What every sole proprietor must do in April 2025: detailed instructions

In April, every sole proprietor has to fulfill a number of important financial and reporting obligations to avoid fines. In particular, you need to know the deadlines for paying the unified social contribution, single tax, military duty, and reporting for different groups of entrepreneurs. Find out more about what sole proprietors need to do in April 2025

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April is one of the busiest months for individual entrepreneurs (IEs), as it is the time when they have to file reports and make mandatory payments to the budget. To avoid fines and problems with the tax authorities, it is important to meet the deadlines.

The main tax obligations of sole proprietorships in April

Sole proprietorships in the 3rd group

1. Payment of the single social contribution (SSC) for the 1st quarter - UAH 5,280 by April 21.

2. Submission of the single tax payer's declaration for the 1st quarter of 2025 - by May 12.

3. Payment of 5% of the single tax for the 1st quarter - by May 20.

4. Payment of 1% of the military fee for the 1st quarter - by May 20.

Individual entrepreneurs in the 1st and 2nd groups

1. Payment of single social contribution for the 1st quarter - UAH 5280 by April 21.

2. Payment of the military fee for April - UAH 800 by April 20.

3. Single tax for April:

FOP of the 2nd group - UAH 1600 by April 20.

Individual entrepreneurs of the 1st group - UAH 302.80 by April 20.

Individual entrepreneurs registered in the territories where military operations are underway may voluntarily pay the military fee and the single tax.

Individual entrepreneurs who have employees

1. Submission of the Tax calculation with Annex 1 on the Single Social Contribution and Annex 4DF - by April 21.

Individual entrepreneurs making payments to individuals

1. Submission of the Tax calculation with Annex 4DF - by April 21.

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Payment of the single social contribution in 2025

Starting from 2025, the military privilege for voluntary payment of the Single Social Contribution will be canceled, and now all entrepreneurs must make this contribution (except for certain categories). The next payment deadline is April 21, and the amount of the contribution is UAH 5,280.

Exemptions from the unified social contribution apply to:

- old age pensioners

- Persons with disabilities;

- individual entrepreneurs who have an official job (paid for by their employer);

- entrepreneurs in the occupied territories and in the areas of active hostilities;

- mobilized military sole proprietors (except for those who have employees).

Declarations and reporting

The deadline for submitting a single tax return of a group 3 taxpayer is May 12. In 2025, the declaration form was updated to include data on the accrual and payment of the military fee. The Tax Service recommends not to rush to submit the report in the first days of April, but to wait a few days to eliminate possible technical errors.

The following documents must be submitted byApril 21 :

- Reporting on employees;

- Appendix 4DF to the Tax calculation (contains data on accrued/paid income to individuals and the amount of taxes withheld).

Payment of taxes in April

In addition to the single social contribution, sole proprietors are required to pay taxes on time:

Group 1 soleproprietors - UAH 302.80 of single tax by April 20.

Group 2 soleproprietors - UAH 1600 of the single tax by April 20.

FOPs of the 3rd group - 5% of the single tax and 1% of the military fee until May 20.

Military duty for April - UAH 800 by April 20.

Recommendations for paying taxes

When paying the military fee, it is important to specify the details correctly, as there are separate accounts for different types of payments. For example, contributions for yourself should be paid using the payment code 11011700.

Compliance with these deadlines will help you avoid penalties and problems with the tax authorities. If you have any questions, we recommend that you contact a tax advisor or use the Taxpayer's Electronic Account.

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We remind you! All entrepreneurs who accept payment for goods or services are now required to generate fiscal receipts through POS terminals or software-based cash registers (PTRs). Read what innovations have been introduced and what fines are threatened to those who ignore the requirements of the law in our previous article.

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