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Photo from з http://www.delfi.ua
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The simplified tax
system which at its outset numbered the two groups of the unified tax payers only showed
the considerable rise and currently numbers as many as six groups of the
unified tax payers (Chapter 1 of Part XIV of the Tax Code of Ukraine).
What follows is the
brief characteristic of today’s six groups of unified tax payers.
Number of group
|
Requirements to taxpayers
|
Rate of tax
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Individual
entrepreneur/
legal entity
|
Permitted
number of employees
|
Yearly revenue
(gross receipts) up to, UAH
|
Allowed business activities
|
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1
|
Individual entrepreneur
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0
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150,000
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Personal services
Selling goods at retail markets
|
Fixed monthly charge in the range from 1 to 10 per
cent of the minimum statutory salary. The precise rate is to be determined by
local authorities.
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2
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Individual entrepreneur
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Up to 10
|
1,000,000
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Provision of
services, including personal services,
either to (i) other payers of unified tax
or to the general public (B2C rather than B2B)
Manufacturing and/or selling goods
Restaurant business
|
Fixed monthly charge in the range from 2 to 20 per
cent of the minimum statutory salary. The precise rate is to be determined by
local authorities.
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3
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Individual entrepreneur
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Up to 20
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3,000,000
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No special limitation
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3
% charge levied on gross receipts (if VAT is additionally
payable)
5 % charge
levied on gross receipts (if VAT is not additionally payable)
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4
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Legal entity
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Up to 50
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5,000,000
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No special limitation
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5
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Individual entrepreneur
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No limitation
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20,000,000
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No special limitation
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5 % charge levied on gross receipts (if VAT is additionally payable)
7 % charge
levied on gross receipts (if VAT is not additionally payable)
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