a) 1st group and 2nd group. Submit an annual report for 2024 by March 2, 2025, inclusive. The declaration is submitted in a new form.

Example of filling out a declaration for the 2nd group.
Example of filling out a declaration for the 1st group.

b) 3rd group. An entrepreneur who is registered as a sole proprietor is obliged to submit a tax declaration of a single tax payer - individual entrepreneur within the deadlines specified above. The declaration is submitted in the form.

Example of filling out a declaration for the 3rd group for 2024.

If a private entrepreneur (sole proprietor, individual entrepreneur) made payments in favor of another individual, including an entrepreneur paying a single tax, or paid wages to employees, then he is obliged to submit Tax calculation of the amount of income accrued (paid) in favor of taxpayers, and the amount of tax withheld from them in the form of 1 DF.
The calculation is submitted once a quarter. Deadlines for submitting reports in the form of 1-DF:

for the IV quarter of 2024 - by February 9, 2025 (inclusive)

for the I quarter of 2025 - by May 9, 2025 (inclusive)
for the II quarter of 2025 - by August 9, 2025 (inclusive)
for the III quarter of 2025 - by November 9, 2025 (inclusive)
for the IV quarter of 2025 - by February 9, 2025 (inclusive)

Quarterly reporting on SSC is not submitted, only annual. The deadline for submitting the SSC report for 2024 is February 9, 2025. (Based on clause 3.2. of the Procedure for forming and submitting a report on SSC)
Entrepreneurs (sole proprietors, individual entrepreneurs) - single tax payers (except for entrepreneurs who are pensioners by age or disabled who receive a pension or social assistance) are obliged to pay SSC and submit a report on the SSC accrued in 2024.
The report on the accrued SSC is submitted to the tax inspectorate by February 9, 2025 inclusive. The Report on the amounts of accrued income of insured persons and the amounts of accrued single contribution Form No. D5 is submitted to the tax office.
Only 1 page of the report and Table No. 1 are submitted.
Sample of filling out a report on SSC of the single social contribution 2025 >>>>

1. Tax declaration of a single tax payer-individual entrepreneur (sole proprietor, individual entrepreneur) Tax declaration of a single tax payer - individual entrepreneur Order of the Ministry of Finance of 19.06.2015 No. 578

2. Sample (example) of filling out a tax declaration of a single tax payer - individual entrepreneur in the 1st group for 2024.

2. Sample (example) of filling out a tax declaration of a single tax payer - individual entrepreneur in the 2nd group for 2024.

3. Sample (example) of filling out a tax declaration of a single tax payer - individual entrepreneur in the 3rd group for 2024.

3. Form of Tax Calculation of the amount of income accrued (paid) in favor of taxpayers, and the amount of tax withheld from them in the form of 1 DF. (Form of Tax Calculation of the amount of income accrued (paid) in favor of taxpayers and the amount of tax withheld from them)

4. Sample (example) of filling out the Tax Calculation of the amount of income accrued (paid) in favor of taxpayers on personal income and the amount of tax withheld from them in the form of 1 DF.

5. Form Reporting on the amounts of accrued income of insured persons and the amounts of accrued single social contribution (Report on the amounts of accrued income of insured persons and the amounts of accrued single contribution Form No. D5 (as amended by the Order of the Ministry of Finance of 11.04.2016 No. 441).

6. Sample of filling out the Form of the SSC Report of the single social contribution Form No. D5.
1 and 2 and 3 groups Sample of the report Form No. D5 >>>>>>>

7. List of tax inspections of Ukraine.

There are no official explanations on this issue, but we recommend acting as follows:
if during the year you were on the general taxation system in at least one of the quarters, then you are obliged to submit a declaration of property status;
if during the year you were on the single tax in the 4th quarter, then submit both a declaration of property status and a single tax declaration.

1. If an entrepreneur was on different taxation systems in different tax periods during the calendar year, then we recommend submitting the following reports:
a). For those who were initially (I-III quarter) on the general system, and then switched to the single system, it is necessary to submit a report on SSC, single tax (in the declaration, fill in only those quarters in which you were on the single tax, by analogy with the samples 1st group, 2nd group and declaration of property status. See the examples above.
b). For those who were initially (I-III quarter) on the single tax, and then switched to the general system, it is necessary to submit a report on SSC and a declaration of property status.
A single tax declaration should be submitted only by the 1st group and the 2nd group, since the 3rd group submits quarterly reports, respectively, they should have been submitted based on the results of the quarters. See deadlines above.

2. If you were in different groups at different times of the year:
a) If from the beginning of the year you were in the 1st group or the 2nd group, and then switched to the 3rd group, then you submit a combined report. For example, in the third quarter you were in the 1st group or the 2nd group, and in the last one you were in the 3rd group, then in the first case you fill in sections II and V according to the sample, and in the second III and V sections according to the sample, BUT you fill in only those quarters where you were in the 1st or 2nd groups, respectively, and at the end you fill in IV and V sections according to the sample, indicating the total income for all groups during the year.
b) If you were initially in the 3rd group, and then in the 1st or 2nd groups, then you fill in only the sections that relate to the 1st or 2nd groups, but you indicate the total income for all groups for the year.

In any case, try to think logically, this is not higher mathematics!!!!! Once again, I remind you: there are no explanations. (whoever finds it - you are welcome to share with everyone).

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All reports on the single tax are submitted at the same time.

The SSC report for 2024 should be submitted if you were registered as a sole proprietor for at least 1 day during the year.

Entrepreneurs, regardless of the results of their activities, must submit reports on SSC and single tax, and entrepreneurs who worked at least 1 quarter on the general system must also submit a declaration of property status.

Penalties may be applied to violators of this provision:
SSC report - A fine for not submitting or untimely submitting an SSC report is UAH 340 (Art. 165 note 1 of the Code of Administrative Offenses) for the first violation and UAH 1020 for a repeated violation.
Single tax declaration - A fine for not submitting a single tax declaration - UAH 340 (Art. 120.1 of the Tax Code) and UAH 1020 for a repeated violation.
Declaration of property status - A fine for not submitting a declaration - UAH 340 (Art. 120.1 of the Tax Code) and UAH 1020 for a repeated violation.
Tax calculation 1 DF - A fine for not submitting the 1 DF calculation - UAH 340 (Art. 120.1 of the Tax Code) and UAH 1020 for a repeated violation.