of December 7, 2012 No. 6815/0/61-12/23-50.0214
The State Tax Service of Ukraine considered the letter concerning possibility of the physical person - the entrepreneur of the payer of the single tax of the second group to perform sales of goods, to provide services to the legal entity on general system of the taxation and reports the following.
According to Art. 42 of the Economic code of Ukraine the entrepreneurship is independent, initiative, systematic, on own risk economic activity which is performed by subjects of managing (entrepreneurs) for the purpose of achievement of economic and social results and profit earning.
According to subitem 2 of item 291.4 of Art. 291 of the Tax code of Ukraine, with changes and amendments (further - the Code), physical litsapredprinimatel who perform economic activity on provision of services, including household belong to payers of the single tax who treat the second group, to payers of the single tax and/or the population, production and/or sales of goods, activities in the field of restaurant economy provided that within calendar year sets of such criteria answer:
do not use work of employees or the number of persons which are with them in employment relationships, at the same time does not exceed 10 persons;
the amount of the income does not exceed 1000000 hryvnias.
Action of this subitem does not extend to physical litspredprinimatel who provide intermediary services in purchase, sale, lease and estimation of real estate (group 70.31 KVED of recreation center 009:2005), and also perform activities for production, delivery, sale (realization) of jewelry and household products from precious metals, gemstones, gemstones of organogenic education and semiprecious stones. Such physical persons - entrepreneurs belong only to the third or fifth group of payers of the single tax if meet the requirements established for the third group.
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