Individuals-entrepreneurs – single tax payers of Groups I – III submit tax declaration of the single tax payer – individual-entrepreneur (hereinafter – tax declaration) in the form approved by Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578 (as amended by Order of the Ministry of Finance of Ukraine as of 09.12.2020 № 752), which includes (in case of such obligation) Annex 1 “Information on the amount of accrued income of insured individuals and amount of accrued single contribution”.
Tax declaration is submitted to the controlling body at the tax address place in one of the following ways (in way chosen by the taxpayer): personally by the taxpayer or a person authorized to do so; sent by mail with delivery notification and description of attachment; electronic means of communication in electronic form in compliance with requirements of the laws on electronic document management and electronic digital signature.
Tax declaration for the reporting year 2021 is submitted by individuals-entrepreneurs – single tax payers of Groups I – II until 01.03.2022 (inclusively); Group III – until 09.02.2022 (inclusively).
! Single tax payers of Groups I – II submit tax declaration to the controlling body within terms established for quarterly tax (reporting) period, in case of exceeding amount of income during the year, defined in Paragraph 291.4 Article 291 of the Tax code of Ukraine (hereinafter – TCU) or independent decision-making on transition to payment of tax at rates established for single tax payers of Groups II or III (individuals-entrepreneurs) or refusal to apply simplified taxation system in connection with transition to payment of other taxes and levies specified by the TCU. Herewith, tax declaration separately reflects amount of income taxed at rates determined for single tax payers of Groups I and II, amount of income taxed at the 15% rate, amount of income taxed at the new single tax rate selected under conditions specified in Chapter 1 XIV Section XIV of the TCU, advance payments specified in Paragraph 295.1 Article 295 of the TCU. Submission of tax declaration within the time limits set for the quarterly tax (reporting) period releases such taxpayers from obligation to submit tax declaration within the time limit set for the annual tax (reporting) period.
Individuals-entrepreneurs – single tax payers of Group II separately reflect the following in tax declaration:
1) monthly advance payments specified in Paragraph 295.1 Article 295 of the TCU;
2) amount of income taxed at each of their chosen single tax rates;
3) amount of income taxed at the 15% rate (in case of exceeding amount of income) (Sub-paragraph 296.5.2 Paragraph 296.5 Article 296 of the TCU).
Single tax payers of Group III separately reflect the following in tax declaration:
1) amount of income taxed at each of their chosen single tax rates;
2) amount of income taxed at the 15% rate (in case of exceeding amount of income) (Sub-paragraph 296.5.3 Paragraph 296.5 Article 296 of the TCU).
Tax declaration is a cumulative total, taking into account provisions of Paragraphs 296.5 and 296.6 Article 296 of the TCU.
Please note that Article 47 of the TCU stipulates that responsibility for non-submission, violation of procedure for filling in tax reporting documents, violation of deadlines for their submission to controlling bodies, inaccuracy of information contained in these documents are borne by individuals – taxpayers and their legal or authorized representatives in cases provided by law.
Reminder! “E-cabinet” provides opportunity for taxpayers to exercise rights and obligations set out in the TCU and other laws, control over compliance with which is entrusted to controlling bodies, and normative legal acts adopted on the basis of and in compliance with the TCU and other laws, compliance with which is entrusted to controlling bodies, including by filling out, verifying and submitting tax declarations and reporting to controlling bodies.
