Deline

How does Deline handle the single tax groups 1, 2 and 3?

Deline shows your single tax (єдиний податок) at the top of Accounting → Reports, from the group you record in your tax details. Group 3 gets the quarter's figures from the money you received; groups 1 and 2 get the fixed amount of the month. Deline prepares the figures; you file the declaration yourself in the Електронний кабінет.

  • L2 · Explanation
  • WhereUkraine
  • WhoOwner, Editor, Accountant
  • PlanBasic and up
  • Timeabout 1 min

Where do I choose my group?

In Settings → Business, on the Ukrainian tax details card. Choose Single tax (спрощена система) as the Tax system, then pick Group 1, Group 2 or Group 3 under Single-tax group.

  • A ТОВ can only be in group 3. Deline says "A ТОВ can only be in single-tax group 3." if you pick another group.
  • Only group 3 can be a ПДВ payer. Deline says "Only single-tax group 3 can be a ПДВ payer."
  • When you change these details, Deline asks for a Reason for the change and keeps every version with its reason.

What do I see for group 3?

A card called Single tax · group 3, worked out from money received in the quarter (cash basis). It shows:

  • the Single tax for the quarter and its Rate,
  • Income this quarter, Income year to date and the Yearly limit,
  • the Military levy (1 %),
  • Tax on the excess (15 %), only when your income goes over the limit,
  • File by and Pay by dates.

The figures are indicative: the ФОП files the quarterly declaration. Single-tax year CSV downloads the cumulative quarters for the F0103309 declaration, to carry into the Електронний кабінет.

What do I see for groups 1 and 2?

Groups 1 and 2 pay a fixed amount each month, set from the minimum wage or subsistence minimum on 1 January and the local council's rate. The card shows Single tax for the month, the Rate and the Pay by date. The annual declaration for groups 1 and 2 is F0103407; you file it yourself.

If something goes wrong

  • "The declaration and single-tax figures need the entity type, ЄДРПОУ or РНОКПП and tax system.": the tax details are not recorded yet. The owner presses Open tax details and fills them in.
  • "The books could not read the single-tax figures for this period.": try again later, or move to another month.
  • You are not the owner: an Editor or Accountant can change the tax system; the ЄДРПОУ or РНОКПП and the VAT registration are changed by the owner.

Explanation written from the Deline app's own screens and texts (build eba146497 (Deline cf723fe1f)); it has no steps to check.