Was sich für Ukrainer ab dem 1. Dezember ändern wird: Steuern, Buchungen, ePidtrymka und mehr

Ab dem ersten Wintertag werden die Ukrainer mit einer Reihe von Änderungen konfrontiert, einschließlich im Steuer- und Buchungssystem sowie finanzieller Unterstützung für Bürger. Erfahren Sie mehr über die geplanten Neuerungen und andere Änderungen

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On 1 December 2024, a number of changes will be introduced in Ukraine. The innovations will affect state aid payments, taxation rules, and the reservation system for people liable for military service. Read more about the changes and other innovations in this article.

‘Winter ePidtrymka’ - who is eligible and how to get it

Starting in December, Ukrainians will have access to a new financial assistance programme called Winter eHelp, which provides for the payment of UAH 1,000 from the state. Applications for the money can be submitted throughout the winter (from 1 December 2024 to 28 February 2025) through the Diia public services portal and at Ukrposhta branches. In this case, payments will be available for both adults and children, but only for those who are in Ukraine.

If you apply through Diia, the money will be credited to your National Cashback card. If you do not have such a card, you need to open a special account with one of the partner banks. The winter thousand can be spent on: Ukrainian goods, utility bills, Ukrzaliznytsia tickets, visits to cultural institutions, medicines, books by Ukrainian publishers and mobile communications, as well as donations to charities for the Armed Forces.

Pensioners and people with disabilities of groups I and II can apply through Ukrposhta offices. For these categories of people, the payment will be made together with pensions and social benefits.

The one thousand received from Ukrposhta can be spent on utilities, mobile communications, food, household chemicals, medicines and other Ukrainian-made goods directly at Ukrposhta branches. In addition, this money can be used to subscribe to newspapers and magazines or buy postal products.

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Changes to the rules for booking military employees from the army

The government has also changed the rules for booking military personnel and adjusted the criteria for companies to receive critical infrastructure status. Thus, starting from 1 December:

- reservations will be made through Diia based on electronic lists;

- in order to receive the criticality status, an enterprise must provide a certificate of no tax and budget contribution arrears;

- criticality criteria for enterprises will be agreed with the Ministry of Defence and the Ministry of Economy.

At the same time, state-owned and municipal enterprises are obliged to pay employees at least the average salary for the fourth quarter of 2021, and private enterprises must provide a salary of at least 2.5 minimum wages to a booked employee.

The amendments also provide for monthly monitoring of companies and organisations to ensure that they meet all the criteria. And for all those who already have deferrals, the transition period to the new conditions will last until 28 February.

Read more about the new mobilisation exemption procedure here.

To find out whether employees who were hired after 18 May will be able to get a deferral, please follow this link.

Tax increase from 1 December - new rules

At the end of November, Volodymyr Zelenskyy signed the laws on the state budget for 2025 and on amendments to the Tax Code. Part of these changes will come into force on 1 December, the rest - on 1 January 2025.

The main changes include:

- the military tax on salaries of all individuals will increase from 1.5% to 5% (except for the military, border guards, and special services);

- sole proprietors of groups 1, 2 and 4 will have to pay a military tax of 10% of the minimum wage (currently UAH 800 per month);

- group 3 sole proprietorships and legal entities of the single tax group 3 will pay 1% of the military tax on account turnover;

- the income tax for banks has been increased to 50% for 2024;

- for petrol stations - monthly advance payments of income tax (if the owner is a legal entity) and personal income tax (if the owner is an individual): UAH 30, 45 or 60 thousand;

- an advance payment of income tax was introduced for exchange offices: EUR 700 for each exchange office in Kyiv, EUR 600 in cities with a population of more than 50,000, and EUR 200 for other settlements.

In addition, from 1 January 2025:

- the military tax on other income of citizens, except for salaries, will also increase from 1.5% to 5%;

- for non-banking institutions, except for insurance companies, the corporate income tax will be 25% instead of 18%;

- personal income tax, military duty and unified social tax will be reported on a monthly basis instead of quarterly (in particular, due to new booking rules).

More information on the tax increase is available here.

New financial assistance for children

In December, every low-income family, as well as IDP families with children or adults with group I disabilities, will receive UAH 6,500 (for each child). This financial assistance is part of the Warm Winter programme introduced by the government as part of a comprehensive Winter Support package for Ukrainian families.

In addition, on St Nicholas Day, orphans and children deprived of parental care who are being brought up in families with guardians or carers will receive an additional one thousand hryvnias. The money is provided by the United Nations Children's Fund - UNICEF.

New international trains of Ukrzaliznytsia

The previously announced international trains will also start running in December. Thus, from 15 December, flights will be available:

- Kyiv - Budapest (daily train, which provides a convenient connection for those planning to travel to cities such as Vienna, Salzburg, Munich, Innsbruck, Zurich and others);

- Kyiv - Chop - Bratislava (connecting Kyiv, Lviv and Mukachevo with the capital of Slovakia, as well as such cities as Kosice, Žilina, Trnava, Trencin and Poprad);

- Lviv - Chisinau (non-stop train service to and from Moldova's airport).

International trains to and from Ukraine: timetables, prices and countries of connection are available here.

Just a reminder. A pet database will soon be fully operational in Ukraine. Read more about the state pet registry and what it is all about here.

Photo: Freepik

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