Reminder! In order to acquire or confirm status of the single tax payer of Group IV according to requirements of Sub-paragraph 298.8.1 Paragraph 298.8 Article 298 of the Tax Code of Ukraine (hereinafter – Code), agricultural producers have submit not later than February 20 of the current year:
general tax declaration of the single tax payer of Group IV;
reporting tax declaration of the single tax payer of Group IV;
information on the availability of land plots, which are integral part of tax declaration;
calculation of share of agricultural production.
Please note that Order of the Ministry of Agrarian Policy and Food of Ukraine № 1935 as of 09.11.2023 "On amendments to Calculation of share of the agricultural producer", which was registered in the Ministry of Justice of Ukraine on 23.11.2023 under № 2024/41080 (hereinafter – Order № 1935), made changes to Calculation of share of the agricultural producer, submission of which is obligatory for acquiring or confirming status of the single tax payer of Group IV.
Order № 1935 enters into force on the day of its official publication – 01.05.2024.
According to the general rule defined by the Code, current declarations forms (calculations) are valid until new declarations forms (calculations) are defined.
At the same time, taking into account requirements of Paragraph 46.6 Article 46 of the Code, Calculation of share of the agricultural producer (hereinafter – Calculation) is information declaration that contains economic information about tax subjects that do not relate to calculation of taxes, therefore new form of such Calculation, effective according to Order № 1935, effective in 2024.
State Tax Service recommends that payers of the single tax Group IV submit Calculation of share of the agricultural producer according to the new reporting form by February 20, 2024, and payers who have already submitted Calculation, provide new reporting Calculation.
Reminder! Group IV can be chosen by agricultural commodity producers whose share of agricultural commodity production for the previous tax (reporting) year is equal to or exceeds 75 percent.
At the same time, changes to Calculation of share of the agricultural commodity producer according to the new reporting form enable the payer to adjust total amount of income of the agricultural commodity producer under credit reserves, which, in turn, will affect size of share of the agricultural commodity production and possibility of leaving payer on the simplified taxation system.