Uniform tax of 3 groups

The income limit of 1,167 times the minimum wage established by law as of January 1 of the reporting year has been set for the FOP of group 3. In 2023, this limit is UAH 7,818,900.

If the income of the FOP of the 3rd group for a calendar year exceeds the established limit, then it is obliged to switch to paying tax on general incomes (general taxation system).

Accounting of income

To determine the income of the FOP of the 3rd group, all taxable income received during the calendar year is taken into account, including:

• Revenues from the sale of goods (works, services);
• Income from property rental;
• Income from other activities not prohibited by law.

Revenues from the sale of goods (works, services) are determined based on their value specified in the contract.Revenues from the rental of property are determined based on the rent specified in the contract.

Revenues from other types of activities are determined based on actual funds received.

Transitional moments

If the FOP of the 3rd group exceeded the established income limit in the middle of the year, then it is obliged to pay tax on general income from the first day of the month following the month in which it was exceeded limit.In case of transition to the general taxation system, the sole proprietorship of group 3 is obliged to submit to the tax authority an application for transition to the general taxation system and a declaration of income for the period of stay on the simplified taxation system.< /span>

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Filling out the MPZ application

Appendix of the inventory to the EP declaration of the 3rd group is filled out by FPOs that carry out activities related to the use of material and production stocks (IT).

In the MPZ application, the following data is displayed:

• Initial balance of MPZ at the beginning of the reporting year;
• Purchase of medical facilities during the reporting year;
• MPZ expenses during the reporting year;
• Final balance of MPZ at the end of the reporting year.

Filling out the EUV application

The EUS supplement to the EP declaration of group 3 is filled out by FOPs who are insured persons in the system of mandatory state social insurance.

The following data is displayed in the EUS application:

• Basis of calculation of EUS;
• Amount of accrued EUV;
• Amount of paid EUV.

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Declaration submission deadlines

The declaration of the EP 3 group for 2023 is submitted to the tax authority by February 9, 2024.

The accountant can help the FOP of the 3rd group in the following matters related to the submission of the annual declaration:

• Consultation on income limits, income accounting, transitional moments.
• Assistance in filling out the EP declaration of the 3rd group, including the MPZ application and the EUV application.
• Conducting a chamber check of the EP declaration of the 3rd group.

The accountant can also help the FOP 3 group in matters related to taxation in general. For example, an accountant can help FOP 3 groups:

• Optimize the tax burden.
• Respond to the requirements of the tax authority.
• Protect your rights in case of tax disputes.

If the FOP of the 3rd group does not have experience in filing tax returns, he can seek help from an experienced accountant. The accountant will help the FOP of the 3rd group to correctly fill out the declaration of the EP of the 3rd group and avoid fines from the tax authority.