We will start with an interesting topic:
the state has struggled with the "fragmentation" of business for years, but often proposes changes that risk stimulating this "fragmentation"
even stronger.

Not so long ago, the Ministry of Finance submitted a new draft law on amendments to the Tax Code regarding the registration of single tax payers as VAT payers with a turnover of more than UAH 1 million.

The main reasons for which the DRS refused approval:

- There are no quantitative data proving the scale of the problem;
- Insufficient analysis of alternatives – the full costs of business under various options have not been analyzed;
- Underestimated administrative costs for FPOs: independent studies show significantly higher labor and financial costs;
- Uncertain performance indicators and tracking timelines: it is impossible to predict and measure the effects of implementation.

In our opinion, in the absence of elaborate mechanisms, many FOPs may start using chains from other FOPs to avoid loads.

Also, the project needs finalization and a full analysis of realistic calculations and costs.