New Sole Proprietors Can Immediately Obtain the "Single Taxpayer" Status: How It Works
The tax service explains that the State Tax Service registers a single tax payer by entering a record into a special register. It is maintained by the central executive authority responsible for implementing tax policy.
The tax authority is obliged to register a business entity as a single tax payer within two working days after receiving the application, provided there are no grounds for refusal as defined by the Tax Code of Ukraine.
In certain cases, particularly for newly established individual entrepreneurs, special deadlines for acquiring the single tax payer status are provided. Thus, Sole Proprietors who submit an application by the end of the month of state registration and choose the first or second group are recognized as single tax payers from the first day of the following month.
Newly established business entities that submit an application for the third group (without VAT) within 10 days after registration acquire the single tax payer status from the day of state registration.
Similarly, Sole Proprietors who choose the fourth group and submit an application by the end of the month of state registration are also considered single tax payers from the day of registration.
The application can be submitted by one of the methods defined by the Tax Code.
In case of refusal, the controlling authority is obliged to provide a reasoned written decision within two working days, which can be appealed in the prescribed manner.
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