Облік та оподаткування ФОП у 2026 році: ключові зміни та актуальна практика

In this video, Serhiy Tomashpolsky analyzes the state of legislation and current clarifications of the State Tax Service regarding the activities of individual entrepreneurs in 2026. Issues related to both the simplified and general taxation systems are considered. The main topics of the issue: Real estate rental and utility payments: why tax authorities do not recognize compensation for utility services as business income and how to properly structure a lease agreement to avoid tax risks. Minimum rental value: analysis of the Supreme Court's decision on the legality of the State Tax Service's requirements to include in income an amount not less than the minimum rental payment established by local government. Inventory accounting: status of Order No. 496 after the court's decision on its invalidity. Recommendations for maintaining accounting during the transition period. VAT when working with non-residents: analysis of the Supreme Court precedent on the exemption of single taxpayers (VAT non-payers) from the calculation of tax on services received from non-residents. Date of income determination when acquiring: a unified approach of tax authorities to the application of RRO/PRRO. Why the date of the fiscal check has priority over the date of crediting funds to the account. 📌 Subscribe to our YouTube channel 👉 https://bit.ly/2Xc9ih4 #factoracademy #factor #фактор _____________ 📺 Official website - https://factor.academy ✔️ Latest news - https://buhgalter911.com ✔️ Magazines - https://i.factor.ua ✔️ For state employees - https://buhgalter.com.ua ✔️ Viber - https://bit.ly/911viber ✔️ Telegram - https://t.me/bu911