This was reminded by the SFS of Ivano-Frankivsk region.

In particular, from 23.05.2020, in accordance with paragraph 65.5 of Article 65 of the Tax Code, registration of a self-employed person is carried out by the supervisory authority on the day of receipt of relevant information from the state registrar (for individuals - entrepreneurs) or acceptance of application (for persons carrying out independent professional activity). Previously, the registration of a self-employed person was carried out by the controlling body no later than the next working day from the date of receipt of the relevant information from the state registrar.

Data on registration of a natural person-entrepreneur shall be transferred to the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Associations on the day of registration in accordance with the procedure established by the Ministry of Justice of Ukraine and the central executive body for formation and implementation of state financial policy. .

Registration of an individual entrepreneur is confirmed by information published on the portal of electronic services in accordance with the Law of Ukraine "On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Associations". Previously, the registration of a natural person - entrepreneur was confirmed by an extract from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Associations, which was sent (issued) to a natural person - entrepreneur in the manner prescribed by law.

Also, Article 65 is supplemented by a new paragraph 65.9 according to which a natural person who is registered as an entrepreneur and at the same time carries out independent professional activity is registered in the supervisory authorities as a natural person - entrepreneur with a sign of independent professional activity.

In addition, paragraph 65.10 of Article 65 was amended, which defines the procedure for making an entry in the State Register on the termination of entrepreneurial activity of a natural person - entrepreneur or independent professional activity of a natural person.

From now on, the grounds for making such an entry will be:

- making an entry in the USR on the state registration of the termination of entrepreneurial activity of an individual entrepreneur - from the date of state registration of the termination of entrepreneurial activity;

- termination or cessation of independent professional activity or change of organizational form of the relevant activity from independent (individual) to another - from the date of the authorized body of the relevant decision or other date specified by law governing registration of relevant independent professional activity, date of termination, suspension or change of organizational forms of relevant activity from independent (individual) to another;

- expiration of the registration certificate or other document (permit, certificate, etc.) - from the date of expiration of such period;

- cancellation or cancellation in accordance with the law of registration certificate or other document (permit, certificate, etc.) confirming the right of an individual to conduct independent professional activity, or cancellation of registration for state registration of an individual entrepreneur - from the date of such cancellation or cancellation.

If, after making an entry in the State Register on the termination of entrepreneurial or independent professional activity, an individual continues to carry out such activity, it is considered that he has started such activity without registering as a self-employed person.