The Main Department of the State Tax Service in Mykolaiv region explained that individual entrepreneurs do not need to stop their activities in case of mobilization. This information was published by the “Sudovo-Yurydichna Gazeta”.
According to Part 3 of Article 39 of the Law of Ukraine “On Military Duty and Military Service”, state registration of a business is not automatically canceled in the event of conscription, mobilization, or conclusion of a contract for military service during a special period.
As noted by the State Tax Service, the decision to terminate activities can be made by the individual entrepreneur himself - exclusively on his own initiative.
At the same time, mobilized entrepreneurs and self-employed individuals have the right to suspend tax obligations. To do this, you must submit an appropriate application along with confirmation of military service. This can be done both in person and through the Payer's Electronic Account.
The tax authority emphasizes that this procedure allows you to avoid fines and automatic charges while the individual entrepreneur is in service.
