Individuals-entrepreneurs – single tax payers of Group I – III, attention!
Press service of the State Tax Service of Ukraine , published 31 December 2020 at 12:27 Chapter: News
Individuals-entrepreneurs – single tax payers of Group I – III who are not the value added tax payers are able to keep accounting in any form by monthly reflection of income from the 1st of January 2021 according to Paragraph 296.1 Article 296 of the Tax Code of Ukraine.
Individuals-entrepreneurs – single tax payers of Group III who are the value added tax payers are able to keep accounting in any form by monthly reflection of income and expenses.
It is determined that accounting of income and expenses may be conducted at the discretion of single tax payers in a paper and / or electronic form in any form.
At the same time, please note that, if desired, the single tax payers of Group I – III can continue accounting of income in the books according to predefined forms.
Registration of books at the supervisory authorities is canceled from 01.01.2021 on the basis of amendments to the Order of the Ministry of Finance of Ukraine as of 26.11 № 728 “On invalid Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 579” that was registered at the Ministry of Justice of Ukraine № 1240/35523 as of 11.12.2020.
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