We register as a private entrepreneur in Ukraine

Realizing the need to get out of the shadow or simply change the form of activity from an employee to a self-employed citizen, we come to the fact that we need to register as a private entrepreneur (PE, IP, FDD SPD). How to register, what form of taxation to choose an IT person, how much and where to pay we read under the cut. At the end there is also a bonus “How to get money for opening from the Employment Center” (for paying taxes for the first time), which activities to choose according to KVED, as well as some examples of typical documents. Actual only for Ukraine.

So, in order. First of all we will find out where the “Center for the provision of administrative services” is located (Center for Administrative Services , in the photo ). They were supposed to open relatively recently - only this year. Previously, registration services were usually provided at the City Executive Committee. This center is the state registrar. We need a statement from the registry about registration (we previously issued a certificate). In my case, at the entrance to the reception desk, there were two pretty girls (it looks like the wrong picture was inserted :)), which asked what they were interested in. Having said that registration as a private entrepreneur is of interest (in Ukraine, this is a private enterprise - a fizzyna person), we get our hands on all the forms and the bill to pay 34 UAH. for registration. We pay in the bank (usually there is a branch right there). We fill them in the racks near the samples - the usual questionnaire with personal data and fields for KVED (for more details about it later). We take in the terminal a ticket to the queue for the registrar to submit an application and wait. I did not have to wait long - about five minutes. And this is on the sofas, with free WiFi :) (four years ago it was a stuffy line in the dark corridor for half a day). We wait for the call on the scoreboard, go, give the registrar of the application, a copy of the TIN (do not forget to take the passport and the original TIN with us). If, suddenly, a certificate of tax number lost or changed the place of registration since it was received - do not forget to take a new one in the tax. After a couple of signatures, they send us home and wait two days later for a meeting. We return to the specified day, take the ticket to your registrar. We are waiting for a call on the scoreboard, approach the registrar, collect the statement and that's it! Now you are a private entrepreneur. More precisely, almost everything - then you need to register with the tax and pension. All this can be done in one day - or rather, in a couple of hours, if there are no force majeure, therefore it would be better to come to the receptionist in the morning, before the lunch breaks.

About KVED (Classifier of types of economic activity) more. Registering as an emergency, you must decide what you will do. There should be no more than 6 types of activities (in fact, it is possible and 20, but in the tax take 1, as the main and 5 additional). It is better to write prozapas pieces five, because if you do something about what is not notified - inconvenience may arise. At a minimum, they will force the transfer from the next quarter to the general taxation system. But the activities at any time (if I’m not mistaken, from the next quarter, after the application is submitted) can be changed. Currently, the KVED of 2010 is relevant (before this was 2005 and it should be changed by the end of 2012). We look for the code and description here: kved.ukrstat.gov.ua/KVED2010/kv10_i.html . It is advisable to decide before going to the registrar and forget nothing.


We go to the tax. The first thing you need to decide on the tax system. IT-Schnick likely fit only the third form of a single tax. The first form involves working in a bazaar, the second - providing services only to the public and other private sector payers of the single tax, but prohibits the provision of services to legal entities. Although, if the specificity of the activity is such that legal services will not be provided to legal entities, the second form will also come down. The tax on the second form - fixed 200 UAH. in months Of the restrictions - the number of employees - no more than 10 persons, the annual amount of income should not exceed 1 million UAH. Once a year, you can take a "vacation" for a month and not pay this tax.
The third form suggests the possibility of providing services to legal entities. We can have up to 20 employees and income up to 3 million UAH. But here we pay not 200 UAH, but 5% of gross income once a quarter (3%, if we are VAT payers ... but if there is no need to register it or you don’t know what it is, then it’s better not to bother ... to become a VAT payer you can always have time).
Here now they have also simplified everything - we go in, ask where to go in order to register. We approach the desired window and ask what you need. We will be asked a whole set of papers, folders, envelopes (which are usually sold somewhere near). We buy, fill out an application for a single tax, give it all back. We receive a certificate 4-OPP and the message that in a week you need to come and pick up a notebook for record keeping. May be asked to make copies of the TIN and 4-OPP.
Everything, now we have a unique opportunity to give each 20th hryvnia (5%) to the state as a tax :)
Please note - the application for a single tax must be written in the same month when we registered (or better on the same day), otherwise they will be placed on a common tax system. In general, it is better to start registration from the new month - because In the end, you will not have time to work, and taxes and taxes will have to be paid in full.

We go to the pension. The last place to know is the pension fund. We arrive there, we give copies of the passport, TIN, 4-OPP. Copies can be made in advance at the tax office - which I did (and very opportunely, photocopying did not work in the pension). They will also ask for a folder-folder (you can also take it in advance) and a subscription to the magazine “Pension Courier”. If there is no desire to read this magazine at all, you can not subscribe (ask / say that the grandmother is already signed) or subscribe to relatives of retirement age - they may even be interested. Usually in the pension already aware that you are registered in the tax and you have already prepared everything, and could not have time, because of which you may have to wait. We take the notice and it's done.
Now we are socially protected and we can have to pay ERUs (one-time social contribution, more about it here). The minimum amount of ERUs changes in accordance with the change in the minimum wage and is 34.7% of it. So, in December 2012, it amounts to 393.5 UAH. (1134 * 0.347). But you can pay more - the future pension will depend on it.

