A lawyer conducts independent professional activity. How they report such work in electronic form and what documents are needed for this – read below.
Aspects of conducting independent professional activity
According to item 65.3 of the Tax Code of Ukraine (hereinafter – the Tax Code) and paragraph 1 of point 6.7 of Chapter VI of the Procedure for accounting of taxpayers and fees, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011, for registration by an individual who intends to conduct independent professional activity, within 10 calendar days after the state registration of independent professional activity in to the relevant authorized body and obtaining a certificate of registration or other document (permit, certificate, etc.) confirming the right of an individual to conduct independent professional activity, the following must be submitted in person (send by registered letter with a description of the attachment) or through an authorized person to the supervisory body under place of permanent residence:
- an application (for persons engaged in independent professional activity) in form No. 5-ОПП (Appendix 8 to Order No. 1588);
- a copy of the document confirming the right of an individual to conduct independent professional activity, defined in point1 of item 6.7 of Chapter VI of Order No. 1588.
If a lawyer or judicial expert conducts independent professional activity individually (not as part of a state specialized institution or other legal entity) not from the date of issuance of the relevant certificate, then to confirm the periods during which independent professional activity was not conducted, a document from the relevant authorized body or an extract from the register, which ensures the registration of independent professional activity, indicating the dates of suspension and renewal of the right to engage in independent professional activity or the dates of changes in the organizational form of the relevant activity is submttted.
Individuals who are engaged in independent professional activity and are registered as internally displaced persons may submit an application for registration/change of registration location to the supervisory authority at the place of registration of the actual place of residence of such an internally displaced person in accordance with the certificate of registration of an internally displaced person, a copy of which is submitted to the supervisory body (item 6.8 of Chapter VI of Order No. 1588).
When submitting the documents, the originals of the specified documents and ID must be presented.
E-submission of reports
Application in form No. 5-ОПП and copies of the specified documents can be submitted by means of electronic communications in electronic form in compliance with the requirements of the laws of Ukraine "On Electronic Documents and Electronic Documents Management " and "On Electronic Identification and Electronic Trust Services".
To create and send reporting documents in electronic form, the payer can use the software chosen at their discretion, including the Electronic Account.
Access to the private part of the Electronic Account (personal account), which is an individual personalized web page of the user, is granted after the user passes electronic identification online using a qualified electronic signature obtained from any Qualified provider of electronic trust services through the Integrated Electronic Identification System - id.gov.ua (MobileID and BankID), using Diia Signature or "cloud" qualified electronic signature.
The "Applications, requests for information" menu of the private part of the Electronic Account provides payers with the opportunity to create applications and requests for information, including Application in form No. 5-ОПП (form identifier F13141ХХ).
It is necessary to fill in the relevant fields of such an application in the proposed application form. At the same time, part of the fields of the electronic document are filled in automatically on the basis of registration and other data available in the State Tax Service (with the possibility of their correction).
Scanned copies of documents (file in pdf format with a size limit of 5 MB) are attached to the Application by selecting "Document of any format" in the "Attachments" tab of the above form.
After successful verification and saving, the electronic document must be signed and sent to the supervisory authority.
A natural person who intends to carry out independent professional activity, when submitting an application in electronic form No. 5-ОПП may not attach scanned copies of the ID, since the superimposed electronic signature of such a natural person identifies them as the author and signatory of the electronic document.
