In particular, as explained in the State Tax Service in Kyiv, the document has:

- reduced from 15 to 10 calendar days, the period until which the single taxpayer of the third group at a rate of 5% may apply for a change in the rate of this tax by 3% with VAT;

- limited distribution of benefits in the form of land tax on legal entities - payers of the single tax of group 3, when providing real estate for rent;

- determined that the cancellation of the registration of the single tax is possible in the case of a tax debt exceeding UAH 1,020 for each first day of the month for the next two quarters - on the last day of the second of the following quarters.