This right of the respective taxpayers is enshrined in paragraph 295.5 of the Tax Code of Ukraine (hereinafter - TCU).

It is noted that if the entrepreneur has already paid an advance payment for the month in which he was on sick leave, or plans to be on vacation (for example, in case of payment of a single tax in advance for the quarter), such amount is credited to future single tax payments. .

To do this, information on the period of annual leave and the period of temporary incapacity for work with the mandatory addition of a copy of the certificate of incapacity for work is submitted on the application in any form (subparagraph 298.3.2 of the TCU).

In order to avoid violation of the terms of payment of advance payments, it is recommended to submit an application to the supervisory authority regarding the period of annual leave before the start of leave.

Please note that if the duration of leave is less than one calendar month, there are no grounds for exemption from paying the single tax for one calendar month. The norms of the TCU do not provide for the termination of leave.

If the entrepreneur was ill during the selected vacation period (specified in the application) and such illness lasted 30 or more calendar days - he has the right to withdraw the application. But you need to have time before the holiday.

If a single tax payer has been ill for 30 or more calendar days and the illness started before the 20th of the month and ended in the following month (s), such taxpayer is exempt from paying the single tax only for the calendar month (s). in which (they) began to get sick (sick)), and for the next calendar month, in which, according to the certificate of incapacity, the disease ended, pays a single tax in accordance with the norms of the TCU.

Moreover, for the period of leave or sick leave, the activity must be suspended and there should be no income. If the current account receives money during the holiday or sick leave, the private individual must have documentary evidence that it is money for goods (services) delivered before the holiday or sick leave, or a contract has been concluded that provides for the transfer of prepayment.

We also draw your attention to the fact that at the time of vacation, single tax payers are not exempt from paying other tax payments and reporting.