ISSUES OF REGISTRATION BY NON-MAIN PLACE

Any business's main goal is to increase annual turnover and scaling. Such processes directly affect accounting, as they entail the need to perform a number of legally significant actions. So let's look at the specific situations and responsibilities that controllers have, especially in the scaling process.

There are often situations when an entity opens new points of sale or sales at an address that is different from its legal address. That is, in fact, there is a situation that a registered entity at one address and is registered in one territorial body of the State Tax Service of Ukraine, and the activity or part of it is carried out in another or other places that are territorially related to other bodies of the State Tax Service.

Thus, for the purpose of tax control and in accordance with Article 63.3, business entities are subject to registration at the location of legal entities (their divisions), place of residence of the person (main place of registration), as well as at the location of their divisions, movable and immovable property. , objects of taxation or objects that are related to taxation or through which the activity is carried out (non-core place of accounting).

That is, the entity will have a primary and a non-core account.

Why does the above procedure exist?

It's all about paying taxes and tax control. With regard to taxes, the general taxes, depending on the chosen system of taxation (income tax, military tax, single tax, personal income tax, single social contribution) are paid at the main place of registration. However, local taxes and fees set by local governments are paid at the non-core place of registration.

According to Article 10 of the Civil Code of Ukraine, local taxes and fees include:

• property tax;
• single tax;
• fee for parking spaces for vehicles;
• tourist tax.

Although the single tax is local, it is paid at the main place of registration and at the maximum rate for the selected group. Excise tax can also be paid at a non-core place of registration.

Staging at a non-core place of registration is possible by submitting a form № 17-OPP. To do this, it must be completed and sent to the body at the main place of registration. It is a pity that this can be done through an electronic cabinet using EDS. If you are obliged to submit a form № 20-OPP, you can also indicate the need for registration at a non-core place, making a note to that effect. In this case, it is not necessary to submit the form № 17-OPP.

As for liability, a fine of 340 to 1,020 hryvnias is imposed on the subject for late submission of an application at a non-principal place of registration.

If you still have questions or difficulties with accounting, please contact the law firm "Prikhodko&Partners" will be happy to help you. Over the years, we have helped bring order to the accounting of hundreds of our clients and avoid unnecessary financial sanctions.