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Tax obligations for individual entrepreneurs (IEs) often raise questions. It is important not only to keep proper records and submit reports in a timely manner, but also to understand the sources from which taxes can be paid, how to refund erroneously paid funds, and what penalties are expected for failure to meet deadlines. This article will help you understand the important aspects of tax obligations for sole proprietorships to avoid unpleasant consequences.

We have described in detail how to open a sole proprietorship in Ukraine in this article.

From which account can a sole proprietorship pay taxes - a business account or a personal account?

Sole proprietors can pay taxes from both a business account and personal funds. This means that you can pay off your tax liabilities either with business income or with your own savings, depending on what is more convenient for you at the time.

How do I get a refund of mistakenly and/or overpaid taxes?

If you have mistakenly paid more money to the account of the State Tax Service (STS), you can get a refund. For this purpose, a convenient online service “E-refund” has been created, which allows you to apply for a refund through your electronic cabinet. Here is a brief instruction:

1. Go to the Electronic cabinet. In the section “Applications, requests for information” or “Entering reports”, select the form “Application for refund of erroneously and/or overpaid amounts of monetary obligations and penalties” (form identifier for individuals - F1302002).

2. Fill in the required details. After completing the form, save it, sign it and send it to the territorial office of the State Tax Service.

3. Attach the payment document. If necessary, attach a copy of the payment document on the basis of which the erroneous payment was made. To do this, select the “Attachment” option in the “Attachments” tab and fill in the required fields of the form.

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What should I do if I have not submitted my half-yearly tax return by August 9?

If you, as a Group 3 sole proprietor, have missed the deadline for filing your half-yearly return, do not delay filing your reports. Submit the declaration immediately, even if the deadline has already passed. However, remember that the tax authorities may impose penalties for late filing, so it is important to check the “Status of settlements with the budget” every month.

How many times can I resubmit the same report electronically if I correct the figures?

If you have sent several copies of the same tax document (in case of correction, non-receipt of the first receipt, etc.), the electronic document received by the controlling authority last will be considered the original (provided that it was accepted into the controlling authority's database and the taxpayer received a second receipt). In other words, there are no restrictions on sending several reporting documents in electronic form within one day.

In addition, the taxpayer has the right to resubmit tax returns, calculations and reports in case of correction of errors before the deadline for submission, indicating the type of document as “new reporting”.

What are the penalties for late payment of taxes?

Late payment of taxes may result in significant financial penalties. Thus, for failure to pay the single tax:

1. For sole proprietors of groups 1 and 2, the fine is 50% of the single tax rate, which in 2024 is equal to UAH 151.40 for group 1 and UAH 710 for group 2.

Moreover, you will have to pay even if the underpayment was a few kopecks or the payment was delayed for 1 day. Please note that a penalty is automatically accrued on the amount of the debt, which will be paid at the next tax payment. Accordingly, the amount of the unified social tax credited in the next payments will again be incomplete, which will lead to a repeat of the situation with the debt and the accrual of penalties. Therefore, it is worth monitoring the presence of unpaid debts and penalties in the Taxpayer's Electronic Account.

2. For sole proprietors of group 3, the penalty is 5% of the unpaid amount for a delay of up to 30 days and 10% for a delay of more than 30 days.

Correct fulfillment of tax obligations is the key to successful business activity. Understanding the procedures for paying, refunding, and avoiding penalties will help you prevent financial losses and focus on growing your business.

If you have any difficulties with tax issues or need help with other legal issues related to starting and running a business in Ukraine, please contact Visit Ukraine's lawyers. Our specialists provide advice and full legal support for Ukrainians and foreigners, helping to resolve all issues as efficiently and quickly as possible. Your tax and legal issues are in good hands!

We remind you! Currently, individual entrepreneurs can easily pay their taxes through the Diia app with just a few clicks. Read more about which groups of sole proprietors are eligible for this method, what is required and how to do it in our previous article.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

Ihor Usyk is the Head of Legal Department at Visit Ukraine

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