Signed by the President of Ukraine, the new tax will apply only to those projects whose turnover exceeds 2 million euros. In this case, not the company itself, but an individual (owner) will act as a tax agent. The income tax in this case is from 5 to 18% of personal income tax + military duty – 1.5%.

It is also noted that the declaration of taxes and reporting will have to start-ups registered in countries where there are no such requirements.

If the reports are submitted on time, the owner will be fined 4 million UAH. When trying to conceal the fact of registration, a fine of 2 million UAH is provided.