How to move to a flat tax

The State Tax Service in Sevastopol explained some of the provisions of the Tax Code of Ukraine. Namely: Is it possible to move to a flat tax, with no evidence of VAT. Articles 181 and 182 of Title V of the Tax Code defines the conditions for which individuals may or must be registered with the payers of value added tax. Under paragraph 181.1 of Article 181 of Title V of the Code compulsory registration is subject to the person from whom the total amount of operations for the supply of goods / services over the past 12 calendar months, cumulative over 300 ths. (Excluding VAT). Ie, a person (including a newly created), but a person who is a single tax payer is required to register VAT after the date of actual delivery of the supply of goods / services, which together exceed the sum of 300 thousand hryvnia. A business entity - a legal person, under the simplified system of taxation, accounting and reporting and an elected single tax rate of 10% in accordance with Presidential Decree of 03.07.98 N 727/98 "A simplified system of taxation, accounting and reporting of small enterprise "(hereinafter - the Decree № 727) required to register with VAT after reaching a mln. Under paragraph 182.1 of Article 182 of Title V of the Code voluntarily register with VAT can only be the person who performs taxable transactions of less than 300 thousand UAH. and volumes of supplies of goods / services to other VAT payers over the past 12 months cumulatively account for at least 50 percent of total shipments. In fulfilling the above requirements, a single tax payer entity can register voluntarily, but the move to 6% rate of payment of the single tax. Conversely, if you do not meet the requirements is not possible to register a single tax payer at a rate of 6%. In case of cancellation of a simplified system, in case of failure to reach 300 thousand UAH. over the past 12 months, should be guided by paragraph 18 of subsection 2 of section XX of the Code, namely, short-change the volume of taxable transactions beginning with the period of transition to a common system of taxation. Thus, if before the date of transition to a common system of taxation in the last 12 calendar months, sales of products / services amounted to less than 300 UAH., Then become a VAT payer may only voluntarily, under the conditions for voluntary registration. To move to a simplified system of taxation, accounting, small business can submit a written application to the state tax service in place of state registration. Subject of small business - a legal person required to note any single tax rate them elected. The application is submitted no later than 15 days before the next reporting (tax) period (quarter), subject to payment of the established taxes and obligatory payments for the previous reporting (tax) period. The decision to move to a simplified system of taxation, accounting and reporting, may be taken no more than once per calendar year (para. 4 of the Decree № 727).