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Individuals-entrepreneurs – single tax payers, attention!

, published 31 December 2020 at 13:11

From the 1st of January 2021 to the 1st of January 2022, registrars of calculated operations and / or software registrars of calculated operations are not used by single tax payers of Group II – IV (individuals-entrepreneurs) whose income during the calendar year does not exceed 220 times the minimum wage, established by law on the 1st of January of tax (reporting) year (1 320000 UAH), regardless of the chosen type of activity, excepting those who carry out:

sale of technically complex household appliances that are subject to warranty repair;

sale of medicines, medical devices and provision of paid services in the health care;

sale of jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones.

 

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