We are registered as a private entrepreneur in Ukraine

Realizing the need to get out of the shadows 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, SPD FOP). About how to register, what form of taxation to choose for an IT employee, how much and where to pay we read under the cut. In the end, the bonus “How to get money for opening from the Employment Center” (for paying taxes for the first time), what types of activities to choose according to the NACE, as well as several examples of typical documents are also attached. Only relevant for Ukraine.

So, in order. The first thing we learn is where the “Center for the provision of administrative services” is located (Center for Administrative Services , pictured) They were supposed to open relatively recently - only this year. Previously, registration services were usually provided in the City Executive Committee. In this center is the state registrar. From him we need an extract from the register on registration (previously a Certificate was issued). In my case, at the entrance to the reception there were two pretty girls (it seems that they inserted the wrong picture :)) who ask what interests them. Having said that registration as a private entrepreneur is of interest (in Ukraine, this is FOP - physical person-private person), we get all the forms and an invoice for payment of 34 UAH. for registration. We pay at the bank (usually there is a branch right there). We fill them out at the racks near the samples - the usual questionnaire with personal data and fields for KVED (more about it later). We take in the terminal a ticket for the queue to the registrar to apply 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 queue in a dark corridor for half a day). We are waiting for a call to the board, we go, we give the registrar an application, a copy of the TIN (do not forget to bring your passport and the original TIN with you). If, suddenly, a tax number certificate is lost or you change your place of registration from the moment you receive it, do not forget to get a new one in the tax. After a couple of signatures we are sent home and two days later they are waiting for a meeting again. We return on the indicated day, we take the coupon to your registrar. We are waiting for a call to the scoreboard, we approach the registrar, we pick up 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 - more precisely in a couple of hours,

About NACE (Classification of Economic Activities) in more detail. When registering as an emergency, you must decide what you will do. There should be no more than 6 types of activities (in reality, it is possible to have 20, but in the tax one is accepted as the main and 5 additional). It is better to write prozapas five, because if you do what you haven’t been notified about, you may experience inconvenience. At a minimum, they will force them to transfer to the general taxation system from the next quarter. But the activities at any time (if I am not mistaken, from the next quarter, after submitting the application) can be changed. At the moment, the NACE 2010 is relevant (before that it was 2005 and should be changed before the end of 2012). We are looking 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 not to forget anything.


We go to the tax. The first step is to determine the tax system. Most likely, only the third form of single tax is suitable for IT employees. The first form involves working in the bazaar, the second - providing services only to the public and other state-of-the-art payers of a single tax, but prohibits the provision of services to legal entities. Although, if the specifics of the activity is such that it will not be necessary to provide services to legal entities, the second form will come down. The tax in the second form is fixed 200 UAH. in month Of the restrictions - the number of employees is not more than 10 people, the annual 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 involves 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 are already paying not 200 UAH., But 5% of gross income once a quarter (3% if we are VAT payers ... but if you do not need to draw up it or don’t know what it is, then it’s better not to bother ... become a VAT payer You can always be in time).
Here, now they have also simplified everything - we go in, ask where to go in order to register. We approach the right window and ask what is needed. We will be asked for a whole set of pieces of paper, folders, envelopes (which are usually sold somewhere nearby). We buy, fill out a single tax application, give it all back. We receive a 4-OPP certificate and a message stating that in a week you need to come and pick up a notebook for keeping records. They may be asked to make copies of the TIN and 4-OPP.
That's it, now we have a unique opportunity to pay every 20th hryvnia (5%) to the state as a tax :)
Please note - a single tax application must be written in the same monthwhen we registered (or better on the same day), otherwise they will put on the general taxation system. In general, it is better to start registration with a new month - because you don’t have time to work at the end, but you’ll have to pay the fees and taxes in full.

We are going to retirement.The last institution to meet is the pension fund. We arrive there, give copies of the passport, TIN, 4-OPP. Copies can be made in advance in the tax office - which I did (and by the way - photocopying did not work in the pension office). They will also ask for a folder-folder (you can also take it in advance) and a subscription to the magazine "Pension Courier". If you don’t have any desire to read this magazine, you can not subscribe (ask / say that your grandmother is already signed) or sign up for relatives of retirement age - they may even be interested. Usually the pensioner is already aware that you are registered with the tax office and have already prepared everything, but you might not have time, because of which, you may have to wait. We pick up the notification and you're done.
Now we are socially protected and canmust pay ERUs (one social contribution, here is more about it). The minimum ERU amount changes in accordance with the change in the minimum wage and amounts to 34.7% of it. So, in December 2012, it is 393.5 UAH. (1134 * 0.347). But you can pay more - the future pension will depend on this.

Everything, now you can start working. And do not forget to return to the tax a week later for a notebook and certificate of single tax charge. The counterparties with whom you will work 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, it can be sent to the partner later, as soon as you receive it (if you take the word that you are on the 3rd form). They need this kit to include your services in their costs.

