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ЗМІНА КВЕДІВ У СПРОЩЕНЦІВ: ЧИ ВСЕ ТАК ПРОСТО?

юридичний супровід бізнесу

Відомо, що у відповідності до статті 9 Закону України “Про державну реєстрацію юридичних осіб, фізичних осіб-підприємців та громадських формувань”, до відомостей про юридичну особу та фізичну особу-підприємця, які обов’язково мають міститися у Єдиному державному реєстрі, відносять і інформацію про види діяльності.

Зрозуміло, що з моменту реєстрації такі види діяльності можуть змінюватися: одні додаватися, а інші виключатися.

За загальним правилом, для того, щоб внести зміни до видів діяльності, які здійснює суб’єкт господарювання, необхідно звернутися з відповідною заявою до державного реєстратора, після чого такі види діяльності будуть внесені до Єдиного державного реєстру, а значить, суб’єкт господарювання буде мати повне право здійснювати такі види діяльності.

Однак, для такої категорії суб’єктів як платники єдиного податку, вищевказаних дій недостатньо, щоб спати спокійно.

По-перше, при виборі спрощеної системи оподаткування, суб’єкти господарювання вказують певні види діяльності, в залежності від чого (з урахуванням інших критеріїв) обирають групу платників єдиного податку. Такі види діяльності вносяться до реєстру платників єдиного податку та прописуються контролюючим органом у свідоцтві платника єдиного податку.

Податковим кодексом України встановлено, що:

  • до доходу, отриманого від провадження діяльності, не зазначеної у реєстрі платників єдиного податку, віднесеного до першої або другої групи,
  • до доходу, отриманого від здійснення видів діяльності, які не дають права застосовувати спрощену систему оподаткування;
  • та до доходу, отриманого платниками першої або другої групи від провадження діяльності, яка не передбачена у підпунктах 1 або 2 пункту 291.4 статті 291 цього Кодексу,

застосовуються підвищена (15% для фізичних осіб-підприємців) ставка оподаткування (п.293.4 ст.293 ПКУ).

Більше того, здійснення видів діяльності, яких немає у реєстрі платників єдиного податку, тягне за собою не лише підвищення ставки, а й анулювання спрощеної системи оподаткування. Так, відповідно до абз.7 пп.298.2.3 п.298.2 ст.298 Податкового кодексу України, платники єдиного податку з першого числа місяця, наступного за податковим (звітним) періодом, у якому здійснювалися такі види діяльності, зобов’язані перейти на сплату інших податків і зборів, визначених Податковим Кодексом, у разі здійснення видів діяльності, не зазначених у реєстрі платників єдиного податку.

Отже, якщо платник єдиного податку має намір здійснювати нові види діяльності, йому необхідно не лише звернутися до державного реєстратора для внесення змін до Єдиного державного реєстру, а й повідомити про такі зміни контролюючий орган.

Для платників єдиного податку першої і другої груп Податковим кодексом України передбачено подання заяви із вказаними змінами до видів діяльності не пізніше 20 числа місяця, наступного за місецем, у якому відбулися зміни. Для платників єдиного податку третьої групи такий термін не врегульований, передбачається, що така заява може подаватися разом з податковою декларацією за податковий (звітний) період, у якому відбулися такі зміни (п.298.5, п.298.6 ст.298 ПКУ). Хоча це не забороняє платнику єдиного податка здійснювати нові види діяльності до моменту подання такої декларації, але не раніше дати внесення змін до Єдиного державного реєстру.

Після внесення змін контролюючий орган додає нові види діяльності і у Свідоцтво платника єдиного податку (для чого платник передає контролюючому органу оригінал свідоцтва).

Отже, підсумуємо, що має покроково зробити платник єдиного податку при зміні видів діяльності (додавання нових та/або виключення страих):

  1. визначити та обрати відповідно до КВЕДу види діяльності, які плануюється здійснювати;
  2. заповнити реєстраційну форму та подати її державному реєстратору (на сьогодні це може бути звернення до нотаріуса або до центрів надання адміністративних послуг);
  3. перевірити внесення відповідних змін до Єдиного державного реєстру (можна на сайті Министерства юстиції шляхом отримання безкоштовного запиту);
  4. заповнити заяву про вибір спрощеної системи оподаткування із зазначенням змінених видів діяльності та подати її контролюючому органу (подається через центри обслуговування платників податків) (строк подання: для першої та другої групи – 20 днів, для третьої групи – нерегламентований, але не пізніше подання податкової декларації за звітний період);
  5. передати контролюючому органу оригінал Свідоцтва платника єдиного податку, до якого контролюючий орган додає нові види діяльності.

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