Special tax regimes: when to submit tax reports and pay taxes

In order to support individual business entities, the Tax Code provides for special tax regimes that establish a simplified procedure for calculating certain types of taxes and submitting tax reports.

So, for individual entrepreneurs applying the STR on a patent basis, the Tax Code provides for the possibility of providing a patent costs calculation (form 911.00) from one month to a year. Payment of the cost of the patent and social payments is made by the taxpayer before the submission of the Calculation.

Individual entrepreneurs applying the STR using a special mobile application do not submit tax reports.  Calculation of t personal income tax and social payments is made monthly through a special mobile application no later than the 15th of the month following the reporting month and are paid no later than the 25th of the month following the reporting month.

Taxpayers applying the STR on the basis of a simplified declaration submit a declaration (form 910.00) for the first half of the year no later than August 15 (paid no later than August 25), for the second half of the year no later than February 15 (paid no later than February 25) to the state revenue authority at the taxpayer's location.

At the same time, it must be noted that the payment of individual income tax and social payments from the income of employees is made monthly no later than the 25th day of the month following the month of income payment.

Unified land tax payers submit a declaration (form 920.00) no later than March 31 of the year following the reporting year to the tax authorities at the location of the land plot.

Payment of the unified land tax, for the use of water resources of surface sources are also made at the location of the land plot, in the following order:

1) amounts calculated from January 1 to October 1 of the reporting period – no later than November 10 of the current reporting period;

2) amounts calculated from October 1 to December 31 of the reporting period – no later than April 10 of the reporting period following the reporting period. Since 2022, the amount of the unified land tax is transferred to the budget of local self-government.

Payment of individual income tax and social payments for employees must be made monthly no later than the 25th day of the month following the month of income payment.

Taxpayers applying a STR for retail tax, submit a declaration (form 913.00) no later than the 15th day of the second month following the reporting quarter to the tax authority at the taxpayer's location. Payment is made no later than the 25th day of the second month following the reporting quarter. 

At the same time, IIT and social payments from the income of employees are paid monthly no later than the 25th day of the month following the month of income payment.