How to apply for transition to the single tax at 2% income rate?

Information and Reference Department, published 25 April 2022 at 12:10 Chapter: News

To choose or make a transition to the simplified taxation system at 2% income rate, the business entity submits to the supervisory authority an application for the simplified taxation system of optional taxation in a paper form or by means of electronic communication in electronic form in compliance with requirements of the Laws of Ukraine as of 22.05.2003 № 851-IV "On electronic documents and electronic document management" with changes and amendments and as of 05.10.2017 № 2155-VIII "On electronic trust services" with changes and amendments.

Business entity may, if it is not possible to submit an application to the supervisory authority at the tax accounting place, submits an application for the simplified taxation system in a paper form to any nearest supervisory authority.

Business entity also has opportunity to apply for the simplified taxation system at 2% rate through the Electronic Cabinet.

Relevant explanations are posted on the web portal of the State Tax Service at link: https://tax.gov.ua/media-tsentr/novini/578879.html.

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