In accordance with paragraphs. 5 item 298.3 of Art. 298 of the TCU, the application for the application of the simplified taxation system indicates the types of economic activity selected by the business entity, in accordance with the NACE DK 009: 2010.

Thus, the classification of economic activities (NACE DK 009: 2010) was approved by the order of the State Committee of Ukraine for Technical Regulation and Consumer Policy dated 11.10.2010 №457 as amended. The register of single tax payers includes, in particular, information on types of economic activity (paragraph 299.7 of Article 299 of the TCU).

Thus, on the basis of an application submitted by a natural person - entrepreneur (hereinafter - FOP) for the application of the simplified taxation system, information on types of economic activity is entered into the register of single taxpayers, provided that these activities give the right to apply the simplified taxation system.

At the same time, the TCU does not provide for restrictions for sole proprietors on the number of activities that can be included in the register of single tax payers.