If the FLP decided to get rest

Entrepreneurs, as well as employees, have the right to rest. FLP-unity supporters are no exception. When going on vacation, they have questions: is it possible not to pay taxes for themselves during the holidays and not to report? We will try to answer them.

So, FLP-unifier decided to go on vacation. In some cases, they may not pay a single tax (hereinafter - EH) during the holidays. The NKU contains a direct norm, which exempts from paying the EH for one calendar month per year during the holidays of FLP unites of the I and II groups who do not use the work of employees, (clause 295.5 article 295 of the TCU).

That is, the self-employed unity supporters of groups I and II for the month in which they went on vacation, may not pay the UN. Recall that such FLP pay the EH in advance not later than the 20th day (inclusive) of the current month.

This is the only case when the FLP issue must be documented by filing an application with the tax authority. This is explicitly stated in the GCC: information about the period of annual leave is provided to the supervisory authority in a statement of arbitrary form (paragraphs 298.3.2 of Art. 298). But the deadline for filing such an application is not set. The State Fiscal Service of Ukraine in the Knowledge Base recommends submitting an application to the supervisory authority regarding the period of annual leave before the start of the leave, so as not to violate the deadlines for the payment of advance payments on EH. If the FLP has already paid the advance payment for the month in which he plans to be on vacation (for example, when paying in advance for the quarter), this amount will be credited to his account for future payments on the UN (Section 295.6 article 295 of the TCU). It is possible to issue leave without paying EH only once in a calendar year.

We draw attention to the fact that during exemption from the payment of EH, the FLP leave can be a full calendar month. Therefore, it cannot be issued, for example, from July 14 to August 14, or for 10 or 20 days.

If the FLP will pay the UN during the holidays, then the duration or the beginning and the number of such vacations per year does not matter.

Leaving on vacation, the self-detained FLP does not carry out activities at this time, and therefore does not receive income. Therefore, during the holiday income in the Book of income accounting should be absent. If cash is received on the current account during this period, FLP should have documentary evidence that these are funds for goods (services) delivered prior to the start of the holiday, or else an agreement has been concluded providing for the transfer of prepayment.

It should be noted that only self-employed equalists of I and II groups are exempted from paying EH for the period of leave. The self-employed unity supporters of group III are not exempt from paying the EH for the period of leave, so they do not need to apply for leave. This is due to the fact that their EH rate is set as a percentage of the income received, and they will not have to pay tax during the absence of income due to vacation.

Only supporters who use the work of employees, regardless of the chosen group, are not exempt from paying the EH during the holidays. It is believed that in this case, while the owner of the business is resting, the income for him is received by his employees.

This category of FLP reports on the EH at the end of the year (no later than 01.03.), So if the comrade goes on vacation in the spring, it is important not to miss this period. Third party singers are accountable and pay the EH for the quarter. They should submit the single share declaration for the first quarter - no later than 09.05, for the second - no later than 09.08, for the third - no later than the 09.11, for the IV (for the year) - no later than the 09.02 of the next calendar year, and pay the EH respectively: for the I quarter - no later than May 19, for II - no later than August 19, for III - no later than November 19, for IV (for the year) - no later than February 19.

ERUs are paid by quarter-payers quarterly no later than the 20th of the month following the quarter. The size of the ERU is not affected by any vacation, illness, or any other circumstances leading to a lack of income. The amount of payment must not be less than the minimum insurance premium for the month.