3rd group FOP calendar for 2022

How dates are determined

The calendar applies the relevant tax rules to each reporting period and accounts for deadline transfers when the governing rule provides for them. For group 3 single tax and military levy, the deadline is no later than the 50th calendar day after quarter-end.

Official sources

Rules are checked against the Tax Code of Ukraine, Law No. 2464-VI, regulatory orders, and guidance from the State Tax Service.

• Articles 294.1, 296.3, and 49.18.2 of the Tax Code — quarterly period and filing within 40 calendar days
• Ministry of Finance Order No. 578 — FOP single-tax return form
• ДПС: форма F0103309 та додатки у складі декларації
• Article 293.3 of the Tax Code — 3% with VAT or 5% without VAT for Group 3
• Article 295.3 of the Tax Code — payment within 10 calendar days after the return deadline
• Податковий кодекс України
• Articles 4(1)(4), 7(1)(3), and 8(5) of Law No. 2464-VI — FOP duty, minimum base, and 22% rate
• Article 9(8), third paragraph, of Law No. 2464-VI — quarterly payment before the 20th of the following month
• Закон України №2464-VI