What to do if a sole proprietor has changed his/her registration

Entrepreneurs, like many other people, can move or change their homes, but unlike others, sole proprietors need to make changes to their registration documents in addition to changes to their passports. Read this article to learn how to do this, where to pay taxes and submit reports.

Amendments to the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations

Once you have your passport stamped with a new residence permit (or your ID card changed), you can start making changes to your entrepreneurial documents. You cannot make changes in advance.

The first step is to make changes to the Unified State Register. To do this, you need to contact a state registrar, an administrative services center, or a notary. Currently, you can change your place of registration only offline, but keep an eye out for changes, as Diia may soon implement this feature.

Starting from November 2019, any registrar within Ukraine (without reference to the place of residence) can submit documents for making changes.

To make changes, you need to submit the following documents:

• application (Form 1);
• entrepreneur's passport (if the documents are submitted personally by the entrepreneur);
• a receipt of payment of the administrative fee (in 2020 - UAH 210);
• a notarized copy of the power of attorney (if the documents are submitted by a non-entrepreneur);
• passport of the authorized representative (if the documents are submitted by a non-entrepreneur).

Within 24 hours, the registrar will make changes to the Unified Register after submitting the documents. If you need to make changes urgently, you can speed up the procedure for an additional fee:

• making changes within 6 hours - double the rate of the administrative fee (in 2020 - UAH 420);
• making changes within 2 hours - five times the amount of the administrative fee (in 2020 - UAH 1050).

After the registrar makes changes to your data, the next day they will transfer the information to the tax office. And the process of moving the sole proprietorship from the old tax office to the new one will begin.

Where to pay taxes and submit reports?

After changing the place of registration, the entrepreneur pays taxes and fees to the old tax office until the end of the current fiscal year.

If a sole proprietor changes his or her residence permit and, as a result, his or her place of registration changes, for example, the city district changes or the entrepreneur moves to another city altogether, he or she

• Pays taxes and fees and submits reports to the old tax office by the end of the year.
• You need to pay the unified social contribution for yourself and your employees to the new tax office and submit a report to the new tax office. Please note! The payment of the unified social contribution and submission of a report to the new tax office starts from the month in which the changes occurred, not from the next month.
• Until the end of the year, the single tax must be paid to the old tax office and the declaration must be submitted to the old tax office. From the new year on, you will have to pay the single tax and file a declaration to the new tax office, i.e., the payment of the single tax for the 4th quarter will be to the new tax office, as well as the filing of the declaration.

What to do with the Income Ledger?

The tax authorities insist that starting from the new budget year, entrepreneurs need to register a new income (profit and loss) ledger with the new tax office, while the old ledger should be filled in by the end of the current year.

You need to register a new book before you receive income at the new place of registration.

Amendments to the Register of Single Tax Payers

After the changes are made to the Unified State Register, the information will be transferred to the tax office, but no changes will be made to the Register of Single Tax Payers based on this information. In fact, after receiving information from the state registrar about the change of residence, the tax authorities will transfer your case to another tax office and will do nothing else.

To make changes, you need to submit an Application for the application of the simplified taxation system and put an "X" in the "Making changes" column. Next, in clause 5.4, select the appropriate items for which changes are made. Also, in paragraphs 4 and 6, you need to write down the new registration address.

You need to submit an application for changes:

• for sole proprietors of groups 1-2 - until the 20th day of the month following the month in which the changes occurred;
• for group 3 individual entrepreneurs - together with a quarterly declaration.

Amendments to the VAT certificate

VAT payers must make changes to their VAT certificate by submitting a 1-VAT application. It must be submitted within 10 business days after the changes are made to the Unified State Register.

Do I need to re-register my cash register and cash register?

Although the cash register is registered at the entrepreneur's place of residence, in case of a change of residence (registration), the cash register does not need to be re-registered.

If your territorial tax office changes as a result of a change of residence, the old tax office will re-register the cash register independently within 2 business days.

You also don't need to re-register the KORO, this process is automatic.

Change of licenses

Depending on the type of license, there are certain deadlines for making changes. In any case, if you have a license, you must notify the licensing authorities of your change of residence by means of a corresponding application.