STS Electronic Cabinet and "Moya Podatkova": Capabilities for Sole Proprietors and Businesses

STS Electronic Cabinet and «My Tax»: opportunities for Sole Proprietorships and businesses, reporting, taxes, PECR and correspondence with the tax authorities

The STS Electronic Cabinet — is the main government online service for remote interaction between taxpayers and the tax authorities. Through it, Sole Proprietorships and legal entities can check their registration and accounting data, monitor settlements with the budget, submit tax reports and applications, receive receipts and documents from the STS, work with VAT, excise duties and PECR, as well as conduct official correspondence. The «My Tax» mobile application complements the Electronic Cabinet and is particularly useful for individuals and Sole Proprietorships: it allows submitting single tax declarations for groups 1–3, certain applications and declarations, checking tax assessments and debt, paying taxes and corresponding with the STS.

Entrepreneurs should not regard these services only as reference tools. If a taxpayer has submitted an application to receive documents through the Electronic Cabinet, properly executed documents sent there by the STS have legal significance, and the date of their delivery is determined in accordance with the Tax Code. Therefore, monitoring incoming documents, receipts and the status of settlements with the budget should be included in the business’s regular internal procedures.

What is the STS Electronic Cabinet

The Tax Code defines the Electronic Cabinet as a set of information and communication systems of the STS designed for interaction between taxpayers and state and regulatory authorities when exercising their rights and obligations. The portal operates via the Internet and does not require installation of separate software on a computer.

Official login: STS Electronic Cabinet.

Under Article 42-1 of the Tax Code, the Electronic Cabinet must operate around the clock, except during maintenance. Maintenance may not be carried out on a day when the deadline for submitting tax declarations falls, and on other calendar days — from 08:00 to 20:00.

Public and private sections of the Electronic Cabinet

The service consists of public and private sections.

As a general rule, services in the public section do not require identification. At the same time, the current STS help section contains a separate warning: access to information from a number of state registers is currently restricted and is provided after electronic identification using a QES.

How to log in to the private section of the Electronic Cabinet

The STS provides several methods of electronic identification:

• a QES from any qualified provider of electronic trust services — a file-based or hardware key;

• a «cloud» QES;

• the integrated id.gov.ua system, including BankID and MobileID;

• Diia.Signature.

For a legal entity, access to company data is available, among others, to managers, persons authorised to sign according to the Unified State Register, the chief accountant according to STS data, and persons who have been duly delegated the right to sign specified documents. An electronic seal key cannot be used instead of the QES of an official to access the private section.

For a Sole Proprietorship, access is provided using the entrepreneur’s own identification data.

What information about a Sole Proprietorship or company can be checked

Depending on the taxpayer type, the «Taxpayer Registration Data» and «Taxpayer Profile» sections provide access to:

• registration and accounting data;

• taxable objects;

• registered types of activity;

• bank accounts in IBAN format;

• information about founders;

• VAT taxpayer status;

• information about the simplified taxation system;

• information on the Unified Social Contribution;

• information about available licences.

This makes it possible to identify discrepancies in time between the company’s actual data and the information used by the STS. At the same time, the Electronic Cabinet does not replace state registration of changes: if certain information must first be changed in the Unified State Register or submitted using a special form, the relevant statutory procedure must be followed.

Submitting tax reports through the Electronic Cabinet

In the «Reporting Input» section, users can create, check, sign with a QES and submit the main forms of tax and other supported electronic reporting.

For a form that requires attachments, they can be selected when creating the main document. In the editor, the main document and attachments are displayed as a linked set.

The editor allows users to:

• automatically recalculate formula-based indicators;

• validate the document;

• view critical and non-critical errors;

• import and export XML;

• generate PDF files;

• apply an electronic signature;

• send the document to the regulatory authority.

After submission, the processing result is received in the form of receipts. They must be checked: simply clicking the «Submit» button is not sufficient reason to consider that the document has successfully passed all processing stages.

Which reports are automatically completed by the STS

Automatic completion using STS data is not a universal feature for all declarations.

In the current Electronic Cabinet instructions, the «Complete based on STS data» function is explicitly specified for:

• forms J02001XX — VAT declarations;

• forms F01002XX — declarations of assets and income.

For other forms, indicators from a previously submitted report may be transferred if this option is provided for the relevant form.

Therefore, the data in the declaration must still be checked by the taxpayer or responsible person. Automatic completion does not transfer responsibility for the accuracy of tax reporting to the STS.

