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Wartime legal news. Issue 2

We have prepared a short digest of news that can be useful for entrepreneurs. Under martial law, the state leadership promptly makes decisions aimed at supporting citizens and businesses. Therefore, we will periodically inform you of changes. Below we have collected the main news for the period from 13 to 20 March.

Instead of the traditional legal pictures to lift your spirits, we are again sketching you some military memes.


Changes in taxation

The Verkhovna Rada of Ukraine has amended a number of laws regulating the procedure for taxation during martial law.

The most resonant is the expansion of opportunities to apply the simplified taxation system. From April 1 Simplified taxation system can be used by sole proprietors and legal entities whose income during the calendar year does not exceed 10 billion hryvnias.

The tax rate for such a simplified system will be 2% of monthly income. VAT is not paid or charged. The single tax must be paid by the 15th of the following month.

However, there are some restrictions on the type of activity for people who would like to use such a simplified system. For example, such mining enterprises cannot use such advantages. We draw attention to this limitation, because some entrepreneurs use water on the basis of permits for mining. Therefore, such permission may be an obstacle to the use of a simplified system.

To switch to the simplified system, you must submit an application by the end of March to the tax office at the place of registration.

Such a simplified taxation system shall cease to apply on the first day of the month following the abolition of martial law.

In addition to the simplified system, the following changes in taxation are provided:

📌 не вимагає наявності ліцензії та не підлягає оподаткуванню передача пального у зв’язку з його безоплатним вилученням для потреб держави;

📌 не вимагає наявності ліцензії та не підлягає оподаткуванню безоплатна передача пального та інших товарів ЗСУ, іншим військовим підрозділам та бюджетним організаціям для потреб забезпечення оборони держави або його передача як гуманітарної допомоги;

📌 надано можливість податківцям проводити фактичні перевірки. Предметом фактичних перевірок тепер може стати і наявність можливості проведення розрахунків за товари і послуги з використанням банківських карток. Тому всім підприємствам торгівлі радимо забезпечити наявність робочих терміналів для розрахунку карткою;

📌 не включається до оподаткованого доходу фізичної особи благодійна допомога, яка надана учасникам бойових дій або працівникам та членам сімей працівників підприємств, які залучаються до боротьби з агресією росії та перебувають безпосередньо у районі бойових дій або тим, хто мешкав на території бойових дій чи вимушено покинув такі території;

📌 не оподатковуються ПДВ вартість товарів, які знищені або втрачені внаслідок дії обставин непереборної сили у період дії воєнного, надзвичайного стану;

📌 на період дії воєнного стану податковий кредит може формуватися на підставі первинних документів. Протягом 6 місяців після припинення воєнного стану платники зобов’язані зареєструвати всі податкові накладні, реєстрація яких була відстрочена на період воєнного стану, і скоригувати податковий кредит з урахуванням результатів такої реєстрації;

📌 ПДВ на пальне знижено до 7% та знижено ставку акцизу до 0;

📌 ФОПи 1 та 2 групи звільнені від сплати єдиного податку;

📌 з 1 березня 2022 року по 31 грудня року, наступного за роком, у якому припинено або скасовано воєнний, не нараховується та не сплачується земельний податок та орендна плата за земельні ділянки державної та комунальної власності за земельні ділянки, що розташовані на територіях, на яких велися бойові дії. Перелік таких територій визначить Кабмін;

📌 за 2022 податковий рік, не нараховується та не сплачується екологічний податок за об’єктами оподаткування, що розташовані на територіях, на яких велися бойові дії;

📌 податківці приймають електронні документи у робочі дні з 8 до 18 години;

📌 ФОПам, самозайнятим особам та членам фермерських господарств надано право не сплачувати ЄСВ за себе на період воєнного стану та 12 місяців після його припинення;

📌 роботодавці платники єдиного податку мають право не сплачувати ЄСВ за мобілізованих працівників;

📌 введено мораторій на період воєнного стану та протягом 3 місяців після його припинення на проведення документальних перевірок правильності нарахування, обчислення та сплати ЄСВ.


Credit vacation and suspension

The Verkhovna Rada of Ukraine has amended the Civil Code, which removes liability from borrowers for violating the terms of repayment of loans during martial law and 30 days after its end. This applies to all loans granted by both banks and other lenders. Please note that this rule applies to liability for late payment. Interest for the use of credit funds is accrued in the amounts provided for in the loan agreements.

During the martial law and 30 days after its end, the possibility of foreclosure on the subject of the mortgage and the possibility of eviction of residents from the premises transferred to the mortgage, in respect of which there is a court decision on foreclosure on such objects.

