A sole proprietor (FOP) on the single tax can file a declaration online in the Taxpayer’s Electronic Cabinet: this is an official service of the State Tax Service (DPS), and no additional software is needed for it to work. All you need is an electronic signature. Below are which declaration to file and by when, the steps in the cabinet, and a faster alternative in Diia. This article covers FOPs on the single tax: a FOP on the general system files a different declaration. Data checked on 19 October 2026.
Which Declaration to File and When
Single tax payers of the first and second groups file a declaration once a year, and the third group (individuals) every quarter (Article 296 of the Tax Code, version of 17 September 2026). The form of the FOP declaration was approved by Order No. 578 of the Ministry of Finance (Minfin) of 19 June 2015.
| Group | Frequency | Filing deadline | Nearest dates |
|---|---|---|---|
| 1 and 2 | Once a year | 60 calendar days after the end of the year | For 2026 — by 1 March 2027 |
| 3 (individual) | Every quarter | 40 calendar days after the end of the quarter | For Q3 2026 — by 9 November 2026; for Q4 — by 9 February 2027 |
If the last day falls on a weekend or a public holiday, the deadline moves to the nearest business day (clause 49.20). A FOP on the general system files a declaration of property status and income: for personal income tax payers, including the self-employed, the general deadline is 1 May of the year following the reporting year (clause 49.18.4). The declaration also contains information on the unified contribution: in groups 1 and 2 in the annual one, in group 3 in the Q4 declaration. You can calculate the amount of the single tax and the unified contribution (ESV) with the calculators on the “Data and Tools” page, and you can read about the contribution in the article ESV for FOPs in 2026.
Separate payment deadlines: third-group payers pay the single tax within 10 calendar days after the deadline for filing the quarterly declaration, that is, for Q3 2026 by 19 November 2026 (our own calculation). First- and second-group payers pay an advance no later than the 20th of the current month (clauses 295.1, 295.3).
What You Will Need
- A qualified electronic signature (QES). The key may be a file, hardware or one stored in the cloud. If you do not have one, Diia advises contacting an accredited certification center: according to Diia, it costs about UAH 200, and the signature can be obtained free of charge by PrivatBank clients, as well as at the Ministry of Internal Affairs (MVS) and the tax office.
- Income amounts for the period. Do not include income that is not subject to taxation: Diia emphasizes this.
- A valid agreement on recognition of electronic documents. According to the cabinet’s help page, without it you can file only a limited list of reports, and single tax declarations are not among them (see the “If It Does Not Work” section).
Logging In to the Electronic Cabinet
According to the cabinet’s help page, the private part is entered after electronic identification by one of the following methods: a QES (a file or hardware key), through id.gov.ua (BankID or MobileID), a “cloud” signature, or “Diia.Signature.” To log in with a key, choose a certification center, open the key file, enter the password and click “Read,” then “Log in.” Logging in with “Diia.Signature” means clicking “Get a code,” scanning the QR code and confirming in the app. An electronic seal key does not work for logging in; you need the key of the person themselves.
Step by Step in the Electronic Cabinet
The steps follow the “Report Entry” section of the cabinet’s help page.
- Log in to the private part of the cabinet and open “Report Entry.”
- Set the reporting period: year and month. For example, the year 2025 and January open monthly reporting for January, quarterly reporting for Q1 and annual reporting for 2025.
- Click “+ Create.” Find the form by report group or enter the code or name in the search field. The “Deadline” column shows the last day for filing.
- Set the document parameters: status (reporting, new reporting or corrective), the number of the same-type document and the tax office code (DPI). By default, the authority at the place of main registration is suggested. Click “+ Create” again.
- Fill in the form. Required fields and fields with errors are highlighted after the check. You do not need to fill in lines that do not relate to the reporting period: the system will only warn you.
- Click “Check.” The cabinet saves the document and checks it on the server. With critical errors it will not let you sign; with non-critical ones it will.
- Click “Sign.” Choose the key medium (file, hardware, cloud storage), leave “Detect automatically” in the certification center field or specify your own, choose the key file, enter the password and click “Read,” then “Sign.”
- Click “Send.” The button becomes available only after all signatures. The processing result arrives as receipts: they are visible in the “Receipt” column.
A declaration is considered accepted when there is a receipt of acceptance (clause 49.9 of the Tax Code). Previously filed reports are visible in the “Viewing Reports” section regardless of the way they were filed, including those filed on paper.
A Faster Alternative: Diia
If you are on the single tax, have no employees, do not pay VAT and have not changed your group since the start of 2021, you can also file the declaration in Diia: the service is free, and filling it in takes about 3 minutes. Diia checks your data in the tax service’s registers, offers you a period to choose and an income amount to enter, and then you sign the declaration with an electronic signature. Processing at the tax office most often takes up to 24 hours. In the app, the Ministry of Digital Transformation (Mintsyfry) described the path “Services” → “Taxes” → “Submit a declaration.” Sign with the key that the tax office has already recognized: the first time, it can be any QES.
If It Does Not Work
- The report is not sent: a message appears about a violation of the requirements of the instruction on preparing and filing tax documents and about the possible termination of the agreement on recognition of electronic reporting. In that case, the help page advises going to “Report Entry,” choosing report group F13, creating and sending form F1392001, waiting for the receipt (it arrives within one business day) and only then filing reports.
- The key cannot be read: a message about an incorrect password or a damaged key usually means a mistake when entering the password; try again. A message about an error in transmitting the request to the certification center server indicates that the server is unavailable: try later or use a key from another center.
- The cabinet says you have no signing right. PrivatBank keys (.jks files) may contain two keys: the person’s and the seal’s. If logging in fails, the cabinet’s help page advises trying the second key from the list.
- You need help. Cabinet support service: 0 800 501 007.
Do not be late. For failure to file or late filing of a declaration, a fine of UAH 340 is provided, and for a repeat violation within a year, UAH 1,020 (Article 120 of the Tax Code). For payers who, because of martial law, could not perform the obligation on time, the Code provides for exemption from liability provided it is performed within six months after martial law ends (clause 69.1 of Subsection 10 of Section XX). This is an exception, so go by the usual deadlines. Do not give anyone your key or password.
Frequently Asked Questions
Can I file a declaration without an electronic signature?
Not online: both in the cabinet and in Diia the document is signed with an electronic signature. But the Code does not oblige you to file the declaration electronically: it can be submitted in person or sent by mail with a notice of delivery and an inventory of the contents (clause 49.3).
How do I know the declaration has been accepted?
A receipt of acceptance will appear in the cabinet, and in Diia a status message by email and in the “Please note” section. If Diia did not accept the declaration, file a new one, checking the data carefully. The only ground under the Code for not accepting an electronic declaration is an invalid signature, including when the certificate has expired (clause 49.3).
What should I do if I entered the wrong income amount?
Diia explains: until the deadline has passed, you can file a new reporting declaration, and after the deadline a corrective one. In the cabinet, you do this by choosing the status “New reporting” or “Corrective” when creating the document.
Do I have to pay the tax at the same time as filing?
No, these are separate actions. Third-group payers pay within 10 calendar days after the deadline for filing the declaration, first- and second-group payers pay an advance by the 20th of the current month.
Where can I find previously filed declarations?
In the Electronic Cabinet, in the “Viewing Reports” section: it shows previously filed tax, pension and statistical reports regardless of how they were filed, including those filed on paper. In Diia, accepted declarations for the last 3 years are available on request in the “Submitted reports and declarations” section.