Applications, requests and certificates through the Electronic Cabinet

A separate «Applications, requests for obtaining information» section is used for service documents. Through the STS electronic services, depending on the taxpayer’s status and the specific form, users can submit requests and applications regarding registration data, VAT, single tax, taxable objects, obtaining certain certificates and other matters.

For an entrepreneur, this means that before visiting a tax office, it is advisable to first check whether the required electronic form is available in the «Reporting Input» or «Applications, requests for obtaining information» sections.

Status of settlements with the budget and tax payments

The «Status of settlements with the budget» section displays data from the taxpayer’s integrated cards for taxes, fees and other payments. Here users can check assessments, payments, overpayments or debt and obtain current details of budget accounts.

The Electronic Cabinet also provides an option to proceed to payment through the offered payment service providers or use the QR code of the National Bank of Ukraine.

To monitor a payment, after making it, users should check not only the bank receipt but also the subsequent reflection of funds in the «Status of settlements with the budget». This helps identify in time a payment that was not credited to the expected budget account.

VAT: tax invoices, URTI and monitoring

For VAT taxpayers, the Electronic Cabinet provides a separate set of services:

• the VAT Electronic Administration System;

• creation and submission of tax invoices and adjustment calculations;

• exchange of adjustment calculations with counterparties;

• viewing data from the Unified Register of Tax Invoices;

• monitoring tax invoices/adjustment calculations;

• viewing D and P indicators and positive tax history indicators.

Therefore, for a VAT taxpayer, the Electronic Cabinet is not only a way to submit a declaration but also a tool for daily monitoring of the registration of tax invoices/adjustment calculations and monitoring system indicators.

Excise duties and excisable goods

For taxpayers whose activities involve excisable goods, the private section provides services of the electronic administration system for the sale of fuel and ethyl alcohol, creation and submission of excise invoices and adjustment calculations, as well as viewing the Unified Register of Excise Invoices.

The public electronic services also provide an excise stamp search.

ECR and PECR in the Electronic Cabinet

The Electronic Cabinet does not itself create an obligation to use an ECR or PECR: this obligation is determined by Law of Ukraine No. 265/95-VR and other applicable rules depending on the type of activity, payment method and status of the business entity.

However, registration and administration of PECR are carried out through the STS electronic services.

To register a PECR, it is necessary, among other things, to:

1. ensure that the relevant business unit is registered with the STS; form No. 20-OPP is used to notify the authority about a taxable object;

2. submit an application using form No. 1-PECR. The current electronic identifier of this form is — J/F1316605;

3. properly notify the STS of the electronic signatures of persons authorised to work with the PECR; the STS uses notification J/F1391802.

The STS explicitly states that application No. 1-PECR is submitted electronically at the taxpayer’s principal place of registration. If there are no grounds for refusal, the PECR is registered and assigned a fiscal number, and information about the result is provided in a receipt.

The Electronic Cabinet itself also allows users to view registered PECRs and ECR data.

Electronic correspondence with the STS: when a document is considered delivered

This is one of the most important sections for businesses.

Taxpayers who submit reports electronically and/or have passed electronic identification may correspond with regulatory authorities electronically. However, the special procedure for the STS to send official documents through the Electronic Cabinet applies to taxpayers who have submitted an application expressing their wish to receive documents through the Electronic Cabinet.

For this purpose, form J/F1391602 — «Application expressing the wish to receive documents through the Electronic Cabinet» is used. Form J/F1391702 is provided for opting out of this method of correspondence.

After electronic correspondence is selected, the STS sends the document to the Electronic Cabinet and simultaneously sends an information notice to the taxpayer’s email address specifying the type of document and the date and time it was sent. The email notice itself is only informational; the legally significant element is the document in the system and the statutory procedure for its delivery.

A document is considered delivered if it has been duly generated in accordance with legislation on electronic documents and electronic identification and is available to the taxpayer in the Electronic Cabinet.

The date of delivery is the date specified in the automatic delivery receipt. If delivery occurs after 18:00, the next business day is considered the date of delivery. If a document is delivered on a weekend or public holiday, the rules for postponement to a business day apply.

If a taxpayer has not submitted an application expressing the wish to receive documents through the Electronic Cabinet, paragraph 42.5 of the Tax Code provides for correspondence by sending documents to the taxpayer’s location or tax address by registered mail with acknowledgement of receipt or by personal delivery.