Also, the statute of limitations stipulated by the Civil Code of Ukraine and the terms of exercising the preemptive right to purchase a share in the right of joint partial ownership are suspended for the period of martial law.


The list of critical imports and restricted exports has been supplemented

The Cabinet of Ministers significantly supplemented the list of critical import goods, which was approved by Resolution №153 of February 24, 2022. We remind you that if your product is included in this list, you can buy currency and pay for it with this product. For other goods, currency trading is still prohibited. This list is constantly updated and extensive, so we do not cite it here, but recommend reading it yourself.

The Cabinet of Ministers also supplemented the lists of goods subject to licensing and the quotas for the export of such goods. These are mainly cereals, grains, meat, oil, eggs and other goods. Detailed lists can be found in the Resolution of the Cabinet of Ministers № 1424 of December 29, 2021.


Moratorium on inspections

During the martial law period, inspections of regulatory bodies are not carried out except for inspections to prevent uncontrolled growth of prices for goods of significant social significance and other inspections directly authorized by the relevant ministry. Such a moratorium was established by Cabinet Resolution 3303 of March 13, 2022.

Loans to farmers

The government has provided the possibility of providing interest-free loans to farmers. While it is provided that loans will be provided until 31.05.2022. Loan term - up to 6 months.

In order to obtain financing, an agricultural producer is an enterprise or sole proprietor whose main activity is the production of agricultural products and / or breeding, cultivation, fishing in inland waters and its processing at its own or leased capacity, including self-produced raw materials on toll terms, and implementation its supply operations, and in such activities the share of the value of agricultural goods / services is not less than 75 percent of the value of all goods / services supplied during the previous 12 consecutive reporting tax periods in total. Agricultural producers also include family farms registered as single tax payers of the fourth group.


The Ministry of Justice allowed separate registration actions

The Ministry of Justice said that it was possible to carry out the following registration actions:

  • creation of charitable organizations and public formations and making changes to the information about them;
  • change of the head of the legal entity in connection with his death;
  • change of location of a legal entity;
  • change of NACE FOP;
  • termination of entrepreneurial activity of a sole proprietorship.

Other registration actions are not yet available. We remind you that earlier the Cabinet of Ministers allowed to carry out registration actions without being tied to the place of registration of the enterprise or private individual.

Simplified procedure for issuing licenses for the transport of dangerous goods

The Cabinet of Ministers has determined a temporary simplified procedure for issuing licenses for the transport of dangerous goods by road. The order will be in force during the martial law and 90 days after its termination.

To obtain a license, it is enough to submit an application to Ukrtransbezpeka, to which you must add a list of your own, leased or leased vehicles.

Minimum requirements for vehicles:

  • special equipment: anti-slip stops, fire extinguishers, cones with reflective surface, flashing yellow lights with autonomous power supply, emergency stop signs, vests with reflective elements, portable lights;
  • information boards indicating the transportation of dangerous goods;
  • medical examination of drivers.

Simplified procedure for obtaining individual permits and licenses

By Resolution 14314 of March 18, 2022, the Cabinet of Ministers actually changed the procedure for obtaining certain permits.

This resolution stipulates that instead of obtaining permits and licenses, the right to conduct economic activity may be acquired by economic entities on the basis of a declaration of economic activity submitted to the Ministry of Economy. Enterprises engaged in security activities shall submit such a declaration to the Ministry of Internal Affairs.

The declaration can be submitted through the Action, CNAP or sent by mail.

An enterprise that has submitted such a declaration is obliged to apply for a permit in the usual manner within one month after the end of martial law. It is not necessary to terminate economic activity for the period of obtaining a permit.

This simplified procedure does not apply to all permits. In the appendix to the resolution there is a whole list of exceptions which we recommend to get acquainted with. For example, this list includes special water use, transboundary movement of waste, preparatory and construction works and a number of other activities. All the activities on the list require obtaining permits in the usual way. The term for issuing such documents is suspended for the period of martial law.

Also, the Cabinet of Ministers extended the validity of valid licenses and other permits for the period of martial law.


Martial law continued

By his Decree № 133/2022 of March 14, 2022, the President of Ukraine extended the martial law until April 24, 2022. The decree has already been approved by the Verkhovna Rada of Ukraine.

We remind you that during the martial law there may be significant restrictions on the rights of citizens. At the same time, the expediency of introducing certain restrictions is determined by the military command centrally or by military administrations on the ground.

Changes in the issuance of electronic signature keys

By its Resolution № 300 of March 17, 2022, the Cabinet of Ministers allowed to automatically generate new certificates of previously certified public keys for users of electronic trust services remotely, without the personal presence of such users.

This means that those whose keys have expired will automatically renew them.


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