For which period the legal entity – single tax payer, who in the middle of tax (reporting) period switched to the Group III at 2% rate, submits the single tax payer’ declaration according to the form approved by Order of the MFU № 578 as of 19.06.2015?

Second clause of Paragraph 294.1 Article 294 of the of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that tax (reporting) period for the single tax taxpayers of Group III at 3 or 5% rate is a calendar quarter.

Such single tax payers report according to the form approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 (hereinafter – Order № 578).

Business entities that had valid single tax payer’s registration of Group III at 3 or 5% rates and expressed a desire to choose the simplified taxation system with special taxation peculiarities (single tax of Group III at 2% rate) in the middle of tax (reporting) period must report for the tax (reporting) period before the date of choosing the simplified taxation system with taxation peculiarities in the form approved by Order № 578.

At the same time, amount of the single tax payer’s income of Group III at 3 or 5% rate is determined according to requirements of Article 292 of the TCU for a period from the first day of a month of the corresponding quarter to the date of transition to the simplified taxation system with taxation peculiarities.

Amount of income to be taxed with the single tax of Group III at 2% rate is determined for a period from the date of the single tax payer’s registration of Group III at 2% rate until the last calendar day of the tax (reporting) month, which is reflected in tax declaration, according to the form approved by Order of the Ministry of Finance of Ukraine № 124 as of 26.04.2022.

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