Sole proprietors’ reporting in 2026: everything entrepreneurs need to know

Tax reporting is a separate part of an entrepreneur’s work. Even if a sole proprietor pays taxes on time, they may make mistakes when filling out and submitting reports and receive a fine.

In 2026, sole proprietors will report on the results of 2025 and submit quarterly and monthly reports in accordance with the general rules of the Tax Code and the Law on Social Security Contributions. In this article, we will discuss what forms of reporting sole proprietors of different groups and taxation systems will submit in 2026, how to submit reports, and how the Vchasno.Zvit service helps simplify this process.

What reports do sole proprietors submit in 2026

The reporting forms and frequency for sole proprietors are determined by the Tax Code of Ukraine and Law of Ukraine No. 2464-VI. Let’s take a look at what reports sole proprietors under different taxation systems submit.

🔸 General system

Individual entrepreneurs under the general system submit the following to the State Tax Service:

1. Declaration of property status and income. Individual entrepreneurs submit it annually in the form approved by Order of the Ministry of Finance No. 578. The declaration reflects the calculation of personal income tax and military tax.
2. Appendix 1 to the tax declaration contains the calculation of the unified social tax. Like the declaration, it is submitted annually.
3. VAT declaration — submitted monthly if the individual entrepreneur is registered as a VAT payer and their turnover for the last 12 months exceeds UAH 1 million.

If an entrepreneur is exempt from paying the Unified Social Contribution (retired due to age, person with a disability, etc.), they may not submit Appendix 1. A complete list of grounds on which a sole proprietor may be exempt from paying the Unified Social Contribution is provided in the Law «On the Unified Social Contribution».

🔸 Individual entrepreneurs on the simplified taxation system

The list of reports and the frequency of their submission depends on the sole proprietor’s taxation group.

When sole proprietors submit reports in 2026: deadlines

The deadlines for submitting reports are specified in Article 49 of the Tax Code of Ukraine:

• monthly reports — 20 calendar days after the end of the month;
• quarterly reports — 40 calendar days after the end of the quarter;
• annual reports — 60 calendar days after the end of the year.

Statistical reporting: when is it required?

A sole proprietor only needs to submit reports to the State Statistics Service if he has been officially included in the statistical observation program. In this case:

• The State Statistics Service must officially notify the sole proprietor by letter or through the respondent’s account.
• The request from the State Statistics Service is mandatory. Ignoring it will result in fines, as provided for, in particular, by Article 186-3 of the Code of Administrative Offenses.

After inclusion in the program, the State Statistics Service may require the sole proprietor to provide:

• reports on specific types of activities (transport, construction, industry, etc. — forms 1-P, 51-pas, 51-want, and others);
• special surveys for individual entrepreneurs with specific KVED codes (transportation, services, industry, etc.).

Who is exempt from reporting?

The law provides for exceptions when a sole proprietor is partially or completely exempt from the obligation to report on their own behalf:

1. Mobilized sole proprietors. Law No. 4505-IX and amendments to the Tax Code and the Law on Social Security Contributions exempt mobilized sole proprietors from paying most taxes (single tax, personal income tax, military tax, unified social contributions for themselves) and, accordingly, from filing reports on them for the period of service.
   After demobilization, the social proprietor has 180 calendar days to fulfill their deferred tax obligations without penalties.
2. Sole proprietors who have closed their businesses. After state registration of termination, it is necessary to submit liquidation reports (liquidation declaration of single tax or income + social security contributions report). After that, current reports for subsequent periods are not submitted.
3. Sole proprietors who are exempt from social security contributions. Certain categories (e.g., old-age pensioners, some persons with disabilities) do not submit Appendix 1 in accordance with the Law on Unified Social Contributions. However, a tax return (single tax or income tax) is mandatory if the sole proprietor had income during the reporting period.

How to fill out reports correctly?

Even a correctly filled out form may be rejected due to technical errors. When filling out reports, follow these rules:

• Income accounting: the data in the report must match your income accounting.
• Correct form: always use up-to-date forms (official forms of the State Tax Service).
• Electronic signature (QES): electronic declarations must be signed with a qualified electronic signature (QES) in accordance with Order No. 557 and the Law of Ukraine «On Electronic Trust Services». Without a correct signature, the report is considered not submitted.
• Codes and details: check the correctness of the RNOKPP, KATOTTG of the tax authority, as well as the absence of extra characters or incorrect data in the «zero» fields.

Common problems and mistakes when filing reports for sole proprietors

When filing reports, sole proprietors may make mistakes that result in penalties. Let’s take a closer look at the most common ones.

How Vchasno.Zvit helps sole proprietors submit reports

Using specialized services helps automate the process and minimize the risk of errors:

• Deadline reminders. The built-in calendar prompts you with report submission deadlines so that you always meet the 20/40/60-day deadlines.
• Creating the right forms. The service automatically offers the relevant forms that correspond to your group and taxation system.
• Checking the completion. The system checks the correctness of amounts, codes, and periods and warns you about typical errors, preventing technical rejections by the State Tax Service.
• Online reporting. Reports are sent directly to the State Tax Service via a secure channel with an electronic signature.

Conclusion

Compliance with the law is a set of clear but routine steps. By knowing the current reporting forms, deadlines for their submission, and using automated tools, you can turn reporting from a stressful task into a controlled process. The best way for an individual entrepreneur is to do everything in one service that has a calendar, auto-fill, checks, payment generation, and online reporting.