To the attention of legal entities – single tax payers of Groups III and IV

Orders of the Ministry of Finance of Ukraine № 394 as of 24.11.2022 "On amendments to Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015" (registered in the Ministry of Justice of Ukraine on 09.12.2022 under № 1562/38898), № 438 as of 15.12.2022"On amendments to Order № 394 of the Ministry of Finance of Ukraine as of 24.11.2022" (registered in the Ministry of Justice of Ukraine on 19.12.2022 under № 1626/38962) made changes to the tax declarations forms of the single tax payers of Groups III and IV, in particular, annex was added, which allows to reflect calculation of the minimum obligation for the tax (reporting) year.

Single tax payers of Group III, for whom obligation to determine the minimum tax liability arises, for the first time submit tax reporting for 2022 using new form together with annex "Calculation of the total minimum tax liability for the tax (reporting) year".

Single tax payers of Group IV for the first time submit tax declarations for 2023 using new form together with annex "Calculation of the total minimum tax liability for the tax (reporting) year."

Please also note that Order of the Ministry of Agrarian Policy and Food of Ukraine № 955 as of 29.11.2022 "On amendments to Calculation of share of agricultural production", which was registered in the Ministry of Justice of Ukraine on 20.12.2022 under № 1639/38975, made changes  to the form of "Calculation of share of agricultural production".

Electronic cabinet contains tax declarations forms for legal entities – single tax payers of Group III (identifier J0103508) and Group IV (identifier J0103805) with annex that allows to reflect calculation of the minimum obligation for the tax (reporting) year (identifier J0138305) and calculation of share of agricultural production (identifier J0303309).