Submitting an application for the single tax
Switching to the simplified taxation system is like laying the foundation for a house. If you make a mistake, the consequences will haunt you for years. An incorrectly filled-out application for the single tax or a missed deadline can lead to automatic registration on the general system, which means completely different taxes, reporting, and risks. The “BuhalteriO” company will help you avoid these problems.
Submitting an application for the single tax: key deadlines in 2025
To get everything done on time, it’s important to understand the key deadlines. They determine when exactly you can start working as a “simplifier,” avoiding misunderstandings with the tax authorities.
Here are the main situations when an application for switching to the single tax is submitted:
- For newly created individual entrepreneurs: the application must be submitted along with the documents for state registration or within 10 days from the moment of registration.
- When switching from the general system: the application for switching to the single tax for an individual entrepreneur is submitted no later than 15 calendar days before the start of a new quarter.
- When changing a group or rate: similarly, 15 days before the start of the quarter from which you plan the changes.
Adhering to these deadlines is your first guarantee of a trouble-free start on the simplified system. By missing a deadline, you risk postponing the transition for an entire quarter.
Single tax group 3 or 2 percent: what should an individual entrepreneur choose?
Today, many entrepreneurs choose the third group or the special 2% rate. To make an informed decision, it is worth comparing the key conditions for each of them.
| Criterion | Single tax group 3 (5%) | Single tax 2% (during martial law) |
| Who can choose | Individual entrepreneurs and legal entities | Individual entrepreneurs and legal entities |
| Income limit | 1167 sizes of the min. wage | Unlimited |
| Main requirement | Submission of the application within the established deadlines | Possibility to switch at any time |
This table clearly demonstrates the key differences between the two popular options. For example, in recent years, thousands of entrepreneurs have chosen the 2% rate due to the absence of limits and flexible transition conditions. A correctly completed application for the 2 percent single tax allows you to start working under the new conditions from the very next day.
Why does even a simple application require expert help?
At first glance, the application of an individual entrepreneur for the single tax is a standard form. But one mistake in the KVED code, an incorrectly specified address or date can be the reason for a refusal from the tax authorities. In our experience, about 15% of independently submitted applications contain errors. The consequences? Wasted time, nerves, and potentially working on the less favorable general taxation system.
Our “Submission of an application for the single tax” service includes full support for your transition to the simplified system.
- Consultation and selection of the optimal group and rate.
- Verification of your registration data and KVEDs.
- Error-free completion and submission of the application to the tax authorities.
- Monitoring the acceptance of the application and obtaining an extract from the register of single tax payers.
Such a comprehensive approach guarantees that your application for switching to the single tax will not just be submitted, but also accepted by the tax authorities on the first try.
Don’t risk your business over formalities. Contact the “BuhalteriO” audit company today! We guarantee that your application for switching to the single tax will be submitted on time and without errors.
Call us or leave a request on the website to get a consultation and take the first step towards running your business with peace of mind