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Қаржы министрлігі бірыңғай салық төлеушілердің декларация нысандарын жаңартты

27.01.2023 17:31
Владимир Вытыщенко
Владимир Вытыщенко

Torgsoft компаниясының сауда автоматизациясы бойынша маманы

Нові форми подання декларацій
The Ministry of Finance has published updated forms for single taxpayer declarations. The new forms were approved by Order No. 394 dated 24.11.22 and came into force on December 30, 2022.
The new declaration forms apply to:
  • Sole proprietorships of groups 1, 2 and 3 (5% or 3%),
  • Group 3 legal entities (5% or 3%),
  • Group 4 farmers (individual entrepreneurs, legal entities).
The new reporting forms are based on clause 46.6. of the Tax Code of Ukraine and come into force for reporting for the tax period following the tax period in which they were published. Therefore, since the entry into force took place in December 2022, the declarations in the new forms must be submitted:
for sole proprietors and legal entities of Group III for periods starting from the first quarter of 2023,
for sole proprietors of Group I and Group II and taxpayers of Group IV, the first reporting period will be in 2023. 
According to the tax authority's explanations, the new form is to be used for reporting for 2022:
- not all taxpayers, but only those with a minimum tax burden,
- all taxpayers.

New forms

On January 27, 2023, the new forms have already appeared in the tax office for reporting for 2022:
  • Group 1 and 2 form F0103406,
  • Group 3 (5% or 3%) form F0103308,
  • Group 4 form F0103805
  • Old forms F0103405, F0103307 are no longer available for reporting.

How to report?

If you have already filed a tax return using the old forms and it has been accepted, you do not need to change the form, according to the law, clause 46.6 of the Tax Code. 
If you did not have time to file a 2022 tax return, submit it using the new forms available at the tax office.
However, there is currently no official information from the State Tax Service of Ukraine, and the system with the new forms still generates an error. Therefore, do not rush to submit reports, wait for the tax office's response.

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