In what term, form and in what figuration (electronic or on paper) individuals – entrepreneurs who used special taxation and in respect of whom entry on the termination of business activity has been made...

In what term, form and in what figuration (electronic or on paper) individuals – entrepreneurs who used special taxation and in respect of whom entry on the termination of business activity has been made in the Unified State Register must submit the latest single tax payer’s declaration?

Sub-paragraph 9.4 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that temporarily, from 01.04.2022 until termination or abolition of the martial law on the territory of Ukraine, the single tax interest rate for taxpayers of Group III who use taxation peculiarities, determined in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU, is set at 2% of income determined according to Article 292 Chapter 1 Section XIV of the TCU.

Herewith, the taxpayer has a right to personally refuse to use taxation peculiarities, provided for in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU, from the first day of a month following the month when such decision was made (Sub-paragraph 9 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU).

Sub-paragraph 9.6 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU determines that the tax (reporting) period for the single tax payers of Group III, who use taxation peculiarities determined in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU, is equal to a calendar month.

First clause of Sub-paragraph 9.7 Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU stipulates that single tax payers of Group III, who use taxation peculiarities determined in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU, submit the single tax payer’s declaration to the supervisory authority within time limits set for the monthly tax (reporting) period, except as provided in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU.

Tax declarations for the basic reporting (tax) period equal to a calendar month (including in case of payment of monthly advance payments) are submitted within 20 calendar days following the last calendar day of the reporting (tax) month (Paragraph 49.18 Article 49 of the TCU).

Order of the Ministry of Finance of Ukraine № 124 as of 26.04.2022 approved the single tax payer’s declaration form of Group III for a period of the martial law, state of emergency in Ukraine, which entered into force on 06.05.2022.

At the same time, Paragraph 49.3 Article 49 of the TCU stipulates that tax declaration is submitted at the taxpayer’s option, unless otherwise is provided by the TCU, in one of the following ways:

a) personally by the taxpayer or authorized individual;

b) is sent by mail with a delivery notification and description of the attachment;

c) by means of electronic communication in electronic form in compliance with requirements of the Laws of Ukraine № 851-IV as of 22.05.2003 “On electronic documents and electronic document management” with changes and amendments and № 2155-VIII as of 05.10.2017 “On electronic trust services” with changes and amendments.

Official web portal of the State Tax Service contains posted electronic tax declaration form with identifier F0103203 in section Electronic reporting / Electronic reporting for taxpayers / Information and analytical support / Register of forms of electronic documents.

As follows, individuals, in respect of whom entry on the termination of entrepreneurial activity of individual - entrepreneur has been made in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Public Associations, submit the single tax payer’s declaration of Group III for a period of the martial law, state of emergency in Ukraine the last time for the tax (reporting) month, when the state registration of termination of entrepreneurial activity was carried out, within 20 calendar days following the last calendar day of reporting (tax) month.  

More information is in the “Knowledge Base” of public information and reference resource