What is deadline for submission of declaration by the single tax payers – individuals-entrepreneurs of Group III for 3 quarters of 2024 and what is deadline for paying the tax (except for e-residents)?

Press service of the State Tax Service of Ukraine, published 27 September 2024 at 13:38 Chapter: News

Clause 1 of Paragraph 296.3 Article 296 of the Tax Code of Ukraine (hereinafter – Code) stipulates that the single tax payers of Group III submit the single tax payer’s declaration to the controlling authority within terms established for the quarterly tax (reporting) period.

Tax declarations, except for cases stipulated by the Code, are submitted for basic reporting (tax) period, which is equal to a calendar quarter or a calendar half-year (including in case of payment of quarterly or half-yearly advance payments) – within 40 calendar days following the last calendar day reporting (tax) quarter (semi-annual) (Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 of the Code).

Herewith, if the last day of deadline for submitting tax declaration falls on a weekend or holiday, then the last day of deadline is considered the operating day that follows the weekend or holiday (Paragraph 49.20 Article 49 of the Code).

The tax declaration is compiled as a cumulative total, taking into account norms of Sub-paragraphs 296.5 and 296.6 Article 296 of the Code (Paragraph 296.7 Article 296 of the Code).

Tax declaration form of the single tax payer – individual-entrepreneur was approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015, with changes (hereinafter – Declaration).

Paragraph 4 Section II of Procedure for exchange of electronic documents with controlling authorities, approved by Order of the Ministry of Finance of Ukraine № 557 as of 06.06.2017, with changes, determines that electronic forms of documents in the standard format based on the eXtensibleMarkupLanguage (XML) specification are published on web portal of the State Tax Service, namely: in section Electronic reporting/To taxpayers about electronic reporting/Information and analytical support/Register of electronic forms of tax documents, electronic forms of Declaration are placed, in particular under the form identifier F0103308 (for Group III – quarterly) together with attachments.

Log in to the Electronic cabinet is carried out at the address: https://cabinet.tax.gov.ua, as well as through the official web portal of the State Tax Service.

Work in private part (personal cabinet) of the Electronic cabinet is carried out after the user passes electronic identification online using a qualified electronic signature.

In the "Entering reporting" mode of private part (personal account) of the Electronic account, the user has opportunity to create, edit, sign and send tax reporting.

Single tax payers of Group III (except for electronic residents (e-residents)) pay the single tax within 10 calendar days after deadline for submitting tax declaration for the tax (reporting) quarter (Paragraph 295.3 Article 295 of the Code).

If deadline for payment of tax liability falls on a weekend or holiday, the last day of payment of tax liability is considered to be the operating day that follows the weekend or holiday (Clause 13 thirteen Paragraph 57.1 Article 57 of the Code).

Single tax payment tax (except for electronic residents (e-residents)) is made at the place of tax address (Paragraph 295.4 Article 295 of the Code).

Therefore, the single tax payers of Group III submit to the controlling authority Declaration for the 3 quarters of 2024 within terms established for the quarterly tax (reporting) period with deadline – 1.11.2024; deadline for paying the single tax liability (except for electronic residents ( e-residents) for the 3rd quarter of 2024 – 19.11.2024.