ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 13, 2021 No. 261

About approval of standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity and the Procedure for its maintaining is performed

According to Items 19, of the 20th Section I of the Law of Ukraine of July 14, 2020 to No. 786-IX "About introduction of amendments to the Tax Code of Ukraine concerning functioning of electronic office and simplification of work of physical persons entrepreneurs", to Item 44.1 of Article 44 of Chapter 1 of the Section II of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve enclosed:

standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed;

Procedure for maintaining standard form in which accounting of the income and expenses by the physical persons entrepreneurs and physical persons performing independent professional activity is performed.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of September 16, 2013 No. 481 "About approval of form of the Book of accounting of the income and expenses which is kept by physical persons entrepreneurs, except persons which chose simplified taxation system, and the physical persons performing independent professional activity, and the Procedure for its maintaining", registered in the Ministry of Justice of Ukraine on October 01, 2013 for No. 1686/24218.

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