Who are required to file electronic statements

ESoglasno p.49.4. Article 49 of Chapter 2, section II of the Tax Code, taxpayers who belong to the list of large and medium-sized enterprises, are tax returns in the state tax service in electronic form in compliance with the conditions for registration of an electronic signature accountable persons in the manner determined by law. Informs the press service of STS of Ukraine. Paragraph 7 st.63 Economic Code of Ukraine stipulates that the company, depending on the number of employees and gross revenue from product sales for the year can be attributed to small, medium or large enterprises. Small (regardless of ownership) are recognized as entities in which the average number of employees for the accounting (financial) year is not more than 50 people, and the gross income from the sale of goods (works, services) during this period does not exceed 70 million hryvnia. Large enterprises are recognized companies in which the average number of employees for the accounting (financial) year, more than 250 people, and the gross income from the sale of goods (works, services) for the year exceeds $ 100 million hryvnia. All other company recognized means. Given the above, with a view to reporting the distribution of taxpayers to large, medium and small must be determined in accordance with Clause 7 st.63 Economic Code of Ukraine.