Will there be administrative liability for violation of the legislation on the EUS during the period of martial law

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Personal tax payers – entrepreneurs, persons engaged in independent professional activities, as well as members of the farm (unless they belong to persons subject to insurance on other grounds), who pay tax on their own behalf, are exempted from administrative liability for violations of the legislation on EUV from March 1, 2022. This rule will be in effect until the termination or cancellation of martial law in Ukraine and for 12 months after the termination or cancellation of martial law. As for employers, for them, exemption from administrative liability for violation of the legislation under the EES applies for the period of the legal regime of martial law, state of emergency and for three months after the termination or cancellation of the state of martial law, state of emergency.

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