According to information from the State Tax Service, taxpayers wishing to conduct business abroad will need to start applying the simplified taxation system under the single tax from January 1, 2026. In accordance with the provisions of the legislation, an application must be submitted to the tax authorities by February 1, 2026.
Due to numerous requests from taxpayers, the deadline for submitting applications to transition to the single tax has been extended to March 1, 2026.
The Tax Service strongly recommends that taxpayers contact their local tax authorities to submit an application for transitioning to the special tax regime using the single tax.
