New Rules for Mobilized Sole Proprietors (FOPs)

As of December 1, 2024, the State Tax Service (DPS) has clarified the list of taxes and fees from which mobilized sole proprietors (FOPs) and individuals engaged in independent professional activities are exempt. These include:

• Accrual, payment, and submission of tax reports on personal income tax (PIT);
• Accrual, payment, and submission of tax reports on the single tax;
• Accrual, payment, and submission of military tax reports as part of PIT or single tax reporting.

The basis for this exemption is the submission of the following documents to the taxpayer’s registered tax office:

• An application from the FOP;
• A copy of the military ID or another document confirming enlistment for military service under mobilization during a special period.

These documents must be submitted within 10 days after demobilization, or within 10 days after completing medical treatment if the individual was undergoing treatment.

If a mobilized FOP has employees, they may authorize another person to pay salaries during their service period. The authorized person must calculate and withhold taxes and fees on employees’ wages. After demobilization, the FOP has 180 days to pay these taxes and fees to the budget. No penalties or financial sanctions will be imposed for this period.