average increased by 4.5 thousand. What about business development? No. Bo, unfortunately, FOPs and a single tax are actively victorious to improve their supply to middle and great businesses. And there is a permanent increase in the number of physical characteristics of the recipients – this is about the fact that this scheme is popular when minimizing donations and sophisticated mobilization,” as Getmantsev.
Therefore, after the appointment of the head of the financial committee of the Verkhovna Rada, an increase in the number of private individuals does not indicate economic growth, but a change in their number does not indicate a decline in the economy. It’s even more important that the situation has changed for the worse: the pace of business closures has reached normal levels.
To the point, due to the massive closure of non-functioning private financial institutions, we are no longer facing any further problems. Until 2017, despite their income, entrepreneurs, like those who had suffered during the first years of the Great War, did not pay annual taxes. Unfortunately, the ESV began to charge all registered entrepreneurs, regardless of whether they were working or not.
KUPA DIROK I LAZIVOK: WHAT IS WRONG WITH THE SIMPLE SYSTEM?
As for the simplified feeding system, the economical expert Boris Kushniruk believes that in its entirety it creates more problems without causing rust.
“Instead of creating an additional tax system for everyone all over the country, we began to introduce certain fragments that provide not only simplicity, but also the possibility of unique donation. In essence, an impersonal hole has been created where a bunch of pennies “go to waste.” “And on which individual entrepreneurs profit not so much as the rich, who are victorious in the schemes of cheating in the payment of taxes,” – every economist commented on Ukrinform.
In addition to the latest applications, the State Tax Service is violating schemes to improve the payment of the maximum permissible tax, before which two great restrictions were imposed on the sale of electronics. The state's funds, according to previous estimates, amounted to 286 million hryvnia. And in order to achieve this “financial result,” the companies received up to 300 associated personal entrepreneurs, which operate on a simplified system.
To eliminate such schemes, the country, in Kushniruk’s opinion, can fight their causes, rather than just react to their consequences.
“The use of a simplified system is designed to sound as good as possible – only for physical persons and especially in other types of activities. However, it is necessary to work only at the boundaries to form a completely different supply system, which would be beneficial for all businesses. It is necessary to formulate such a system, which is an unbearable rigor in the payment of taxes, so-called tax planning and optimization, through which billions of hryvnias go to the budget,” said Boris Kushniruk .
Along with the increase in revenues, many entrepreneurs are complaining about new opportunities for profitability. Previously, FOPs, which are required to hire workers, were submitted once per quarter, then every 1 month – every month (applications must be submitted before the 20th day of the current month after the end of the month). And this is about additional hourly expenses, and about financial expenses for entrepreneurs, which, when registered, are included in the services of other people. It seems that such a benefit has added a couple of hundreds of dollars to the uncanny current data about the closure of private enterprises.
Photo: Depositphotos
Reacting to signals from business, last year in parliament bill No. 13108 was registered on introducing changes to the Subsidiary Code of Ukraine to include reporting lines on the amount of income charged (paid) for personal expenses. osib. It is proposed to turn the reporting on a quarterly basis, rather than by month, in order to change the administrative emphasis on small business.
“The prohibition of the thousands of reports of tax agents to the amount of income accumulated (paid) on the basis of paid taxes – individuals, and the amount of tax withheld from them (including the ESV) has created a tremendous impact administrative pressure on business and enterprises, establishes and organizations. The frequency of reporting does not contribute to the need for filing, but rather complicates the conduct of entrepreneurial activities,” the authors of the legislative initiative say in the Explanatory Note before the bill.
In my opinion, over-the-world regulation and bureaucratic pressure create additional disruptions for all business in Ukraine. Partial and complex procedures increase the cost of administration, which creates a need for additional pay for accountants and consultants, which makes the activities of small and medium-sized enterprises especially complex.
A SIGHT ABOUT THE NEW ADVANCED DONATION: ARE YOUR LEGS GROWING?
Businesses have not yet reached new tax-paying minds and have become increasingly popular as low-profile telegram channels have begun to expand information about those who are planning to increase tax rates for FOPiv.
The Ministry of Finance was so sensitive.
“Anonymous Telegram channels have expanded information and clickbait headlines, so the Ministry of Finance is already planning to increase donations for individual entrepreneurs. Such information does not demonstrate effectiveness and is of a manipulative nature,” said the Ministry of Finance.
The department began to sing that the food supply would change to the size of the donations, as you can see, even after the war.
“Legislative changes to the elements of a simplified tax system will begin to be adopted only after a change of mind has been made for such a reform, and not before the fate of the future, if they are guaranteed. secure data access and restrict access to information about services and avoidance of payment fees on their accounts in banks. This process will take place publicly and will require discussion with the population, business and all the power of control, as well as obtaining international partners. Only after public discussions, legislative changes should be reviewed and praised by the Verkhovna Rada,” the Ministry of Finance reassured.
And the intercessor of the head of the Verkhovna Rada Committee for the supply of finance, taxation and government policy, Olga Vasilevska-Smaglyuk, respects the need for more information about any increase in contributions for private entrepreneurs. provoking. Behind these words, the parliament does not see the current proposals about changing the size of taxes. Recently, it was praised by the order of the resolution, which, having connected with the plans of the state to get into the guts of entrepreneurs, actually transfers the created register of banking accounts of the communities and business, after what they can look at the minds of the adoption of private entrepreneurs of the third group.
“Until that hour – 2027, when the public register is created – there are no plans for annual transfers of taxes for private entrepreneurs,” the deputy sang.
Speaking about the prospects, it is worth mentioning that the National Revenue Strategy until 2030, approved by the Cabinet of Ministers until 2023, rightly transfers low changes to a simplified payment system. There is also information about the progressive increase in the rates of the unified tax. Depending on the type of activity of private entrepreneurs, they range from 3% to 17% of income. It is also planned to change the single tax rate for individual entrepreneurs of the first group, in order to replace the fixed amount by paying a hundred percent of the income.
Otherwise, such changes will be introduced after the war. In addition, after the reform of the State Tax Service, it was given access to bank data.
Vladislav Obukh , Kiev
Perche photo: ua.depositphotos.com