💼 In March 2025, Ukrainian sole proprietors (FOPs) will face new fines for violations of legislation, including for the lack of cashless payments, unregistered employees, and failure to pay the military tax.
Source: OBOZREVATEL
💳 The main fines for FOPs in March 2025 include:
- Lack of cashless payments (POS terminal) – fines from 1,700 to 17,000 UAH + 8,500 UAH fine from the State Consumer Protection Service;
- Ignoring tax requests – 8,000 UAH;
- Failure to meet employment requirements – fines from 8,500 to 34,000 UAH;
- Operating a business without registering as an FOP – fines from 17,000 to 85,000 UAH;
- Not registering hired employees – from 80,000 to 240,000 UAH per employee;
- Denying a labor inspector access to checks – 128,000 UAH fine;
- Issuing fiscal receipts of the old form – 100% of the amount specified in the document.
💰 New taxes and mandatory payments for FOPs in 2025 include:
- Single Social Contribution (SSC) – at least 5,280 UAH per quarter;
- Military tax – 800 UAH per month for FOPs in groups I, II, and IV, 1% of income per quarter for group III.
⏳ Late payment fines:
- 20% of the SSC debt, 50% of the military tax rate for delay;
- For intentional non-payment of the military tax: fines of 25% or 50% of the debt, depending on the delay duration.
🏷️ Additionally, from January 1, 2025, all traders in settlements with populations under 5,000 are required to provide cashless payment options. Fines for violations:
- First violation – 3,400 UAH;
- Repeated violation – 17,000 UAH.