What tax reports do private entrepreneurs have to submit and how often?

Individual entrepreneurs (IEs) in Ukraine are required to file tax returns depending on the taxation system they choose and the single tax payer group.

1. Sole proprietorships on the simplified taxation system:

• Groups 1 and 2:
• Tax return of a single tax payer: Submitted once a year by March 1 of the year following the reporting year.
• Single social contribution (SSC): Reported once a year along with the tax return.
• Group 3:
• Tax return of a single tax payer: Submitted quarterly within 40 calendar days after the end of the reporting quarter.
• Single social contribution (SSC): Reported once a year along with the tax return for the fourth quarter.
• Group 4:
• Tax return of a single tax payer: Submitted once a year by February 20 of the current year.
• Calculation of the share of agricultural production: Submitted together with the tax return by February 20.
• Information on the availability of land plots: Submitted with the tax return by February 20.

2. Individual entrepreneurs on the general taxation system:

• Declaration of property status and income: Submitted once a year by May 1 of the year following the reporting year.
• Single social contribution (SSC): Reporting is submitted once a year together with the declaration of property status and income.

3. Individual entrepreneurs with employees:

• Combined reporting on personal income tax, military duty, and unified social contribution: Submitted quarterly within 40 calendar days after the end of the reporting quarter.

Please note: Taxpayers who were unable to submit tax returns in a timely manner due to military operations are exempt from liability for late submission. They are obliged to submit reports within six months after the end of martial law.