Today I paid taxes myself for the first time – such a pleasant and interesting procedure) Well, it’s really very easy to figure out what and to whom we pay.
I will still have to deal with the submission of declarations, but this time a good person will do it for me, and I will already submit it myself (almost) in January, besides, there will be a submission of the annual declaration.
In general, there are a lot of services that make life even easier, for example taxer.ua (not advertising), which I will get to, or the same Action. But first – “Learn Accounting the Hard Way“.
So, back to taxes.
What we have: FOP, 3 tax group, 5%. Quite succinctly described on the Diya website – Group 3 – What taxes you will pay.
That is, we pay two taxes – Single tax and Single social contribution.
Here I pay 5% because I am not a VAT payer.
EP can be paid both monthly and quarterly, the main thing is not to miss the last day of payment – for EP it is 50 days after the end of the quarter.
For salaries in foreign currency, the tax amount is calculated on the day the dollar is credited to the dollar account, but in hryvnia at the rate of the NBU – today it is still fixed and amounts to 36.65 hryvnias for one American dollar. Although everything is calculated automatically in Mono, so everything is simple here.
We pay HUDKSU – Main Department of the State Treasury Service of Ukraine. But the place of registration is even more important here… I must clarify, by the way, I somehow missed this point.
At the moment, her accounts are as follows – here purely for example, because they change, for example, once a year in January:
- EDRPOU code of the recipient 37955989
- Recipient’s name THE MAIN UDCSU IN THE KYIV REGION
- Budget account UA878999980314060699000010782
According to the EDRPOU code 37955989 we can find a recipient for example on Opendatabot – MAIN DEPARTMENT OF THE STATE TREASURY SERVICE OF UKRAINE IN THE KYIV REGION.
That’s all about the EP – let’s look at the second tax.
Single social contribution
According to EUV, all FOPs pay the same – it’s 22% of the monthly minimum wage – it generally affects a lot of indicators at the state level, that’s why they talk about it so often.
Moreover, it is necessary to monitor the changes here, because, for example, in September (September) the minimum was 6,500, so we have to pay 1,430 UAH in tax, and already in October (October) it became 6,700, so the tax will already be 1,474 UAH/month.
Payment dates are up to 20 days after the end of the quarter, and the details are different, because we are paying now Main Office of the State Tax Service:
- EDRPOU code of the recipient 44096797
- Recipient’s name MAIN DEPARTMENT OF DPS IN KYIV REGION
- Budget account UA938999980000355699204021036
Did you figure it out? We went to Monobank.
Mono did a real miracle, and through such a simple web page you can perform all tax operations. Plus, you can make two additional accounts for accounting, if you have someone to do it for you and don’t have the motivation to do everything yourself.
Open Mono, swipe to the left:
We read about the cabinet:
But open it in the browser https://web.monobank.ua:
To log in, open the QA Code Scanner on your phone and scan the code from the browser:
We confirm the permission to enter:
And Yuaika herself – everything is very fast, convenient and apparently clear:
Now they rushed to make payments in favor of the state.
Payment of EUV
Here we have 22% of the minimum wage, so if you pay for September, it will be 1,430 hryvnias, and for September and October – 1,430+1,474 == 2,904 hryvnias.
We open Create a payment – Payment to the budget:
We are looking for IBAN UA938999980000355699204021036 – the system itself will load EDRPOU and the name – GU DPS.
Next, we search in the Payment Type Code field 101 is “Payment of taxes and fees/single contribution“:
In the Purpose of payment, a term will be automatically created in the form
*;<КОД ВИДУ ОПЛАТИ>;<ІНН ПЛАТНИКА>;<ТЕХНОЛОГІЧНИЙ КОД>and a comment.
<ТЕХНОЛОГІЧНИЙ КОД> will be pulled up automatically from the Name of the institution – pay attention to the numbers 7104000 at the end
It is not always used when creating payments, for example, it was not specified in Ukrsib Bank.
If it is very interesting (as it happened to me), then you can even pay something for such a “technological code” right here:
The only social contribution paid by individuals – enterprises, including who chose a simplified system of taxation and persons engaged in independent professional activity (34.7%).
So, we indicate the amount, sign and send. If you pay for several months, you can combine them into one payment, the main thing is that the tax office receives the correct (or more) amount of taxes:
Please note that the Technological code has also changed – a miracle of automation! 😀
Payment of the Single Tax
Here we have 5% of the amount of income received in hryvnias.
We open the Currency account, and under the amount of receipts in dollars, we see the amount in hryvnias:
The formula is simple –
(сума надходження в гривні * 5) / 100that is, if we received 100,000 hryvnias, then we pay:
echo “(100000*5)/100” | bc
5000 hryvnias tax.
We search in the same way – first by IBAN UA938999980000355699204021036then by code 101:
The transfer should arrive and be processed as usual – within three banking days, so let’s wait a little.
Electronic tax payer’s office – option once.
Let’s log in with the EDP key, go to State of calculations with the budget:
I have some overpayments from previous calculations.
You can also check the receipt of money by the tax office in Actions – Calculations by budget:
That’s all for now. We are waiting for the money to arrive in the budget.
ФОП та податки,податки,ФОП,
#taxes #nubas #payment #taxes