Is it necessary to stop business activities if an individual entrepreneur is subject to mobilization?

The Main Department of the State Tax Service in Mykolaiv Region explained whether business activities should be suspended during mobilization.

According to Part 3 of Article 39 of the Law of Ukraine “On Military Duty and Military Service”, for citizens who were called up for military service, in the event of mobilization or the introduction of martial law, the state registration of business activities of individual entrepreneurs is not suspended until the end of the special period or the announcement of demobilization.

Therefore, entrepreneurs are not obliged to suspend their activities. The closure of the business can be carried out exclusively by the entrepreneurs’ decision.

The State Tax Service also emphasized that mobilized individual entrepreneurs and self-employed persons can submit applications for suspending tax obligations and their exemption from mandatory payments.

To receive this benefit, an application and supporting documents on military service must be submitted to the tax authority at the place of registration or remotely via the Electronic Payer’s Office.

General mobilization continues in Ukraine, and those subject to conscription may receive summonses. Lawyers have commented on whether their delivery will change in May.