Taxes for Individual Entrepreneurs are once again in question. The EU and IMF are pressuring Ukraine

Ukraine may face new requirements regarding taxes for Individual Entrepreneurs as part of international assistance. This relates to a possible tie of EU funding to tax changes that have already been discussed with the IMF. This was stated by MP Yaroslav Zheleznyak in his video analysis.

Taxes for Individual Entrepreneurs: why the issue of VAT arose again

According to Zheleznyak, the idea of introducing VAT for some Individual Entrepreneurs has not vanished; it has only been postponed. He emphasizes that previous statements about its cancellation do not reflect reality.

«Nothing has been canceled — it has only been postponed», — the deputy notes.

According to him, the new factor is the position of the European Commission, which may support the IMF's requirements and make tax changes a condition for financing.

This involves, in particular, a risk for part of the EU assistance, notably macro-financial support.

EU financial assistance: where the risk arises

The public discussion mentions a sum of up to 90 billion euros in aid, part of which may depend on the implementation of reforms.

In particular, approximately 8.4 billion euros of macro-financial assistance may come with additional conditions.

However, according to Zheleznyak's assessment, in 2026 there will likely not be stringent requirements regarding VAT for Individual Entrepreneurs.

He explains this by stating that:

• the parliament is not ready to vote for unpopular decisions

• international partners understand the political risks

• requirements may be postponed

Why the problem will return in 2027

The MP believes that the issue will not disappear and will return very soon.

According to him, the reason is that:

• the government itself included tax changes in strategic documents

• these obligations have already been communicated to international partners

• the postponement is temporary

He also emphasizes that part of the issues arose from internal government decisions, rather than direct external pressure.

Other tax changes and budget problems

Besides VAT for Individual Entrepreneurs, there is discussion about abolishing exemptions for packages from abroad up to 150 euros. According to the deputy, this bill does not currently have enough support in parliament.

At the same time, the situation is complicated by the state of the budget. Zheleznyak speaks of a financing deficit of about 400 billion UAH.

Against this background, according to him, the government does not abandon populist expenditures, complicating the search for additional revenues.

This means that the issue of taxes for Individual Entrepreneurs and new fiscal changes will remain relevant, especially in the context of cooperation with the EU and the IMF.

Recall that the government did not meet key structural benchmarks set by the International Monetary Fund, planned for the first quarter of 2026.