Order of the Ministry of Finance of Ukraine as of 13.05.2021 № 261, which entered into force on 16.07.2021, approved the Standard form for income and expenses accounting for individuals – entrepreneurs and individuals involved in independent professional activities, as well as the Procedure for maintaining a Standard form in which income and expenses accounting is carried out by individuals – entrepreneurs and individuals who carry out independent professional activity.
At the same time, it should be noted that income and expenses accounting is carried out in a paper and / or electronic form, including by means of the E-cabinet.
In the case of maintaining income and expenses accounting in a paper form, the self-employed individual is obliged to make records legibly in dark ink or ballpoint pen. Corrections are made by creating a new record, which is certified by the signature of a self-employed individual.
In the case of maintaining income and expenses accounting in electronic form, the self-employed individual is obliged to keep such form in the EXCEL format, except in the case of maintaining income and expenses accounting in the electronic form by means of the E-cabinet.
In addition to the actual Standard form of income and expenses accounting, an appendix contains accounting form for depreciation of fixed assets and intangible assets. However, it is not required to fill in, and its data is calculated at the payer’s request.