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Photo: money (Vitaliy Nosach, RBK-Ukraine)
Private entrepreneurs no longer need to register and maintain a ledger
For individual entrepreneurs, as of January 1, 2021, the obligation to keep a paper book of income accounting is canceled. The registration of the book with the regulatory authorities is also canceled.
This was reported by the press service of the State Tax Service (STS).
As indicated in the message, for individual entrepreneurs of the first and second group and of the third group, who are not taxpayers of VAT, the accounting is arbitrarily provided by the monthly reflection of the income received.
For sole proprietors of the third group, who are VAT payers, the accounting is provided arbitrarily by reflecting the income and expenses received monthly.
At the same time, it was determined that the accounting of income and expenses can be carried out by sole decision of the sole contributors on paper and / or in electronic format in any form.
At the same time, at will, the taxpayers of the first and third groups of the single tax can continue to keep records of income on books according to predetermined forms.
As noted in the State Tax Service, the registration of books with the regulatory authorities was canceled from January 1, 2021.
Recall that the Rada passed a law on the operation of an electronic cabinet and the simplification of the work of individual entrepreneurs. The document, in particular, cancels the mandatory income book for private entrepreneurs.
Please note that the National Bank of Ukraine (NBU) has simplified the conduct of cash transactions in national currency by individuals – entrepreneurs due to the fact that the mandatory maintenance of the income book is canceled from January 1, 2021.
