How to Check Single Tax Payer Status

How to Check Single Tax Payer Status

Confirmation of the single tax payer status is not the absence of a letter from the tax authority, but the presence of a record in the register of single tax payers. It is precisely through the entry of a record into this register that registration takes place, and if necessary, the entrepreneur can obtain an extract from the register free of charge. The State Tax Service daily publishes data from the register for free and open access. (Legislation of Ukraine)

Therefore, after submitting an application for the simplified system, you should not focus solely on whether a letter from the tax office has arrived. If there are no grounds for refusal, the controlling body must register the payer within two working days, and if it refuses, it must also provide a written reasoned refusal within two working days. The most reliable way to check is to find yourself in the register or order an extract. (Legislation of Ukraine)

Where to check if you are a single tax payer

You can check your status through the STS Electronic Cabinet in the section "Registers" → "Register of single tax payers". This service belongs to the public registers of the STS, and access to it is provided through the official web portal and the Electronic Cabinet. (cabinet.tax.gov.ua)

If there is a record in the register, it means that as of the date of the search you have or had the confirmed status of a single tax payer, and the register will show key details: name or full name, tax address, place of business, group, rate, date of choosing or switching to the simplified system, date of registration and, if the status was lost, the date of cancellation. For public access, the STS daily publishes basic data from the register. (Legislation of Ukraine)

If there is no record, it only means that there is no valid record of your single tax payer status in the open register. From this register alone it is impossible to confirm the stay on the general taxation system; it confirms exactly the status of the single tax payer. In practice, the absence of a record most often means that the application has not yet been entered into the register, registration was denied, the status was annulled, or the entrepreneur is not on the simplified system. (Legislation of Ukraine)

Within what timeframe must the STS register or refuse

If there are no grounds for refusal, the STS is obliged to register the business entity as a single tax payer within two working days from the date of receipt of the application. If registration is refused, the controlling body must provide a written reasoned refusal within the same period, which can be appealed. (Legislation of Ukraine)

For newly created entrepreneurs, special rules for the start of the status apply. A sole proprietor who chooses the first or second group is considered a single tax payer from the first day of the month following the month of state registration, provided the application is submitted before the end of the registration month. A newly created business entity that chooses the third group without VAT is considered a single tax payer from the day of state registration, if it submitted an application within 10 calendar days from the date of state registration. (dp.tax.gov.ua)

If the entrepreneur already works on another taxation system and wants to switch to the simplified one, the application must be submitted no later than 15 calendar days before the start of the next quarter, and such a transition is possible once during a calendar year. (zir.tax.gov.ua)

When the register is enough, and when it is better to get an extract

For a quick self-check, the open register is usually sufficient. But if official confirmation is needed for a bank, counterparty, tender, licensing procedure, or internal document archive, it is better to order an extract from the register of single tax payers. The law expressly provides for the right of a registered payer to obtain such an extract free of charge and unconditionally. (Legislation of Ukraine)

The timeframe for providing an extract for a registered payer should not exceed one working day from the date of receipt of the request, and the extract itself is valid until changes are made to the register. The request form and the extract form are approved by Order of the Ministry of Finance No. 308, which is valid as amended on 24.12.2024. (Legislation of Ukraine)

A request can be submitted through the Electronic Cabinet in the "Applications, requests for obtaining information" menu. For sole proprietors, the STS separately specifies the electronic request form F1302101, and for the extract — F1402101. (cabinet.tax.gov.ua)

On what grounds can registration be refused

The list of grounds for refusal is exhaustive. The STS can refuse only if:

This means that if an entrepreneur has chosen a group for which their type of activity is not suitable, has exceeded the permissible criteria for this group, or has submitted an application violating the transition rules, the STS has the right to refuse. Separately, current restrictions of Article 291 of the TCU should be considered. For example, the STS directly clarifies that from 01.01.2026, security activities do not give the right to be a single tax payer. (Legislation of Ukraine)

When the single tax payer status can be annulled

Registration as a single tax payer is indefinite, but it can be annulled by exclusion from the register. This happens, in particular, if the payer themselves submits an application to waive the simplified system, if the sole proprietorship or legal entity is terminated, and also in the cases provided for by clause 298.2.3 of the TCU. In addition, if during an inspection the tax office reveals violations of the simplified system rules, annulment is carried out on the basis of the inspection report, and a return to the simplified system is possible only after the expiration of four consecutive quarters from the moment of the tax authority's decision. (Legislation of Ukraine)

Typical grounds for mandatory transition to another taxation system include:

Therefore, it is worth checking your status in the register not only after submitting the application, but also periodically during your work. This is especially important after changing NACE codes, switching between groups, the appearance of a tax debt, changing the payment method or starting a new type of activity. Changes to the information entered in the register must be made by the STS on the day the corresponding application is submitted. (Legislation of Ukraine)

What exactly the check in the register confirms, and what it does not

A check in the register confirms exactly the status of a single tax payer, their group, rate, registration date, and other register data. But it does not automatically confirm the absence of a tax debt, the correctness of accounting, compliance with cash register rules, the availability of licenses, or the right to work with certain regulated goods or services. (Legislation of Ukraine)

The status of a single tax payer also does not mean automatic exemption from the use of cash registers. In 2026, the STS directly emphasizes that cash registers may not be used, in particular, by sole proprietors — single tax payers of the first group, and for other entrepreneurs the issue depends on the nature of settlement operations and special exceptions provided by law. (dp.tax.gov.ua)

Brief example

Conclusion

To check whether you have been assigned the status of a single tax payer, you must first of all refer to the register of single tax payers in the STS Electronic Cabinet. If there is a record, the status is confirmed; if an official document is needed, order an extract from the register. The absence of a written refusal should not be considered the sole proof of registration, since the decisive factor is exactly the record in the register. (Legislation of Ukraine)

Official sources

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