Ukraine has published Law No. 3219-IX, which was signed into law on 27 July 2023 and provides for the end of certain tax measures that were implemented as a result of the war with Russia. This includes, in particular:
- the end of the simplified tax regime at the 2% rate for individual entrepreneurs and legal entities under Group III;
- the end of the exemption from simplified tax for individual entrepreneurs under Group I and Group II; and
- the resumption of desk audits.
With respect to the 2…