Businesses should appoint a responsible person to regularly monitor the «Incoming/outgoing documents» section. Missing an electronic STS letter because an employee did not check the Cabinet or email does not in itself cancel the statutory consequences of proper delivery of the document.

«Correspondence with the STS»: how to send your own letter

The «Correspondence with the STS» section is used to send electronic letters, appeals and documents to the regulatory authority when no separate structured form is provided for a particular issue.

The user selects the regulatory authority, document type and subject, adds a brief description and attaches a document. The current Electronic Cabinet instructions describe this section as an official electronic correspondence channel with the STS.

If a law or subordinate regulation provides a special form or separate submission method for a particular application, that method must be used. A free-form letter does not replace a special application, declaration or notification.

What to do if the Electronic Cabinet is not working correctly

Paragraph 42-1.7 of the Tax Code gives taxpayers the right to report a technical or methodological error in the operation of the Electronic Cabinet. The private section provides a separate «Report an error» function for this purpose.

If a problem occurs while submitting a document, to protect the company’s interests it is advisable to retain receipts, system messages, the time of the submission attempt and other technical evidence and promptly use the provided error reporting mechanism.

What is the «My Tax» mobile application

«My Tax» — is the free official STS mobile application for Android and iOS. It is aimed primarily at individuals, including Sole Proprietorships, and provides smartphone access to the most commonly used tax services.

It is not a full mobile copy of all functions available in the private section of the Electronic Cabinet. For legal entities, VAT, excise administration, specialised reporting and other more complex business processes, it is advisable to use the full Electronic Cabinet or specialised software.

What features are available to Sole Proprietorships in «My Tax»

Single tax declaration

Sole Proprietorships — single tax payers in groups 1–3 can prepare and submit a tax declaration directly from a smartphone. The STS also confirms this option in its latest information materials about the application.

Before signing the declaration, the completed indicators should be checked, and after submission — the result of its acceptance.

Data on the Sole Proprietorship and taxation system

The mobile service provides information on an individual’s registration as an entrepreneur and the selected simplified taxation system. This is convenient for quickly checking the current status.

Form No. 1DR and application No. 5DR

Through the application, an individual can submit:

• a Registration Card of an Individual Taxpayer using form No. 1DR;

• an application to amend the State Register of Individual Taxpayers using form No. 5DR.

Electronic identification is required for these services. The STS confirms the possibility of using a QES, including a «cloud» QES.

Income information

The application allows users to submit a request and obtain information on amounts of income paid and taxes withheld.

This information comes from the State Register of Individual Taxpayers. It may be needed, for example, to verify income information, file a declaration or apply for a tax rebate.

Declaration of assets and income

«My Tax» supports submission of the declaration of assets and income. The STS also lists this service among the current features of the mobile application.

Tax liabilities, debt and payments

The user can check the status of settlements with the budget, information on assessments and tax debt and make payments through available payment services.

After payment, it is advisable to check the settlement status again after the payment has been reflected in the STS information systems.

Notifications and letters from the STS

The application provides access to notifications and documents from the regulatory authority. Through the «Services» section, users can also use the «Send a letter to the STS» function: select the authority and subject, enter a brief description, attach a document and sign the submission.

Fiscal receipt and excise stamp verification

Some «My Tax» services are available without logging in to the personalised section, including fiscal receipt verification and excise stamp search.

This can be useful not only for buyers but also for entrepreneurs who need to quickly verify settlement documents.

Electronic Cabinet or «My Tax»: what should an entrepreneur choose

For a Sole Proprietorship, it is most convenient to use both tools: «My Tax» — for quick checks and typical mobile operations, and the full Electronic Cabinet — for monitoring reporting, documents and specialised tax services.

Internal monitoring of the Electronic Cabinet for entrepreneurs

To avoid missing a tax document or a payment issue, businesses should establish an internal procedure:

• check «Incoming/outgoing documents» and receipts;

• monitor the status of submitted reports after sending;

• check the «Status of settlements with the budget» after paying taxes;

• monitor whether taxable objects, bank accounts, taxation system and licences are up to date;

• VAT taxpayers — regularly check the URTI and monitoring of tax invoices/adjustment calculations;

• retail businesses — monitor ECR/PECR data;

• retain receipts and other confirmations of submission of important documents.

The frequency of such monitoring depends on the scale of operations and the company’s tax status. For businesses with daily settlement operations or a significant document flow, checking only before a reporting deadline is insufficient as an organisational practice.

