What is the penalty for late payment of taxes for individual entrepreneurs in 2025

Late payment of taxes remains one of the most common problems among Ukrainian individual entrepreneurs. In 2025, the tax authorities continue to penalize entrepreneurs for violations of payment deadlines – the fines can be substantial. About this lawyer Bohdan Yankiv told.

Fines for late payment of taxes for individual entrepreneurs of groups I and II

According to him, entrepreneurs of the first and second groups of the simplified system risk losing half of the amount of their single tax. Thus, if an individual entrepreneur of the second group pays 1600 UAH per month, then for a delay he will receive a fine of 800 UAH. In addition, the tax authorities accrue penalties from the first day of delay.

Moreover, a separate fine is provided for late payment of the military levy – another 50% of the amount. For the second group, this means about another 400 UAH. It is worth noting that even temporary difficulties with payment are not an excuse: if the entrepreneur has not submitted a statement about the inability to pay on time, the tax authorities consider that he could have fulfilled his obligations.

What is the penalty for late payment of taxes for individual entrepreneurs of group III

For individual entrepreneurs of the third group, a different system of penalties is provided:

• delay up to 30 days – a fine of 5% of the debt amount;
• more than 30 days – 10%;
• penalty begins to accrue after 90 days of delay;
• if intentional evasion is detected – a fine of 25% for the first violation and 50% for a repeated one.

Lawyers advise entrepreneurs to carefully monitor tax payment calendars and not to postpone taxes even by a few days. After all, even a small delay can turn into significant financial losses.

Earlier, we wrote that at the beginning of 2025, a key tax change occurred in Ukraine that affected so-called "sleeping individual entrepreneurs" – entrepreneurs who are officially registered but do not receive income. Before this, they benefited from a military exemption that allowed them to suspend payment of the unified social tax, but from January 1, 2025, this exemption for all individual entrepreneurs on a single tax was canceled.