The Main Department of the State Tax Service in Kyiv draws attention to the fact that value added tax payers can be individuals and legal entities – single tax payers of the third group, who chose the single tax rate of 3 percent of income, as well as agricultural producers – single tax payers of the fourth group. .
According to Art. 297 of the Tax Code of Ukraine (hereinafter – TCU) single tax payers are exempt from the obligation to accrue, pay and submit VAT tax returns on transactions for the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, except for VAT paid individuals and legal entities who have chosen the single tax rate of 3 percent of income, as well as what is paid by the single tax payers of the fourth group.
According to item 293.3 of Art. 293 of the TCU, the interest rate of the single tax for taxpayers of the third group is set at:
3 percent of income – in case of VAT payment according to TCU;
5 percent of income – in the case of VAT in the single tax.
At the same time, the single tax rate set for the third group at 3 percent can be chosen:
a) a business entity that is registered as a VAT payer in accordance with Section V of the TCU, in the event of its transition to a simplified system of taxation;
b) a single tax payer of the third group at the single tax rate of 5 percent, in case of voluntary change of the single tax rate by 3 percent;
c) a business entity that is not registered as a VAT payer, in case of its transition to a simplified taxation system, or a change in the group of single tax payers, by registering as a VAT payer in accordance with Section V of the TCU (paragraph 293.8 of Article 293 of the TCU).