Single tax payers of Group I and III who do not use the work of hired individuals are exempted from paying a single tax for one calendar month per year for the period of leave, as well as for the period of sick leave, confirmed by a copy of the disability letter(s) if it lasts for 30 or more calendar days (in accordance with Paragraph 295.5 Article 295 of the Tax Code of Ukraine dated 02.12.2010 № 2755-VI with changes and amendments (hereinafter referred to as the TCU)).
Single tax payers of Group I and II pay the single tax by making the advanced payment not later than the 20th (inclusively) of the current month (Paragraph 295.1 Article 295 of the TCU).
Such single tax payers can make the single tax payment in advance for the entire tax (reporting) period (quarter, year) but not more than by the end of current reporting year.
Amount of the single tax paid in accordance with the second paragraph of Paragraph 295.1 and Paragraph 295.5 Article 295 of the TCU, will be credited to the account of future payments from this tax at the request of the single tax payer (Paragraph 295.6 Article 295 of the TCU).
| This means that if entrepreneur has already made the advanced payment for the month when he or she is on the sick leave or plans to be on vacation (for example, in the case of paying the single tax in advance for the quarter) such amount will be credited to future single tax payments by his/her application. |
Calculation of advanced contributions for the single tax payers of Group I and II is carried out by the tax authorities on the basis of (Paragraph 295.2 Article 295 of the Tax Code):
- application of such single tax payer regarding the amount of selected single tax rate;
- application for annual vacation leave;
- application for temporary disability term.
Information about the period of annual vacation leave and term of temporary disability with the obligatory addition of a copy of the disabled letter is submitted in an arbitrary form (Sub-paragraph 298.3.2 Paragraph 298.3 Article 298 of the TCU).
| Application sample for annual vacation leave period |
| Main Directorate of the STS in Kyiv Ivanov Ivan Ivanovych Registration number 1111111111 Address: Kyiv, str. Verkhovynna, building. 1, ap. 1 Tel. (098) 111-11-11 Application
I, Ivanov I.I., an individual–entrepreneur – single tax payer of Group II, who does not use the work of hired employees, will be on annual vacation leave from 01.04.2020 to 30.04.2020. I ask not to accrue the advanced contributions of the single tax for April 2020 on the basis of Paragraph 295.2 and 295.5 Article 295 of the Tax Code of Ukraine. I ask to credit amount of advanced single tax payment for April 2020 (paid on 19.03.2020, payment order № 11) to the account of advanced single tax payment for May 2020 in accordance with Paragraph 295.6 Article 295 of the Tax Code.
30.03.2020 (Signature) Ivan Ivanov |
| Application sample for temporary disability term |
| Main Directorate of the STS in Kyiv Ivanov Ivan Ivanovych Registration number 1111111111 Address: Kyiv, str. Verkhovynna, building. 1, ap. 1 Tel. (098) 111-11-11 Application
I, Ivanov I.I., an individual–entrepreneur – single tax payer of Group II, who does not use the work of hired employees, was on the sick leave from 01.04.2020 to 30.04.2020. I ask not to accrue the advanced contributions of the single tax for April 2020 on the basis of Paragraph 295.2 and 295.5 Article 295 of the Tax Code of Ukraine. I ask to credit amount of advanced single tax payment for April 2020 (paid on 19.03.2020, payment order № 11) to the account of advanced single tax payment for May 2020 in accordance with Paragraph 295.6 Article 295 of the Tax Code. Copy of the disability letter is attached.
30.03.2020 (Signature) Ivan Ivanov |
PLEASE NOTE:
! In order to avoid breach of payment deadlines, it is recommended to submit application to the supervisory authority regarding the period of annual vacation leave prior to the start of such leave.
! Norms of the TCU do not provide for termination of vacation leave.
! If duration of vacation leave is less than one calendar month, there are no grounds for exemption from the single tax payment for one calendar month.
! If the entrepreneur is sick during the vacation leave (specified in the application) and the illness lasts for 30 or more calendar days, he or she has the right to withdraw the application. But it is necessary to do before the beginning of vacation leave.
! If the single tax payer was sick for 30 or more calendar days and the illness started before the 20th of the month and ended in the next month (s), then such payer is exempted from the single tax payment only for the calendar month (s) (when he / she began to get sick (ill)) and for the next calendar month, in which, according to the disability letter, the illness ended, he / she pay the single tax in accordance with rules of the TCU.
! Activity and income must be discontinued for the period of vacation or sick leave. If funds will be credited to the current account during the vacation or sick leave, the individual–entrepreneur must have documented proof that these are funds for the goods (services) delivered before the start of vacation or sick leave or that a contract providing for prepayment has been concluded earlier.
| Reference: Income of the individual–entrepreneur – single tax payer is income received during the tax (reporting) period in monetary equivalent (cash and / or non-cash); tangible or intangible form defined in Paragraph 292.3 of the TCU. Herewith, income does not include the passive income received by such individual in the form of interest, dividends, royalties, insurance payments and indemnities, as well as income derived from the sale of movable and immovable property owned by the individual and used in his / her economic activity (Paragraph 292.1 of the TCU). |
! Single tax payers are not exempted from other tax payments and reporting during the period of sick leave.
| INFORMATION on exemption from the single tax for period of vacation and sick leave | ||||
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| Who has the right | Conditions | Term of exemption | What should be done |
| VACATION LEAVE | Single tax payers of Group I and II | - absence of hired individuals; - duration of vacation leave is 1 calendar month; - entrepreneur goes on vacation for the first time in current calendar year, ie he / she has not used this opportunity before; - termination of activity for the period of leave; - absence of income during the vacation leave. | during one calendar month per year. | Submit application in any form, preferably before the beginning of vacation leave. |
| SICK LEAVE | Single tax payers of Group I and II | - absence of hired individuals; - sick leave lasts 30 or more calendar days; - presence of the disability letter(s); - termination of activity for the period of leave; - absence of income during the vacation leave. | during one calendar month per year. | Submit application in arbitrary form with copy of disability letter. |