New rules for maintaining records of sole proprietors: what has changed since January 1, 2021
It's important to pay taxes on time. This will ensure a positive relationship between the entrepreneur and the tax authorities.
Thanks to process automation, everything has truly become simpler. There's no need to go anywhere: reports can be submitted conveniently—online, at any time of day.
Let us remind you that all groups of sole proprietors must contributeUnified Social Contributionfor the fourth quarter of last year up to January 19, 2021.
The single tax for January is forsecond FLP groups until January 20.
Forthirdfor the fourth quarter of 2020 - until February 20. AfirstThe sole proprietorship group is exempt from paying the single tax until May inclusive, and the next one until June 18, 2021 for June.
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It is better to take a list of new accounts from the State Fiscal Service website.
The taxpayer's account doesn't always provide accurate data. If you encounter this situation, go to the "Listing from the Tax Service" menu in the private section of your online account and send a letter or request to the service. The letter preparation form requires you to fill in or select from the following information: the region in which the tax office is located and the destination of the letter, as well as the document type, subject, content, and the scanned copy that must be uploaded. The text must be in PDF format with a size limit of no more than 2 MB.
This year, the account has not yet been updated, so here is a tip with the details for paying taxes on new accounts in 2021 for sole proprietors.
Payment detailsUnified Social Contributionin 2021:
https://tax.gov.ua/dovidniki--reestri--perelik/reestri/446361.html
Payment detailsSingle taxin 2021:
FOR sole proprietors who pay VAT - the SEA VAT and SEA TS accounts have not changed.
Cancellation of the mandatory book of records of income of sole proprietors
As of January 1, 2021, sole proprietors are no longer required to maintain a mandatory income record book, as was the case previously.
However, despite the cancellation, paragraph 7 of Procedure No. 579 requires the payer to keep his accounting book for 3 years from the end of the reporting period, information about which is contained in the last entry.
I wish you a good mood and joy from your professional activities!