On the little things. Do not forget to submit reports and pay taxes , so as not to run into fines. A convenient calendar is here . For convenience, you can issue a digital signature in the taxand submit reports electronically to the tax and pension. You can submit reports through services, such as the one mentioned above, as well as through their software (best calls).
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 state of emergency.
You can issue and print. We are looking for companies involved in their manufacture and turns to them. On average, printing costs 200-400 UAH. Printing is not required to work in Ukraine at all - unless you work with external contractors. For example, concluding an agreement with a Russian company, printing will be very helpful. If there is no print, when working with domestic companies, you can simply write B.P. (without printing) at the place of printing.

We conclude the first contract. By registering everywhere, you can conclude contracts for the provision of services appropriate to your types of activity. Contract forms can be found on the Internet. TK can be attached to the contract (which is worth mentioning in the contract) as an appendix.

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


Confirmation that the contract has been completed (as well as, usually, the basis for payment) is the Act of completion.

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

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

So, if you have officially worked for at least half a year in the past year, and have not been registered as a private entrepreneur in the past two years, and the deadlines for registration do not last (it will take three months) - this section is for you.
The Employment Center offers assistance in starting a business, which consists of short courses in entrepreneurship, a couple of lecture-classes from the tax and the employment center itself and financial assistance in the amount of several thousand hryvnias to several tens of thousands of hryvnias. Financial assistance is the amount of benefits for all months that are due to you (12 months if you quit for good reason, 9 months if you wish). Minimum amount according to the regulation- 544 UAH That is, the minimum 4896 UAH. (544 * 9) can always be obtained. To estimate more accurately, you need to familiarize yourself with this document (Article 23). Help depends on the article of dismissal (as already noted), seniority and salary.
So, briefly and to the point. First, we make a standard set of copies - passport, TIN, labor (all pages with entries). We go to the local Employment Center early in the morning, take a passport, a job and register as unemployed. You have a week to find a job (usually they don’t look for IT specialists through the central office, so it’s unlikely to be found) and take a statement of income from a previous job. It is also necessary to go to any bank and ask to issue a social card for the employment center(by the time of accrual it is necessary that it would be already ... if they were registered at their own request, help starts from the 91st day and you can not rush - if by reduction, then from the 7th you need to immediately open an account). Come again to the inspector in a week (a coupon for a specific day and month will be issued for each subsequent appointment). Officially become unemployed. Immediately say that you want help in starting your own business. Now the inspector will send you to the seminars - go, note. Usually this is an introductory seminar, perhaps a meeting with the tax authorities for an educational program. Somewhere a month after the start of the adventure, you should be sent to a 2-week entrepreneurship course - how does it work for someone (or you will always have to go, or you can ask for help). Listen, study, and during these two weeks we write a business plan (it took me an evening to write ... after which they said that it was necessary to simplify and no IRR, WACC and other financial things (which, by the way, I like) should not be considered, and profitability is somehow more modest to calculate). They will give you a sample, but to enter the necessary data to a technical person, I think, is not a problem. After two weeks, we protect the business plan, get a certificate (immediately make a copy for the Employment Center). We still go according to the schedule to the inspector (once a month) and wait for they will be invited to the employment center by phone to protect the business plan. After we have been informed - go ahead, defend before the commission. In a day or two (they’ll say) come and get acquainted with the order (usually everyone is protected) and you have 10 days to register as an emergency. Strongly do not pull (remember, two days you need to wait for discharge) We still go according to the schedule to the inspector (once a month) and wait for they will be invited to the employment center by phone to protect the business plan. After we have been informed - go ahead, defend before the commission. In a day or two (they’ll say) come and get acquainted with the order (usually everyone is protected) and you have 10 days to register as an emergency. Strongly do not pull (remember, two days you need to wait for discharge) We still go according to the schedule to the inspector (once a month) and wait for they will be invited to the employment center by phone to protect the business plan. After we have been informed - go ahead, defend before the commission. In a day or two (they’ll say) come and get acquainted with the order (usually everyone is protected) and you have 10 days to register as an emergency. Strongly do not pull (remember, two days you need to wait for discharge)
If you passed the Employment Center, you immediately need to ask the registrar for a duplicate of the original statement (for those 34 UAH. Another 17 UAH.) For the Employment Center (you can have a notarized copy, but it is much more expensive). In the tax, you need to make a regular copy of the 4-OPP form, and in the pension you also need to request a duplicate for the Employment Center. We bring all three documents to the Employment Center, wait a week or two for the balance of the amount of assistance to the card. We receive, celebrate and go check in at the employment center (if there were kind to you, you can take a chocolate bar :)).

I apologize for the many letters and few pictures, but I hope someone comes in handy. If there are amendments, comments and additions - write to the PM.