Оподаткування доходу адвоката як самозайнятої особи в Україні

The article is devoted to defining the peculiarities of the income taxation regime for an attorney-at-law as a self-employed person in Ukraine. In addition, the author examines the procedure for determining the tax base and also clarifies the procedure for taxation of income received by an attorney-at-law who is also registered as an individual entrepreneur. The taxation regime for the income of an attorney-at-law as a self-employed person depends on whether the attorney-at-law combines his/her practice of law with entrepreneurial activity and whether he/she receives income which simultaneously falls under the characteristics of income from the practice of law and income from entrepreneurial activity. If an advocate carries out individual activities as a person engaged in independent professional activity, his or her income is subject to personal income tax at the rate of 18% and military duty at the rate of 5% (if the income is received after 01.12.2024). The expenses incurred for the performance of the Practice of Law shall be taken into account, provided that: 1) these expenses are related to the Practice of Law; 2) these expenses are documented. The amount of income and expenses is determined on the basis of primary documents. The legislation does not impose an obligation on advocates to open an account and use a specific form of payment documents. The Law does not contain an exhaustive list of expenses that may be taken into account when determining the tax base. Advocates who are not registered as individual entrepreneurs are not business entities and therefore do not have to use payment transaction recorders. If the advocate combines the practice of law with entrepreneurial activity and receives income that simultaneously falls under the definition of income from the practice of law and income from entrepreneurial activity, double taxation of such income is not allowed. If an advocate pays a single tax on such income, he or she is not obliged to pay personal income tax on such income, but instead pays a single tax and military duty. Despite the legal conclusions of the Supreme Court regarding the impossibility of double taxation, the clarifications of the controlling authorities indicate that this negative practice continues.