REGISTRATION OF SELF-EMPLOYED PERSONS: WHAT YOU NEED TO KNOW
The Main Department of the State Tax Service in Kharkiv region informs that in accordance with clause 65.2 of Article 65 of the Tax Code of Ukraine (hereinafter - the TCU), registration of self-employed persons is carried out by entering into the State Register of Individuals - Taxpayers (hereinafter - the State Register) records of state registration or termination of entrepreneurial activity, independent professional activity, re-registration, registration, deregistration, deregistration, making changes regarding the self-employed person, as well as performing other actions provided for by the Procedure for registration of taxpayers, fees
In order to register an individual who intends to carry out independent professional activities, such a person must submit an application and documents in person (send by registered mail with a list of attachments) or through an authorised person to the supervisory authority at the place of permanent residence (clause 65.3 of Article 65 of the TCU).
In accordance with clause 65.4 of Article 65 of the TCU, the supervisory authority refuses to consider documents submitted for registration of a person engaged in independent professional activity in the following cases
if there are restrictions on the conduct of independent professional activity established by law;
when the documents are submitted at the wrong place of registration;
when the documents do not meet the established requirements, are not submitted in full or when the information specified in different documents is mutually inconsistent;
when an individual is already registered as a self-employed person;
failure tо submit for registration by a person who intends to carry out independent professional activity a registration certificate or other document (permit, certificate, etc.) confirming the right of an individual to carry out independent professional activity.
After the reasons for refusal to register a self-employed person have been eliminated, the individual may re-submit documents for registration.
A self-employed person is registered by the supervisory authority on the day of receipt of the relevant information from the state registrar (for individual entrepreneurs) or acceptance of the application (for persons engaged in independent professional activity) (clause 65.5 of Article 65 of the TCU).
Source: https://kh.tax.gov.ua/media-ark/news-ark/772916.html
