As noted in the tax office, taxpayers can use the functionality of the e-cabinet, the single window for submitting electronic reporting, and other commercial software to generate and submit tax reports in electronic form. Also, individual entrepreneurs, single taxpayers of 1-3 groups have the opportunity to submit a tax return of the single taxpayer, having formed it on the Diia portal.
An individual entrepreneur can submit documents through Diia if they:
- Do not have employees;
- Are not VAT payers;
- Have not changed the tax group since the beginning of 2021;
- Not in the process of terminating business.
How to do it? To do this, you need to register or log in to the citizen's account using an electronic signature or BankID. Diia will check the data of the payer in the registers of the State Tax Service: if the entrepreneur is active and is on the simplified taxation system and is not registered as a VAT payer, then the filing of the declaration will become available. Also, in the mobile application Diia you can create a qualified electronic signature Diia.Signature and use it to submit declarations through the application.