Everything, now it is possible to begin to work. And do not forget to return to the tax after a week for a notebook and a certificate of taking on a single tax. The counterparties you will work with ask for a copy of the statement and certificate of registration for a single tax. If the certificate has not yet been given, but the number from which the application was written has already arrived - you can send it to your partner later, as soon as you receive it (if you believe in the word that you are standing on the 3rd form). They need this set to include your services in their costs.

On trifles. Do not forget to file reports and pay taxes , that would not run into fines. Convenient calendar is here . For convenience, you can issue a digital signature in tax and submit reports in electronic form to the tax and pension. You can submit reports through services such as the one mentioned above, as well as through their software (best-of-all).
We can also immediately go and open a bank account . Choose a bank with convenient online banking. Unfortunately, there is no better Privat in this area, but troubles with him do not bypass me either: (Perhaps someone will recommend banks with convenient Internet services for emergency.
You can issue and print . We are looking for companies involved in their manufacture and refers to them. On average, printing costs 200-400 UAH. The seal is not at all obligatory for work in Ukraine - unless you work with external contractors. For example, entering into a contract with a Russian company, the seal will be very useful. If there is no printing, when working with domestic companies, you can simply write B.P. (without printing) at the place of printing.

We conclude the first contract. By getting registered everywhere you can enter into contracts for the provision of services that correspond to your type of activity. Forms of contracts can be found on the Internet. TK can be attached to the contract (which is worth mentioning in the contract) as an annex.

To pay you money, you need to issue an invoice to the counterparty (a document that is not burdened with formalities that indicates your bank details and amount).


Confirmation that the contract is executed (and also, usually, the basis for payment) is the Act of the executed works.

Keep contracts and acts. Pay taxes according to them. And may the force be with you;)

How to get financial assistance from the employment center (bonus)

So, if you have officially worked at least half a year for the last year, and you have not been registered as a private entrepreneur during the past two years and the deadlines for registration are off (three months are delayed), this section is for you.
The Employment Center offers assistance in starting a business, which consists of short courses on entrepreneurship, a couple of educational lectures from the tax and the employment center and financial assistance in the amount of several thousand hryvnia to several tens of thousand hryvnia. Financial assistance is the amount of benefits for all the months that are due to you (12 months if you quit for a good reason, 9 months if you wish). The minimum amount, according to the resolution - 544 UAH. That is, the minimum 4896 UAH. (544 * 9) can always be obtained. To estimate more precisely, you need to read this document (art. 23). The help depends on the article of dismissal (as already noted), work experience and salary amount.
So briefly and to the point. Pre-do a standard set of copies - a passport, TIN, labor (all pages with entries). We go to the local Employment Center early in the morning, take a passport, work and get registered as unemployed. You have a week to find a job (IT-specialists are usually not looking for through the CZ, therefore there is hardly any) and take a certificate of income from a previous job. It is also necessary to go to any bank and ask them to issue a social card for the employment center (by the time the charges are needed, what would have happened ... if they made them out of their own accord, help starts from the 91st day and you can take it easy - if by reduction, then from the 7th You must immediately open an account) . Come back to the inspector in a week (a ticket for a specific day and month will be issued for each subsequent reception). Officially become unemployed. Immediately say that you want to get help in starting your own business. Now the inspector will send you to the seminars - go, mark. Usually this is an introductory seminar, perhaps a meeting with the tax authorities for educational program. Somewhere a month after the start of the adventure, you should be sent to a 2-week course on entrepreneurship - from whom how is going on (or you will always have to go or you can ask for leave). You listen, learn, and over the course of these two weeks we are writing a business plan (it took me an evening to write it ... after which they said that it was necessary to simplify and no IRR, WACC and other financial things (which I, by the way, like) should be considered, and profitability as it is more modest to calculate). They will give you a sample, but I think it’s not a problem to enter the necessary data to a technical person. After two weeks we protect the business plan, we get a certificate (we immediately make a copy for the Employment Center). We are still going according to schedule to the inspector (once a month) and are waiting to be invited to protect the business plan at the employment center by phone. After we have been told, we are going, we are defending before the commission. After a day or two (they will say), come and get acquainted with the order (usually everyone is protected) and you have 10 days to register as an emergency. Do not pull heavily (remember, you have to wait for discharge for two days)
If you have passed the Employment Center, you must immediately request a duplicate of the original statement from the registrar (to those 34 UAH. Another 17 UAH.) For the Employment Center (you can have a notarized copy, but this is much more expensive). In tax it is necessary to make a regular copy of the form 4-OPP, and in the pension also request a duplicate for the Employment Center. We carry all three documents to the Employment Center, waiting for a week or two of the remainder of the amount of assistance on the card. We receive, celebrate and go to the employment center (if there were kind to you, you can take a chocolate bar :)).

I apologize for a lot of letters and few pictures, but I hope someone will come in handy. If there are amendments, comments and additions - write to the LAN.