#single tax

16.12.2025 07:21

Can I become a Private Entrepreneur (FOP) under the simplified taxation system?

I am considering starting my own business and want to operate as a Private Entrepreneur (FOP) under the simplified taxation system. I am interested in what are the main requirements and restrictions for choosing the first, second, or third group of single tax, and in what cases such activities might be prohibited for me? I don't quite understand if I can engage in various types of services and which group to choose if I plan to hire employees, as well as how income limits are determined.

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31.08.2025 21:35

Penalty for late payment of the single tax

If I, as an individual entrepreneur, am late in paying the single tax, from what day does the penalty start to accrue? Is it correct that the penalty is accrued after 90 calendar days from the date of the delay?

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11.09.2025 11:45

Questions about the simplified taxation system

I am an individual entrepreneur and initially worked on the single tax this year, but then switched to the general taxation system. Can I return to the simplified system again during this year?

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07.09.2025 00:00

Am I entitled to a free extract from the register of single tax payers?

If I applied for registration as an individual entrepreneur with a single tax, can I receive an extract from the register within two days of submitting the application?

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13.08.2025 13:38

Tax obligations of mobilized individual entrepreneurs

If a third-group individual is mobilized and has tax liabilities for the single tax and military levy that arose before mobilization, do they need to be paid immediately or can they wait until demobilization?

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