What has changed in the tax payments of individual-entrepreneur?

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What has changed in the tax payments of individual-entrepreneur?

Reading time: 3 min.

The new quarter brought new changes in tax legislation. In particular, the changes affected the tax payments of individual-entrepreneur. These changes are regulated by Order of the Ministry of Ukraine No. 148 of March 22, 2023. These changes affected exactly such payment details as "Payment purpose".

What exactly has changed?

In the "payment destination" field, you can specify not only mandatory data, such as payment code, payment type, etc. but also data that the payer considers necessary. It can be both the PIP, RNOCPP and the name for which the payment is made, and other arbitrary data.

When did the new rules come into effect?

Although the order of the Ministry of Finance was adopted in April 2023, it is allowed to make payments according to the old model until July 2023. That is, there was a so-called transition period. It was possible to make payments both according to the old rules and according to the new ones.

Some taxpayers are not entirely satisfied with the changes and complain that payments are not timely reflected in the taxpayer's personal accounts.

What to do if the payment is not displayed in the taxpayer's account?

  1. Find the payment receipt. If the payment was made through online banking, it can be done in the payment history or archive.
  2. Write a letter in your personal account through "Correspondence with DPS" with a request to find the payment. Attach a copy of the payment receipt to the letter and sign it with an electronic digital signature.
  3. After the tax office finds the indicated payment, it will automatically be displayed in the taxpayer's account in the "payments" section. That is, there should not be any nuances with timely payments.

The purpose of these changes

The main purpose of these changes, as indicated by tax officials, is to simplify the procedure for filling out this requisite and to reduce the number of completed mandatory payments and ease of payment. It is enough only to specify the code of the type of payment and the rest of the information is filled in at the discretion of the payer, i.e. individual-entrepreneur.

An example of payment in a new way for individual-entrepreneur

101 EUV for the 1st quarter of 2023. That is, it is neither required nor prohibited to indicate any other information. You can also additionally specify the PIP and/or RNOCPP.

Therefore, the indicated changes should simplify tax payments for sole proprietorships. How such innovations show themselves in practice will be discussed at the end of the reporting period. Some individual-entrepreneur are satisfied with the specified changes and do not have any problems with them, others, on the contrary, complain that payments are not displayed in their personal account on time.

So, if you have questions about filling out tax payments for sole proprietorships or any other issues related to tax legislation, do not forget that specialists with knowledge of tax and accounting legislation are always ready to help and provide professional advice on all issues, including regarding recent legislative changes.

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Chief Accountant

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