How to Become a Single Taxpayer in 2026 – Deadlines and Registration Procedure
According to Article 299 of the Tax Code of Ukraine, the registration of a business entity as a single taxpayer is carried out by entering the corresponding record into the register of single taxpayers, explained the State Tax Service.
The register is maintained by the central executive authority responsible for implementing state tax policy. It contains information about all persons registered as single taxpayers.
If there are no grounds for refusal provided by the Tax Code, the controlling authority is obliged to register the business entity as a single taxpayer within two working days from the date of receipt of the application for transition to the simplified taxation system.
In cases defined by subparagraphs 298.1.2 of paragraph 298.1 and 298.8.5 of paragraph 298.8 of the Tax Code, registration is also carried out within two working days from the day of receipt of the application or relevant information in the manner established by the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations."
The State Tax Service also reminded from which moment newly established entrepreneurs are considered single taxpayers:
- individual entrepreneurs who chose the first or second group and submitted an application before the end of the month in which state registration took place are considered single taxpayers from the first day of the following month;
- newly established business entities that submitted an application to choose the third group without VAT payment within ten days from the date of state registration acquire the status of a single taxpayer from the date of state registration;
- individual entrepreneurs who submitted an application to choose the fourth group before the end of the month of state registration are also considered single taxpayers from the date of state registration.
An application can be submitted by one of the methods provided for in subparagraph 298.1.1 of paragraph 298.1 of Article 298 of the Tax Code of Ukraine.
In case of refusal to register, the controlling authority is obliged to provide the business entity with a written motivated refusal within two working days from the date of application submission. Such a decision can be appealed in the manner prescribed by law.
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