PECR and tax documents in Torgsoft: fiscalisation of sales and preparation of reporting data

Torgsoft does not replace the STS Electronic Cabinet, but the software can automate some operations that precede or accompany tax document processing. The Torgsoft help section describes built-in software ECR functionality: registration of a business unit, PECR and cashiers from the software, configuration of products and receipts, linking a PECR to a company, work with several cashiers, analytics, receipt reversal, transmission of an electronic receipt and offline mode. The entrepreneur’s or manager’s electronic signature is used for registration operations.

Since the STS changes electronic forms and their identifiers, before registering or modifying a PECR it is important to use the current version of Torgsoft. For example, the current identifier of application No. 1-PECR used by the STS is — J/F1316605. This is particularly important if an entrepreneur uses an older printed instruction or a saved example of the form.

For VAT taxpayers, Torgsoft also includes tax invoice accounting and the ability to export selected tax invoices to XML for further processing, including in M.E.Doc; the help section also describes export in the government format for Art-Zvit. At the same time, creating a document in accounting software should not be equated with its registration in the URTI: registration and monitoring of the result must be performed through the relevant electronic service, while the STS Electronic Cabinet directly supports creation and submission of tax invoices/adjustment calculations and viewing the URTI.

Example from court practice: why it is important to record document submission and deadlines

In its ruling of 10 March 2026 in case No. 320/14284/23, the Supreme Court declared unlawful and cancelled a tax notice-decision, in particular because the regulatory authority adopted it without properly considering the taxpayer’s objections submitted on time and in violation of the taxpayer’s right to participate in their consideration. The Supreme Court recognised the breach of procedure under paragraph 86.7 of the Tax Code as an independent and sufficient ground for cancelling the tax notice-decision.

This case does not concern a malfunction of the Electronic Cabinet itself, but it demonstrates the practical importance of evidence showing when a document was submitted, received and considered. Therefore, receipts from electronic services and confirmations of sending important submissions should be retained together with tax documents.

Official sources

1. Tax Code of Ukraine dated 02.12.2010 No. 2755-VI.
Key provisions: subparagraph 14.1.56-2 of Article 14 — definition of the Electronic Cabinet; Article 42 — correspondence with taxpayers; Article 42-1 — operation of the Electronic Cabinet; Article 49 — tax reporting; paragraph 63.3 of Article 63 — registration of taxable objects.
Tax Code of Ukraine on the website of the Verkhovna Rada of Ukraine

2. Order of the Ministry of Finance of Ukraine dated 14.07.2017 No. 637 «On Approval of the Procedure for Operation of the Electronic Cabinet».
Defines the organisational rules for the operation of the Electronic Cabinet and includes, among other things, application forms concerning electronic correspondence. The document is currently in force.
Procedure for Operation of the Electronic Cabinet — Order No. 637

3. Law of Ukraine dated 22.05.2003 No. 851-IV «On Electronic Documents and Electronic Document Management».
Regulates the legal status of electronic documents, their creation, sending, receipt and storage.
Law No. 851-IV on the website of the Verkhovna Rada of Ukraine

4. Law of Ukraine dated 05.10.2017 No. 2155-VIII «On Electronic Identification and Electronic Trust Services».
Establishes rules for electronic identification, QES and other electronic trust services.
Law No. 2155-VIII on the website of the Verkhovna Rada of Ukraine

5. Law of Ukraine dated 06.07.1995 No. 265/95-VR «On the Use of Registrars of Settlement Transactions in Trade, Public Catering and Services».
Defines the rules for the use of ECR and PECR and the conduct and fiscalisation of settlement transactions.
Law No. 265/95-VR on the website of the Verkhovna Rada of Ukraine

6. Order of the Ministry of Finance of Ukraine dated 23.06.2020 No. 317 — Procedure for registration, maintaining the register and use of software ECRs.
Regulates registration and use of PECRs.
Procedure for registration and use of PECRs on the website of the Verkhovna Rada of Ukraine

7. Official STS help section regarding the Electronic Cabinet.
Contains an up-to-date description of the public and private sections, login methods, reporting, VAT, PECR, correspondence and other services.
STS Electronic Cabinet help

8. Official STS materials regarding the «My Tax» mobile application.
The STS confirms the possibility for Sole Proprietorships to submit single tax declarations for groups 1–3, obtain information, work with payments, correspondence and use other mobile services.
Current features of «My Tax» — STS