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Ministry of Justice of Ukraine

June 30, 2021

No. 865/36487

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 13, 2021 No. 261

About approval of standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity and the Procedure for its maintaining is performed

According to Items 19, of the 20th Section I of the Law of Ukraine of July 14, 2020 to No. 786-IX "About introduction of amendments to the Tax Code of Ukraine concerning functioning of electronic office and simplification of work of physical persons entrepreneurs", to Item 44.1 of Article 44 of Chapter 1 of the Section II of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve enclosed:

standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed;

Procedure for maintaining standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of September 16, 2013 No. 481 "About approval of form of the Book of accounting of the income and expenses which is kept by physical persons entrepreneurs, except persons which chose simplified taxation system, and the physical persons performing independent professional activity, and the Procedure for its maintaining", registered in the Ministry of Justice of Ukraine on October 01, 2013 for No. 1686/24218.

3. To department of tax policy in accordance with the established procedure:

submit this order to the Ministry of Justice of Ukraine on state registration;

provide promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

 

It is approved:

Chairman of the Public regulatory service of Ukraine

 

A. Kucher

Chairman of the State Tax Administration of Ukraine

 

A. Lyubchenko

Deputy minister of digital transformation of Ukraine

A. Bornyakov

Approved by the Order of the Ministry of Finance of Ukraine of May 13, 2021 No. 261

Standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed

See. Standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed (11Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of May 13, 2021, No. 261

Procedure for maintaining standard form in which accounting of the income and expenses by physical persons - the entrepreneurs and physical persons performing independent professional activity is performed

I. General provisions

1. According to Item 177.10 of Article 177 and Item 178.6 of Article 178 of the Section IV of the Tax code of Ukraine (further - the Code) the physical persons entrepreneurs and physical persons performing independent professional activity (further - self-employed persons), shall record the income and expenses.

Based on source documents following the results of the working day during which the income is received / expenses are incurred, records about the gained income and documentary confirmed expenses are performed.

2. Accounting of the income and expenses is conducted in the paper and/or electronic type, including means of electronic office according to the procedure established by the legislation.

3. In case of accounting of the income and expenses in paper form self-employed person shall carry out records is picky ink of dark color or ball pen. Introduction of corrections is performed by creation of new record which makes sure the signature of self-employed person.

4. In case of accounting of the income and expenses in electronic form self-employed person shall conduct such form in the EXCEL format, except case of accounting of the income and expenses electronically means of electronic office.

5. In case of accounting of the income and expenses electronically means of electronic office self-employed person shall receive the qualified certificate of open key created by the skilled supplier of electronic confidential services included in system of submission of tax deeds in electronic form. After receipt of open key by self-employed person of the qualified certificate such person performs transactions on accounting of the income and expenses according to the Code free of charge.

In standard form which is conducted in electronic form including means of electronic office, allow error correction or adjustment by amendment of line in which negative or positive value is reflected.

II. Procedure for maintaining standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed

1. Self-employed persons bring in standard form of the data on which accounting of the income and expenses in the following procedure is performed:

1) on the first leaf are specified: surname, name and middle name (in the presence), registration number of accounting card of the taxpayer or series (in the presence) or passport number (for persons who on religious beliefs refused adoption of registration number of accounting card of the taxpayer and notified on it the relevant monitoring body and have mark in the passport);

2) in column 1 date of record is specified. Records are kept in chronological procedure;

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