Peculiarities of filling out Tax calculation of income amounts by the individual-entrepreneur

Press service of the State Tax Service of Ukraine, published 18 February 2025 at 12:13 Chapter: News

Recently, information has appeared in media about possible errors made by individuals-entrepreneurs in the process of filling out Tax calculation of income amounts accrued (paid) to individuals-taxpayers, as well as amounts of tax withheld from them and amounts of accrued single social contribution (hereinafter – Tax calculation). Particularly, attention is drawn to the correctness of filling out fields 062 and 063.

In this regard, the following should be informed:

- Fields 062 and 063 in Tax calculation are not filled out by individuals-entrepreneurs and the corresponding annexes are not submitted.

- "X" marks in the indicated lines are used as a technical solution to make it impossible to fill them out, which allows to avoid errors generating the reports.

- For the taxpayers’ convenience, visual form of these fields in the Electronic cabinet (E- cabinet) has been changed, which remain unavailable for filling out.

- Individuals-entrepreneurs do not need to resubmit previously submitted Tax calculation due to the presence of marks in fields 062 and 063.

Entrepreneurs are asked to carefully check information before submitting reports and use official sources to obtain up-to-date explanations regarding filling out the Tax calculation.

* State Tax Service is as open as possible to provide consultations to the taxpayers, clarifications regarding tax legislation and assistance in resolving tax-related questions.

Hotline: 0 800 501 007 (free calls). Email: idd@tax.gov.ua or via the payer's Electronic cabinet. Working hours: Monday–Friday, from 08:00 to 18:00.