Filing the quarterly declaration for a Sole Proprietor (FOP) 3rd group

If you are a 3rd group Sole Proprietor (FOP), you have probably already appreciated the benefits of the “simplified system”: flexibility, simpler accounting, and reasonable taxes. But along with these advantages comes responsibility—reporting to the state correctly and on time. These are the rules of the game that are important to follow. Let’s figure out how to do everything clearly in 2025 to avoid fines and not lose your convenient “single taxpayer” status.

Quarterly Reporting for a Sole Proprietor (FOP) 3rd group in 2025

The main rule is to regularly report your income to the tax authorities. Even if it seems like complex bureaucracy, it all comes down to a few key documents that need to be submitted by specific deadlines.

Here are the three pillars of your quarterly reporting in 2025:

• Single Tax Payer’s Declaration (form F0103308). This is your main report. You file it quarterly, indicating the income received since the beginning of the year. That is, the data in it accumulates over time.
• Appendix 1 (USC report) to the annual declaration. This appendix is submitted only once a year, along with the report for the last, IV quarter.
• Tax Calculation. This report is only needed if you have hired employees or have paid for goods or services to other FOPs or individuals. It is submitted quarterly as part of the unified reporting.

The most important thing is to file these documents on time. Even if there was no income at all, a “zero” report must still reach the tax office, otherwise it will be considered a violation.

Tax Payment Deadlines and Financial Risks

Reports are only half the battle. The other half is paying taxes on time. To ensure you don’t mix anything up, we have collected all the key dates in one convenient table.

Save this table or set reminders in your calendar. Believe us, it will save your nerves and money. Being late with a report by even one day will cost you a 340 UAH fine, and a repeat violation within a year will cost 1020 UAH. If you delay tax payments, you will have to pay 5% of the debt amount (if the delay is up to 30 days) or a full 10% (if more than 30 days).

Professional Support — Your Financial Security

It might seem that filing a couple of reports a year is not difficult. But tax legislation loves surprises, report forms can be updated, and in the daily routine, it’s easy to forget an important deadline. Delegating accounting is not a luxury, but a smart investment in your own peace of mind. The BuhalteriO team takes on all the paperwork and communication with the tax authorities. You do what you love and grow your business, while we ensure your finances are in perfect order.

Timely reporting is not just “for the sake of it.” It is your peace of mind, confidence in the future, and a solid foundation for your business. Mistakes, of course, happen, but they cost time, money, and nerves, which are always in short supply.

Don’t try to figure everything out on your own and take risks. Just write to us at BuhalteriO—we will consult and help you set up your accounting to work like clockwork.

FAQ (Frequently Asked Questions)

What should I do if I missed the declaration filing deadline?

First of all, don’t panic. You need to file the declaration as soon as possible and pay the 340 UAH fine. The main thing is not to wait for the tax authorities to discover the violation themselves.

Do I need to file a report if there was no income?

Yes, definitely. In this case, a declaration with zeros is filed. For the tax office, the absence of a report is a violation, regardless of whether you had income.

Can I file the reports myself?

Of course, you can. The Electronic Cabinet of the Taxpayer is available for this. Just be prepared that it requires time, attention, and a willingness to keep up with all changes in legislation.