Ukrainian sole proprietors (FOPs) are being urged to review their tax obligations now, as June 2026 becomes one of the most important months of the year for businesses operating under the simplified taxation system.
The upcoming deadlines are not just routine reporting dates. For many entrepreneurs, June represents the final opportunity to change their tax group, switch taxation models, or adjust their business structure before the second half of the year begins. According to reports by Novyny.live, tax authorities are emphasizing the importance of timely payments and properly submitted applications.
Key Tax Payments Must Be Completed by June 20
One of the main deadlines for FOPs falls on June 20, 2026.
By this date, entrepreneurs are required to pay:
- the military levy;
- the unified tax;
- other mandatory payments under the simplified taxation system.
Current payment amounts include:
- Military levy — UAH 864.70;
- Unified tax for Group 1 FOPs — UAH 332.80;
- Unified tax for Group 2 FOPs — UAH 1,729.40.
Tax advisors recommend that entrepreneurs verify payment details in advance, check account balances, and ensure there are no outstanding tax debts before the deadline arrives.
Final Window for Changing Tax Groups
June is also critical for entrepreneurs planning to:
- switch to another unified tax group;
- move from the simplified system to the general taxation system;
- restructure their business activities starting July 1, 2026.
To do so, businesses must submit the necessary applications within the established timeframe.
In practice, June serves as the last operational window for adjusting a company’s tax model before the second half of the year.
Leaving the Simplified Tax System Comes With Restrictions
Entrepreneurs may also submit an application to voluntarily leave the simplified taxation system before June 20.
However, there is an important limitation.
If a FOP voluntarily exits the unified tax system now, returning to the simplified regime will only be possible starting January 1, 2027.
For many small businesses, such a decision could significantly affect:
- overall tax burden;
- accounting requirements;
- VAT administration;
- financial planning;
- operational costs.
Because of this, financial consultants strongly advise business owners to carefully assess all tax implications before changing their taxation model.
Tax Compliance Requirements Continue to Tighten
In 2026, Ukraine continues strengthening tax oversight mechanisms for sole proprietors.
Financial monitoring by banks, automated tax audits, transaction analysis, and broader digitalization of the tax system are gradually reducing the room for reporting errors or delayed compliance.
As a result, entrepreneurs are expected to pay closer attention to:
- timely tax payments;
- compliance deadlines;
- proper filing procedures;
- up-to-date business activity codes (KVEDs);
- alignment between actual operations and selected tax groups.
What Entrepreneurs Should Do Right Now
Tax experts recommend not waiting until the final days of June.
Businesses are advised to:
- verify their current tax group;
- check for any outstanding tax liabilities;
- prepare applications for taxation changes if needed;
- confirm payment details;
- reassess tax planning for the second half of 2026.
In today’s regulatory environment, even relatively minor delays can result in penalties, additional scrutiny from tax authorities, or loss of simplified taxation status.
For many Ukrainian entrepreneurs, June 2026 may become one of the most strategically important tax planning periods of the year.