Individual's taxation

Individual's taxation Individual's taxation

Individual's tax declaration should be submitted by tax payer at its' tax payer address by one of thefollowing options (by choice):

  • personally or by authorized person (representative);
  • by sending via mail with notice of delivery and list of enclosure attachment (declaration should be sent 5 days before the termination of the declaration submission deadline);
  • by means of electronic communication in electronic form according to the demands of electronic documents circulation and electronic signature legislation (declaration should be sent not later than last hour of the day on which declaration submission deadline terminates).

Declaration submission time limits:

  • for individuals - entrepreneurs (except individuals with simplified taxation system) - within 40 calendar days occurring upon last calendar day of the reporting taxation quarter (year);
  • for individuals, terminating its entrepreneur's activity at its own decision - within 30 calendar days since the day of activity termination state registration;
  • for individuals, obliged to submit declaration according to the Tax Code of Ukraine (TCU) and for individuals, providing independent professional activity - before the May, 1st in the year following the reporting;
  • In case when last day of declaration submission time limit is day off or holiday, last day should be the last operation (bank) day after day off or holiday;
  • for individuals who has right for tax discount - last calendar day of the year, following the reporting year;
  • for individuals, immigrating abroad on permanent residency basis - not later than 60 days, commencing immigration.

Property status and income declaration is submitted in form (see enclosure below), approved by Ministry of Finance of Ukraine order dated as of 25.04.2019  №177.

Declaration submission obligation arise with receiving of:

  • income not from tax agent (not self-employed persons) - income from movable and immobile property leasing to the other individuals; in some cases of property inheritance, etc
  • income from tax agents, which wasn't actually imposed - in cases, stipulated by the legislation;
  • investment income;
  • other income, stipulated by TCU.

Individuals are not obliged to submit declaration

  • income from tax agents which is not included into general month (year) taxing income;
  • income solely from tax agents regardless of type and amount of the calculated income;
  • from operations of sale (exchange), gift of the property if tax was paid while notary certification of the agreement;
  • on some kinds of inheritance, stipulated by TCU.

excel Form of tax declaration (in Ukrainian language)

 

Receiving of the tax payer registration number by foreign citizens.

In order to receive tax payer registration number in Ukraine foreign citizen may apply personally or via its representative to the bodies of State Fiscal Service of Ukraine.

Foreign citizen should submit:

1) Person confirmation document, in which necessary data for the registration are included as follows: name, surname, patronymic name (if available), date and place of birth, location address, citizenship (document will be return upon examination);

2) certified translation of the document, mentioned above (will be returned upon submission) – except persons, who have Ukrainian permanent or temporary residence permit;

3) copy of the translation mentioned above (should be leave in tax authority files);

4) registration card of the physical entity – tax payer in 1ДР form, which is application for the registration at the same time.

In case of the application submitting via representative power of attorney and person confirmation document also should be submitted. If representative is foreigner translation of the mentioned documents should also be submitted (should be leave in tax authority files).

Fiscal body should register physical entity in State registrar within 3 business days from receipt of the registration card and necessary documents. Upon termination of this period foreign citizen may receive tax payer card, in which tax payer registration number is indicated.

word Form of the registration card 1DR (in Ukrainian language).



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