I was transferred to the first group of self-employed persons from the third. How do I go back?

There are two ways to switch from one single tax payer group to another: online and offline.

Online – carried out through the “DIYA” portal, by filling out the online form and signing it with a Diya.Signature or other electronic signature (ECS).

Offline – by submitting an application through the Central Administrative Center.

You need to file a tax return for the period of work in the previous group in the year of transition. The deadline for filing is no later than 40 days after the end of the last quarter of work in the previous group. In the tax return, indicate the amount of income for the period before the transition and the amount of single tax paid.