An individual entrepreneur provides marketing services online and works from home or from personal access points. Does such a payer need to report using form No. 20-ОПП?
Basic aspects of taxation
According to item 63.3 of the Tax Code of Ukraine (hereinafter – the Tax Code), the objects of taxation and objects related to taxation (hereinafter – objects of taxation) are property and actions in connection with which the taxpayer has obligations regarding the payment of taxes and fees. Such objects for each type of tax and fee are determined in accordance with the relevant section of the Tax Code.
The taxpayer is obliged to register with the relevant controlling authorities at the main and non-main place of accounting, to report all objects of taxation to the controlling authorities at the main place of accounting in accordance with the procedure for accounting of taxpayers, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011 (hereinafter – the Procedure).
Nuances of submitting form No. 20-ОПП
According to item 8.4 of Chapter VIII of the Procedure, notification No. 20-ОПП is submitted within 10 working days after registration, creation or opening of taxation objects to the controlling authority at the main place of registration of the taxpayer.
Notification No. 20-ОПП provides information on all taxation objects that are owned, rented or leased.
When submitting notifications in form No. 20-ОПП, the principle of consolidation of information provided about the subject of taxation is applied. This principle does not apply when providing information about objects of movable and immovable property that are subject to registration in the relevant state body with the receipt of the relevant registration number.
In the event that the place of residence of an individual entrepreneur is the place of conducting business activities, or is connected with the implementation of business activities, the individual entrepreneur submits notification No. 20-ОПП to the controlling body in accordance with the established procedure, informing about the place of residence as about the object of taxation.
In this case, in column 3 of notification No. 20-ОПП, guided by the recommended handbook of types of taxation objects (hereinafter – the handbook), the type of taxation object “682 apartment”, “685 residential building”, “293 cottage” etc. is indicated.
Column 9 of notification No. 20-ОПП provides for the indication of the actual state of the taxable object (operated, rented, leased, etc.) at the time of filling out notification No. 20-ОПП.
Column 10 of notification No. 20-ОПП indicates the type of right to the object of taxation (right to ownership, possession, use, etc.), which is determined by the relevant legal document(s).
In the event that, in accordance with the requirements specified in the KVEDs application, the taxpayer conducts activities throughout the country, then the type that most closely corresponds to the type or place of activity is selected from the handbook to fill out message No. 20-ОПП. At the same time, the principle of consolidation of information about the object of taxation is applied.
If consulting services, information services, which are marketing services, are provided, the place of provision of such services (office, apartment, office, consulting point) is indicated in message No. 20-ОПП.
Information about a table or an order table as an object of taxation is submitted if the table is used as a point of service provision, including in the territory of a trade, trade and entertainment, business center.
In the event of a change in information about the subject of taxation, namely: a change in the type, name, location, type of law or state of the subject of taxation, the taxpayer submits to the controlling body at the main place of registration a notification in form No. 20-ОПП with updated information about the subject of taxation, in respect of which changes have taken place, in the same order and terms as during the registration, creation or opening of the subject of taxation (item 8.5 of Chapter VIII of the Procedure).
