What will happen if, during the inspection, the FOP is working, although officially on vacation?

Payers of the single tax of groups I and II, who do not use the labor of employed persons, are exempted from paying the single tax for one calendar month per year during vacation, as well as for the period of illness, confirmed by a copy of the incapacity for work sheet(s), if it lasts 30 or more calendar days (in accordance with Clause 295.5 of Article 295 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI as amended).

If the duration of the vacation is less than one calendar month, there are no grounds for exemption from paying the single tax for one calendar month.

For the period of vacation or sick leave, the activity must be suspended and there is no income. If funds are received on the current account during the period of vacation or sick leave, the FOP must have documentary evidence that these funds are for goods (services) delivered before the start of vacation or sick leave, or an agreement was previously concluded that provides for the transfer of advance payment.

The entire amount of income received during vacation or illness by a single tax payer, in cash and non-cash, tangible or intangible form, is reflected in the income accounting, which is kept in an arbitrary form, and the tax declaration of the single tax payer.

At the same time, such an individual entrepreneur is obliged to pay a single tax at the rates and in the manner specified by the PKU.

In case of violation by the payer of the single tax of the requirements established by Chapter 1 "Simplified system of taxation, accounting and reporting" Sec. XIV "Special tax regimes" of the PKU, the registration of the payer of the single tax is canceled.