Registration of single tax payersContractualfrom 3 business days

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Law  firm "Yurist Lviv" offers its service to customers who intend to register as a flat tax payer.

The service is available in Lviv and other cities of the Western region (Ivano-Frankivsk, Uzhgorod, Mukachevo, Lutsk, Chernivtsi, Ternopil, Khmelnytsky, Rivne).

The choice of taxation system for businesses and individual entrepreneurs is a process that requires professional analysis and research of each system’s features. Currently small business is allowed to pay taxes under the simplified system. Flat tax payers are divided into 4 groups. Depending on the selected activities, number of employees, expected the profit and appropriate tax rate legal entity has the right to choose the group it needs. For inexperienced person it is rather difficult to understand how one group differs from another, making it difficult to choose the best option for taxation. The result of a wrong choice may be extra amount of tax paid to the budget, and penalties accrued by tax service after inspections.

The service includes:

  • Preliminary consultation on registration as a flat tax payer;
  • Assistance in the selection of flat tax group in accordance with the peculiarities of your business;
  • Preparation and filing of the application on registration as a flat tax payer;
  • Filing of the application for the extract from the register of flat tax payers confirming your registration;
  • Obtaining an extract from the register of flat tax payers;
  • Registration of book of income (for entrepreneurs).

Often, entrepreneurs and managers of companies face the fact that the tax creates problems for them, preventing them from registering as a flat tax payer or  asks to provide  documents, not required by tax code. Given all these facts its often easier and simpler to let the professionals conduct the registration rather than do it by yourself.

To register as a flat tax payer, you need to collect documents and submit them to the tax authorities. But it takes time and knowledge, since it is very important to complete all documents correctly.

There is a special procedure for registration as a flat tax payer in the fourth group. To get the up-to-date list of necessary documents, please consult our lawyers. We will review your particular case and will help you to determine the flat tax payer group and will conduct the registration procedure. Our experts will help you to register without problems and in no time.

Frequently asked questions

How much does registration as a single tax payer in Lviv cost?
Registering as a single tax payer (through FOP registration plus the tax election) is free of state duty when filed via Diia or TsNAP; costs depend only on whether you use paid legal support and which group and activity codes (KVED) you choose. Zakon Lviv gives an exact quote after a short review of your situation — leave a request or write on Telegram.
What documents are needed to register as a single tax payer?
You need a valid ID document (passport or, for foreigners, a residence permit) and a taxpayer registration number (RNOKPP), plus a Diia or TsNAP application specifying the single tax group and KVED activity codes; no separate charter or founding documents are required since a sole proprietor (FOP) is not a legal entity. Zakon Lviv reviews your KVED list before filing to avoid group-eligibility issues.
How long does single tax payer registration take?
State registration of a sole proprietor in the Unified State Register (USR/EDR) via Diia or TsNAP normally takes up to 24 hours (excluding weekends and public holidays), and the single tax election, when filed together with the registration application, generally takes effect from the date of state registration itself. Zakon Lviv tracks both steps to confirm your single tax status is active before you start invoicing.
Can a foreigner register as a single tax payer in Ukraine?
Yes, a foreigner can register as a sole proprietor and elect the single tax if legally present in Ukraine, typically needing a residence permit and RNOKPP issued via the State Migration Service (SMS/DMS); some nationals may also register remotely through a Ukrainian notary or authorized representative. Zakon Lviv advises international clients on the residency route that fits their status before filing.
Which single tax group should I choose and can it be changed later?
The single tax group depends on annual income limits, permitted activities, and whether you hire employees or work with legal entities; groups 1-3 cover most sole proprietors, and switching groups is possible by filing an application with the tax authority, usually taking effect from the next quarter. Zakon Lviv in Lviv helps match your business model to the right group before the first filing — leave a request or write on Telegram, +38 (068) 777-22-73.
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