Many Ukrainian entrepreneurs who were/are in group 3 of the single tax with a rate of 2% are concerned about the question of whether the amount of income received during the period of stay at 2% will be taken into account in the annual limit, and how the limit itself will be calculated.
It is worth noting that the income received during the period of application of group 3 with a rate of 2% is not included in the amount of income determined by the PKU for the corresponding group of single tax payers. However, Bill No. 8401 reduces the limits in proportion to the period of stay/refusal from 2%.
If the FOP in 2023 was a single tax payer of group 3 with a rate of 2%, then after returning from August 1, 2023 to the group/rate of the single tax in which it was before the transition to 2%, the income limit for the period August – December 2023 is for single tax payers:
- for 1 group – UAH 466,208.33;
- for the 2nd group – UAH 2,328,250;
- for the 3rd group – UAH 3,257,875.
The amount of income received before August 1, 2023 for the period January-July 2023 is not included in the limits.
If the FOP refused the 3rd group with the 2% rate before August 1, 2023, the income limit is calculated in proportion to the number of calendar months of the current calendar year, during which the single tax payer did not apply the special regime (the 3rd group with the 2% rate).
That is, if you refused the 3rd group with a rate of 2% from 07/01/2023, then the amount of your limit is divided by 12 and multiplied by 6 months, the limit for July-December 2023 in this case will be for single tax payers:
- for 1 group – UAH 559,450;
- for the 2nd group – UAH 2,793,900;
- for the 3rd group – UAH 3,909,450.
If the FOP in 2023 did not transfer and was not in the 3rd group with a 2% rate, but remained an ordinary single tax payer, then the income limits for 2023 remain unchanged:
- for 1 group – UAH 1,118,900;
- for the 2nd group – UAH 5,587,800;
- for the 3rd group – UAH 7,818,900.