How to Obtain Confirmation of Registration as a Single Social Contribution Payer: STS Response
The Main Department of the State Tax Service (STS) in Kyiv region reminded that the document confirming registration as a single social contribution payer depends on the category of the payer.
For legal entities, their separate subdivisions, individual entrepreneurs, and other subjects covered by the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations," confirmation of registration is information (an extract) from the Unified State Register (USR). After state registration, information about the registration is automatically transmitted to the USR through information interaction between state registers.
An extract or other information from the USR can be obtained in accordance with the Procedure for Providing Information from the Unified State Register, approved by the order of the Ministry of Justice of Ukraine dated 05.05.2023 No. 1692/5.
For payers not covered by the mentioned Law, including diplomatic missions and consular offices of foreign states, representative offices of foreign enterprises, persons engaged in independent professional activities, as well as members of farming households, confirmation of registration is a notification in the form No. 2-ESV. The controlling authority sends or delivers it free of charge on the next working day after the payer is registered.
Additionally, all single contribution payers can obtain documentary confirmation of the information contained in the insurers' register without visiting the tax office.
To do this, in the private section of the Electronic Cabinet, it is necessary to:
- in the menu "Applications, requests for information," create and send a request using form 1-ZRS;
- after processing the request, receive an extract from the insurers' register or a certificate in form 1-DRS in the "Report Viewing" menu. This option allows quick receipt of the necessary documents electronically without personal contact with the controlling authority.
The legal basis for registering single contribution payers is defined by Article 5 of the Law of Ukraine dated July 8, 2010 No. 2464-VI "On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance," and the procedure for providing information from the insurers' register is established by the order of the Ministry of Finance of Ukraine dated 21.07.2017 No. 651 and the resolution of the Pension Fund of Ukraine Board dated 21.07.2017 No. 16-1.
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