I Group of single tax can choose individuals - entrepreneurs who:
(Sub-paragraph. 1 Paragraph. 291.4Article. 291 of the Tax code of Ukraine)
- do not use the employment of hired individuals;
- carry out exclusively retail sale of goods from trading places in the markets and / or carry out economic activities for providing household services to the population;
- have income that does not exceed 300.000 UAH during the calendar year.
II Group of single tax can choose individuals - entrepreneurs who:
(Sub-paragraph. 2 Paragraph. 291.4Article. 291 of the Tax code of Ukraine)
- carry out economic activities for the provision of services, including household services, to single tax payers and / or the population, production and / or sale of goods, activities in the sphere of restaurant business;
- during the calendar year do not use the employment of hired individuals or the number of individuals who are connected by employment, at the same time does not exceed 10 individuals;
- have income that does not exceed 1.5 million UAH during the calendar year.
Notification. Sub-paragraph. 2 Paragraph. 291.4Article. 291 of the Tax code of Ukraine is not applied to individuals–entrepreneurs who provide brokerage services for the purchase, sale, lease and valuation of the real estate (Group 70.31 in Classification of economic activities State Classifier 009:2005) and those who carry out activities for the production, supply, sale (realization) of jewelry and household products of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones. Such individuals–entrepreneurs belong exclusively to III Group of the single tax payers if they meet the requirements set for this Group.
III Group of single tax can choose individuals - entrepreneurs who:
(Sub-paragraph. 3 Paragraph. 291.4Article. 291 of the Tax code of Ukraine)
- do not use the employment of hired individuals or the number of individuals who are employed by them is not limited;
- have income that does not exceed 5.000.000 UAH during the calendar year.
Individuals – entrepreneurs cannot be the single tax payers of I, II and III Groups if:
(Paragraph. 291.5Article. 291 of the Tax code of Ukraine)
- individuals–entrepreneurs who carry out:
1) activities for organizing, gambling, lotteries (except lottery distribution), betting (bookmaker, sweepstakes);
2) exchange of foreign currency;
3) production, export, import, sale of excisable goods (except retail sale of fuel and lubricants in capacities up to 20 liters) and activity of individuals related to retail sale of beer, cider, perry (without alcohol) and table wines);
4) extraction, production, sale of precious metals and precious stones, including organogenic formation (except production, supply, sale (realization) of jewelry and household products of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones);
5) extraction and mining, except for local mining;
6) financial intermediation activities, other than insurance activities, performed by insurance agents as defined by the Law of Ukraine as of March 7, 1996 №. 85/96-VR “On Insurance” with amendments and changes by surveyors, emergency commissioners and adjusters defined in Section III of the TCU;
7) business management activities;
8) mail service activities (except of courier activities) and communications (except of non-licensed activities);
9) activities for the sale of art and antiques, organization of bidding (auctions) art, collectibles or antiques;
10) activities on organization, conduction of touring events;
- individuals–entrepreneurs who carry out technical testing and research (Group 74.3 in Classification of economic activities State Classifier 009:2005), auditing activities;
- individuals–entrepreneurs who carry out the lease of land with a total area of which exceeds 0.2 hectares, dwellings and / or parts thereof with a total area of which exceeds 100 square meters, non-residential premises (structures, buildings) and / or parts thereof with a total area of which exceeds 300 square meters;
- insurance (reinsurance) brokers, banks, credit unions, pawnshops, leasing companies, trust companies, insurance companies, retirement pension institutions, investment funds and companies, other financial institutions defined by the law; securities registrars;
- individuals non-residents;
- taxpayers who have a tax debt at the date of filing a single tax payer registration application, except of the bad tax debt that resulted from the force majeure circumstances.
