Additional expenses (if necessary):
|egistration of SPD as a single tax payer of the 1st, 2nd, or 3rd group.||400|
|Registration of the single tax payer's income registration book with the tax inspectorate||200|
|Entry in the Register of more than 10 items of „КВЕД“ -2012, for every 10 full (incomplete) items more than 10||200|
|Receiving a certificate of VAT payer||600|
|Notarization of power of attorney 400||400|
|Registration of cash register (new)||900|
|Registration of cash register (old)||1300|
|Obtaining an alcohol license for retail sale||1200|
|Simultaneous receipt of VAT and single tax||1300|
Liability:The entrepreneur is liable for debts with all his property. This responsibility applies to debts to customers of the entrepreneur and to the payment of taxes and a single social contribution.
Taxation:The best scheme for the entrepreneur's work is a single tax. You can read more details by clicking on the link.
Entrepreneurs, as payers of single tax, are divided into 4 groups.
Single tax rates in 2020 for groups
Which single tax group should I choose?If you plan to work only with the individuals, it is better to choose the 1st or 2nd group of single tax million UAH. Group 2 is suitable for everyone whose revenue does not exceed 5 million UAH, but you can not provide services to legal entities
The 3rd group of single tax payers is ideal if you provide services to legal entities and your turnover is not more than 7 million UAH per year. Legal Benefits for the payment of single tax: There are no legal benefits for the payment of single tax, but the enterpreneurs SPD, which are in the 1st and 2nd groups and do not have hired workers may not pay single tax: for the period of annual leave (not more than one calendar month per year) and for the entire period of illness, if the disease lasts thirty days or more,
Do entrepreneurs have to submit reports electronically? No, they are not obliged. The obligation to submit reports in electronic form lies only with enterprises that are medium and large (Article 49.4 of the Tax Code). Accordingly, all claims of tax authorities on necessity to submit reports in electronic form are illegal and can be ignored.
Cash withdrawal: SPD - single tax payers are actively used in tax optimization schemes. When cashing money that comes to the entrepreneur's account, you should consider the following:
Non-cash transfers should be made only to the account opened for business activities, namely account 2600. Accounts that start with 2620, 2605 and others are not recommended for this purpose.
After receipt of money in account 2600, the money can be withdrawn through the cash desk of the bank, using a cheque book, or transferred to an account (including card account), which is opened to an individual, with the purpose of payment "Income from business activities for (specify period) 2021".
There are schemes that can reduce the cost of cash withdrawals to almost zero. Our lawyers are happy to share this information with our clients.
Entrepreneur and VAT. Can an SPD FOP entrepreneur be a single tax and VAT payer
Yes, he can. Entrepreneurs who belong to any of the single tax groups can be VAT payers. To do this, a certificate of a VAT payer must be obtained from the tax office. It is advisable to register as a VAT payer only for entrepreneurs providing services or supplying goods to enterprises (LLC, JSC “ООО, АО“) that are VAT payers.
Samples of documents required for SPD registration
Entrepreneur registration services (SPD, FOP) are performed on the basis of a public offer.
SPD, FOP state registration application form
A sample power of attorney for the registration of an SPD FOP, Entrepreneur, Federal Registration Service, Tax Inspectorate, upon receipt of a certificate of payment of single tax.
Author: Trial lawyer - Igor Balaban