17 January 2022
Who will be checked by the State Labor Office in 2022

According to the Procedure for Implementing Comprehensive Planned Measures of State Supervision (Control), complex measures are carried out in accordance with the plan approved by the DRS order and published on its official website.

Complex measures are carried out by state supervision (control) bodies in accordance with the Law № 877. The term of implementation of a complex measure may not exceed ten working days, and for micro and small enterprises - five working days.

You can get acquainted with the Plan of complex inspections HERE: https://inspections.gov.ua/plan/complex?planningPeriodId=7

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5 January 2022
Сash register for individual entrepreneurs

From January 1, 2022, the use of cash register (RRO) in cash settlements becomes mandatory for sole proprietors (2nd - 4th groups). Private individuals will be required to register and use RRO when settling accounts with individuals. The changes, among others, affect hotels, restaurants, online stores, sellers of goods that work with consumers directly.

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4 January 2022
Exemption from VAT of distance education services

The Law of Ukraine of 03.06.2021 251525-IX, which comes into force on January 1, 2022 provides for VAT exemption:

- provision of educational services through access to public educational resources via the Internet for the preparation of applicants for higher education, the conduct and provision of which does not require human participation;
- provision of distance learning services by licensed educational institutions.

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28 December 2021
So-called tax on Google

The Law of Ukraine of June 3, 2021 251525-IX also comes into force on January 1, 2022. The law provides for the registration of a non-resident as a VAT payer in Ukraine if he provides electronic services in Ukraine for the benefit of individuals / individual entrepreneurs who are not VAT payers, and if the amount of such transactions exceeds UAH 1 million per year.

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27 December 2021
A new form of tax return on property and income wa introduced

The new form of the declaration provides for combining reporting on personal income tax and social single payment (SSP), as well as declaring part of the profits of a controlled foreign company.

The declaration form in the wording of Order № 783 has been supplemented with new appendices:

1) SSP 1, SSP 2 and SSP 3 - for single contributors of self-employed persons (except for persons who have opted for the simplified taxation system) and persons who have paid voluntary contributions provided by the agreement on voluntary participation in the system of compulsory state social insurance;

2) Controlled foreign companies - for payers who have an obligation to declare the profits of a controlled foreign company in accordance with paragraph 170.13 of Art. 170 of the Tax Code of Ukraine.

At the same time, the first reporting (tax) year for the report on the controlled foreign company is 2022.

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