The Main Department of the State Tax Service in Kyiv reports that single taxpayers of the third group (individuals – entrepreneurs), who are value added tax payers, keep records of income and expenses in the standard form and in the manner prescribed by the central executive body. ensures the formation and implementation of public financial policy.
At the same time, natural persons – entrepreneurs – payers of the single tax of the third group keep records of income and expenses from the production and sale of their own agricultural products separately from the accounting of income and expenses from other types of business activities.
Income and expenses can be accounted for in paper and / or electronic form, including through an electronic office.
Relevant changes have been made to item 296.1 of Art. 296 of the Tax Code of Ukraine Law of Ukraine of November 30, 2021 № 1914-IX “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to ensure the balance of budget revenues”, which entered into force on January 1, 2022.
Source: gov.ua
