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Missing deadlines may lead to hefty fines
In February, the rules for annual reporting for Ukrainian sole proprietors (FOPs) were updated. While the reporting form itself remains the same as in 2025, the submission deadlines have changed significantly depending on the tax group. The rules for paying the military levy have also been revised, according to tsn.ua.
Annual declaration deadlines
The new deadlines for submitting the annual tax declaration vary by FOP group:
Group 3 FOPs — deadline: February 9. The declaration must be submitted together with the SSC (Unified Social Contribution) appendix.
Group 4 FOPs — deadline: February 20.
Groups 1 and 2 FOPs — deadline: March 2 (as February 28 falls on a weekend).
FOPs under the general taxation system — deadline: May 1.
Failure to submit the declaration may result in a fine of 340 UAH. Repeated violations within a year increase the fine to 1,020 UAH.
Military levy rules
In 2026, payment of the military levy is mandatory for all simplified tax regime FOPs.
Groups 1, 2, and 4 pay a fixed amount, regardless of profit. The levy equals 10% of the minimum wage (as of February — 864.70 UAH) and must be paid by February 20 for the current month.
Group 3 pays the military levy at 1% of income, in addition to the single tax rate of 3% or 5%. The deadline is February 19, together with the single tax payment for Q4 2025.
For Groups 1 and 2, failure to pay the military levy on time may result in a fine of 50% of the unpaid amount, plus daily penalties (interest) for each day of delay.
