Business entity that pays other taxes and fees can switch to the simplified taxation system submitting an application to the supervisory authority not later than 15 calendar days before the beginning of the next calendar quarter. Such business entity can switch to the simplified taxation system once during the calendar year (Paragraph 298.1.4 and 298.1 Article 298 of the Tax Code of Ukraine).
| Attention! In order to switch to the simplified taxation system or to another single taxpayer group from the I quarter of 2020, an application must be submitted not later than 16th of December, 2019 (inclusively). |
| It should be reminded that: Newly created individuals, that is, individuals-entrepreneurs who submitted application for the simplified taxation system and the single tax rate set for Group I or II before the end of the month when the state registration was done shall be considered as the single tax payer from the first day of the month following the month when the state registration was done. Newly created individuals who, within 10 days from the date of state registration, submitted an application to the simplified taxation system and the single tax rate set for Group III, which does not envisage payment of the value added tax, are considered to be the single tax payers from the date of their state registration (Sub-paragraph 298.1.2 Paragraph 298.1 Article 198 of the Tax Code of Ukraine). |
Application must be submitted by the individual-entrepreneur to the controlling authority at place of the tax address, that is, to the controlling authority where it is registered as the taxpayer at the place of residence.
Application for the simplified taxation system is submitted in one of the following ways:
(Sub-paragraph 298.1.1 Paragraph 298.1 Article 198 of the Tax Code of Ukraine)
1) personally by the taxpayer or authorized individual;
2) sent by the mail with a delivery note and description of the attachment;
3) means of electronic communication in the electronic form under the condition of registration of electronic signature of the authorized individuals in the manner prescribed by legislation;
4) state register in addition to the application for the state registration, submitted for the state registration, in particular by the legal entity considering requirements of Paragraph 291.5 Article 291 of the TCU. An electronic copy of the application made by scanning is submitted by the state register to the controlling authority at the same time as the information from the registration card for the state registration, in particular the legal entity according to the Law of Ukraine as of 15.05.2003 №. 755-IV “On the state registration of legal entities, individuals-entrepreneurs and public formations”.
| It should be reminded that submitted application should have added calculation of income for the previous calendar year preceding the transition to the simplified taxation system. |
Please note that new application form for the application to the simplified taxation system was approved on the 22nd of October 2019.
In addition, new forms have been approved, namely:
- calculation of income for the previous calendar year preceding the year of transition to the simplified taxation system;
- request for excerption from the Register of single tax payers;
- excerption from the Register of single tax payers.
| Reference: Order of the Ministry of Finance of Ukraine №. 308 as of 16.07.2019 “On approved forms for application to the simplified taxation system, calculation of income for the previous calendar year, request for excerption from the Register of single tax payers and excerption from the Register of single tax payers” (registered by the Ministry of Justice Of Ukraine as of 24.09.2019 №. 1054/34025) became valid on the 22nd of October 2019. Order №. 308 was developed according to Paragraph 298.1, 298.7 Article 298 and Paragraph. 299.10 Article 299 Chapter 1 Section XIV of the Tax Code of Ukraine. Order №. 308 determines expired Order of the Ministry of Finance of Ukraine №. 1675 as of 20.12.2011 “On approval of the taxpayer’s certificate form and procedure for issuing the certificate, form and procedure for submitting an application for the simplified taxation system and form of calculation of income for the previous calendar year” (registered by the Ministry of Justice of Ukraine as of 27.12.2011 №. 1536/20274). Order №. 308 was published in the edition “Ofitsiynyy visnyk Ukrayiny” as of 22.10.2019 № 81. |