Our source in the OP said that large agricultural companies lobbied for increased mobilization of small agricultural firms in order to squeeze capacity and land, while big business was practically not touched. In this way, Ukrainians will get rid of land, and large agricultural companies will increase their capacity, while Western corporations are actively buying up land through intermediaries for pennies.
Ukraine is experiencing the largest wave of mobilization since the war, except for the first days of the Russian invasion. Private entrepreneurs may also find themselves on the front line, facing the question of how to pay taxes and salaries to employees and, in general, whether it is possible to conduct business from the trenches.
During martial law, natural persons-entrepreneurs are mobilized on an equal basis with other categories of conscripts. Citizens who work on the basis of FOP cannot reserve not only themselves, but also their employees from conscription for military service. We will remind, large companies are given such an opportunity.
The only way to get armor for the FOP is to fulfill a government contract that directly relates to increasing the country's defense capabilities. For example, if your company assembles drones for the army and you have a contract with the state in your hands, this is a legal basis for the Territorial Center for Acquisition and Social Support (TCC and SP) to grant you a deferment from mobilization.
But at the same time, if you do the same, your drones get to the front and destroy the occupiers, but at the same time, the supply contracts are concluded not with the state, but, say, with a volunteer fund, they will not give a reprieve.
Maybe later it will be fixed at the legislative level, but for now the situation is exactly like this.
The same applies to economy bookings. A draft law has already been submitted to the Verkhovna Rada on the possibility of booking employees from the army by paying a fixed monthly amount. The law is ambiguous and whether it will be adopted is still unclear. It is also not clear in what form it will come to a vote in the parliament and whether it will contain a rule that allows FOP to book themselves.
It may seem strange, but there are no prohibitions on engaging in entrepreneurial activities after mobilization in Ukrainian legislation. The main thing is that it does not harm the interests of the military service. In his free time, the entrepreneur can control the work process, negotiate with customers.
It is forbidden to combine business activities and service in the army only for those FOPs who, after mobilization, became officials in some military formation.
The law does not oblige anyone to liquidate FOP. But it can be done if there is no way to manage things remotely.
In a certain sense, mobilization even benefits the entrepreneur. Of course, effectively managing a business remotely is the most difficult task, but as a pleasant bonus, the state provides complete freedom from paying taxes.
After the FOP has been mobilized, it does not need to pay either the single tax or personal income tax. In addition, it is exempt from reporting. However, do not forget to inform the tax office about the change in your status. To do this, you should submit an application to the fiscal authorities and a copy of a document certifying that you were enrolled in military service (a copy of a military ticket with a corresponding entry or a certificate from the TCC and SP will do).
If for some reason you were unable to do so immediately after mobilization, the law gives you the right to notify the tax office that you were in the military within ten days after demobilization.
But the state will not release you from the need to pay taxes and pension deductions for hired employees. The FOP can authorize a third party to do this, who can also be entrusted with the obligation to pay wages to employees.
All taxes and dues for FOP employees must be paid no later than 180 days after mobilization. The law allows entrepreneurs conscripted for military service to terminate employment relations with employees on their own initiative.
