Mobilized entrepreneurs do not pay taxes: how to obtain benefits and refunds

Tax benefits for mobilized entrepreneurs

Mobilized entrepreneurs on the simplified taxation system have the right to tax benefits, including exemption from paying the single tax and military duty during service. This applies to individual entrepreneurs (IE), who are payers of the second group single tax and were called to military service during mobilization. According to current legislation, such entrepreneurs are exempt from advance payments of the single tax and military duty.

Mobilized IEs are not obliged to submit a tax declaration for the period of service, simplifying their administrative burden. This is defined in paragraph 1 of point 25 of subsection 10 of section XX 'Transitional provisions' of the Tax Code of Ukraine. It is important to note that entrepreneurs can obtain a refund of overpaid amounts. An application for the return of such funds can be submitted within 1095 days (three years) from the moment of overpayment.

Algorithm of actions to obtain benefits

To obtain a refund, it is necessary to submit documents to the tax authority at the location of the tax address. After the cancellation or annulment of accrued obligations, the amounts of advance payments can be returned to the payer.

The algorithm of actions for entrepreneurs who wish to take advantage of these benefits is quite simple. First of all, it is necessary to prepare an application for the refund of overpaid amounts. Next, copies of confirming documents about mobilization should be added and all documents submitted to the tax authority. Important conditions include:

• the application can be submitted within 1095 days;
• the entrepreneur must not have a tax debt.

Thus, mobilized entrepreneurs have the opportunity to take advantage of tax benefits, allowing them to reduce the financial burden during service.

These benefits are important for supporting entrepreneurs who have been called to military service, as they allow for a reduction of the financial burden in wartime conditions. Given the challenges faced by businesses in Ukraine, such measures can provide significant support for preserving entrepreneurial activity and stimulating economic stability in the country. Proper documentation and adherence to refund deadlines are key to obtaining these benefits.