Can a FLP system-wideist go on vacation?

An entrepreneur can go on vacation at any time convenient for him. Whether this should be documented and whether he is exempted from paying taxes, we will consider in this consultation.

FLP can go on vacation at any time and for any period, based on their desires and capabilities. And that's why. An entrepreneur in his business is not an employee. For the latter, the right to leave and the procedure for its provision are regulated by the norms of the Labor Code and the law on holidays. Unlike hired workers, the FLP organizes its activities at its own peril and risk (Article 42 of the CCU), and the norms of the Labor Code and the law on holidays do not apply to its leave. Therefore, he does not conduct personnel documentation, as for hired workers. He is not obliged to draw up a vacation schedule, a vacation order, accrue vacation pay, etc. But at the same time, one should not forget that, unlike employees who are freed from all their duties for the duration of their vacation, the FLP continues to carry out business. His responsibilities for the timely payment of taxes, reporting, settlements with contractors and employees for the vacation period are not suspended.

In order to avoid problems during the holidays, you can plan or coordinate settlement dates with suppliers in advance, but the reporting and salary payments to employees (if any) cannot be changed. But an accountant or other employee with the appropriate authority can help with this. If an entrepreneur uses the labor of employees, then for the period of his vacation he also needs to appoint an authorized person, having issued the relevant order and a notarized power of attorney to represent his interests. Article 177 of the TCU does not contain any exemption from taxes and reporting for the period of vacation of the entrepreneur.

If the FLP has employees, the business will not stop and the temporary absence of the FLP will not affect the payment of taxes. If the FLP works alone and does not receive income due to vacation in a certain month, this will only affect the amount of net income for the quarter (respectively, and the size of the advance payment of income tax (hereinafter - PIT) for this quarter).
Recall that system-wide employees pay personal income tax on a quarterly basis in the form of advance payments. The size of this payment is calculated from the amount of net income actually received for the quarter and indicated in the Income and Expense Book. The deadlines for advance payments on personal income tax: for the I quarter - 19.04., For the II quarter - 19.07., For the III quarter - 9.10. and for the year - 02.19. next calendar year. But taxes can be paid while on vacation, if the entrepreneur has Internet banking, the main thing is not to miss the deadlines.

The newly created FLP and FLP, which switched from the single tax to the general tax from the beginning of the quarter, are also obliged to submit an income statement at the end of the quarter. Dates of its submission: for the I quarter - no later than 09.05., For II - no later than 09.08., For III - no later than 09.11., For IV (for the year) - no later than 09.02. next calendar year. But in this case, the Internet can also help if the FLP has an electronic digital signature and an agreement with a tax on reporting in electronic form.

ERUs are paid quarterly no later than the 20th day of the month following the quarter. But current legislation does not prohibit an entrepreneur from paying it in advance before leaving on vacation. The amount of payment must not be less than the minimum insurance premium per month.

The military fee is paid only at the end of the year, so leave during the year will not violate the terms of payment.
In conclusion, we note that the vacation of the entrepreneur should not cause a violation of the deadlines for the payment of other taxes and fees and reporting (for example, excise tax, VAT, rental payments, etc.). Therefore, when going on vacation, we recommend that you study the calendar for reporting and paying taxes, fees and contributions for the month of vacation.