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Vorozhbitova Krystyna

Chief Accountant

Leading specialist with practical experience in economics and accounting

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ANNUAL REPORTING FOR AN INDIVIDUAL ENTREPRENEUR

 If you are on the simplified taxation system and are payers of the single tax, you need to submit two reports to the tax office: 1) Report on SSC.

 We should be extremely careful with this report, because after submitting it, we will not be able to change anything: it is not corrected or adjusted. For example: in 2020 we had the opportunity not to pay SDRs for: March, April, May and December ) – in the report we do not prescribe these amounts from the tax either, we put a dash.

 If you specify the amount of SDR tax in these months, you will have to pay for these months.

 To make it easier for you to perceive the information, you can contact us for advice.

 Please note that the report must be submitted by February 9, 2021.

 2) Single tax return.

 This report is the main report that reflects all the information on the income of a natural person-entrepreneur.

 In the report itself, the most important are two points:

  • prescribe the amount of payment of the single tax;
  • prescribe the amount of income for 2020 (cash and non-cash receipts).

 According to the data you display in the report, the tax office sees whether you have crossed the income limit.

 If it still happens that the amount of income exceeds the maximum turnover, we pay 15 % for the amount of the excess and the most unpleasant news – from the next quarter you move to the general system of taxation. That is, you will have to pay 1.5 percent of the military tax from the new tax year, as well as 18 percent of personal income tax.

 One of the news of 2021 was the introduction of a single account, which is designed to pay taxes.

 A single account means one account for the payment of taxes and fees by legal entities, as well as individuals, including natural persons-entrepreneurs.

 Such an account is opened in the treasury in the name of the tax. All credited funds are in such an account, but do not belong to the tax.

 This account is intended for the transfer of all taxes except:

  • monetary obligations, tax debt on value added tax;
  • excise tax on the sale of fuel and ethyl alcohol;
  • part of the net profit (income) of state and municipal enterprises.

 It should be noted at once that the use of a single account is not mandatory. If the payer does not want to use it, he can pay taxes and fees to different accounts (as was the case before the innovations).

 If the above innovation suits you, then you need to submit a notice through the electronic office of the taxpayer.

 Please note that by analogy with other rules, the payer may report the use of a single account or refuse to use it only once a year.

 If you have additional questions – contact the lawyers and accountants of the law firm Prikhodko and Partners, we will be happy to help you and provide advice!

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