Unified tax for enterprises (LLC, companies) in 2024.

Legal entities (enterprises, LLCs, companies) - payers of the unified tax belong to the 3rd group:

Cannot be single tax payers:

1) legal entities (LLCs, enterprises) that carry out:

- activities in the organization, conduct of gambling games;

- exchange of foreign currency;

- production, export, import, sale of excisable goods (except retail sale of fuels and lubricants in containers up to 20 liters);

- extraction, production, sale of precious metals and precious stones, including organogenic formation, except for the production, supply, sale (sale) of jewelry, household items made of precious and semi-precious metals;

- extraction, sale of minerals, except for minerals of local importance;

- activities in the sphere of financial intermediation, except for activities in the sphere of insurance, which are carried out by insurance agents, defined by the Law of Ukraine "On Insurance" (N 85/96-VR of 07.03.96), surveyors, emergency commissioners and adjasters;

- activities on management of enterprises;

- activity on provision of mail (except courier activity) and communication services (except for activities that are not subject to licensing);

- activity on sale of art objects and antiques, activity on organization of trades (auctions) of art objects, collectibles or antiques;

- activity of organizing and conducting touring events;

2) insurance (reinsurance) brokers, banks, credit unions, pawnshops, leasing companies, trust companies, insurance companies, accumulative pension provision institutions, investment funds and companies, other financial institutions, securities registrars;

3) legal entities (LLCs, enterprises) in the authorized capital of the aggregate parts, which belongs to other organizations, which, in turn, are not single tax payers, equal to or greater than 25% (this norm also applies to the founders of non-resident legal entities);

4) representative offices, branches, offices of a non-single tax payer;

5) legal entities that on the day of filing an application for registration as a single tax payer have a tax debt, except for bad tax debt, which resulted from force majeure (force majeure).

The procedure for determining the income of legal entities (LLCs, enterprises) which are subject to the single tax:

Income includes:

- any income, including income from the activities of branches, representative offices, and other subdivisions of such legal entity, received during the tax (reporting) period in monetary form (cash and/or non-cash);

- in case of sale of fixed assets, income is determined as the difference between the book value and the sale value;

- the value of goods (works, services) received free of charge during the reporting period;

- the amount of accounts payable for which the limitation period has passed;

- the amount of received remuneration (income) of an attorney (agent) in case of rendering services or performing work under assignment, transportation forwarding or agency contracts;

Income does not include:

- amounts of value added tax;

- funds received for internal settlements between structural subdivisions;

- amounts received as refundable financial aid and returned within 12 months from the date of receipt of such aid;

- money that is returned to the unified taxpayer or returned by the unified taxpayer himself, if such return is due to the return of goods, termination of the contract or a letter of refund;

- cash and property that was contributed to the authorized capital of the taxpayer;

- dividends received by the taxpayer from other taxpayers;

Accounting and reporting procedures:

Legal entities - single tax payers use a simplified accounting system.

Types of taxes that are not payable by single tax payers:

a) profit tax;
b) value added tax on the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, except for VAT payers;
c) land tax, except for land tax for land plots that are not used for economic activities;
d) fee for certain types of entrepreneurial activities;
e) levy for the development of viticulture, horticulture and hop growing.

Deadlines for submission of reports by legal entities:

for the first quarter - by May 09

for II quarter - by August 9

for the IIІІІІ quarter - by November 9

for the IV quarter - by February 9

Deadlines for payment of taxes by legal entities:

for the first quarter - by May 19

for II quarter - by August 19

for ІІІІІІ quarter - by November 19

for the IV quarter - by February 19

Procedure for selection and transition to the single tax.

If a registered enterprise or a newly registered LLC, the application on the choice of a single tax should be submitted within 10 days from the moment of state registration. You should pay special attention to this: if you do not manage to submit an application within 10 days from the moment of registration, then you will be able to switch to a single tax only from the next quarter. 

Existing enterprises for the transition to a single tax must apply for a single tax 15 days before the beginning of the next quarter. A single tax certificate will then be issued, which will be valid from the first day of the beginning of the quarter.

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