What it is? The purpose of the book can be understood from its title. This is a kind of reporting in which the entrepreneur must record their daily income.
Currently, the entrepreneur must register the income book in the tax immediately after state registration. To do this, the entrepreneur must take the book to the tax office, where the book is signed and stamped, and then go to pick it up. That is, to register a book, an entrepreneur must visit the tax office at least twice, and then fill it out every day.
What will change? On July 14, the Verkhovna Rada abolished the mandatory registration and maintenance of income books for sole proprietors of 1-2 groups of the single tax and 3 groups that are not VAT payers.
The changes take effect on January 1, 2021. That is, from 2021, entrepreneurs who currently keep books will no longer need to do so.
So, from January 1, 2021, in order to register as a self-employed person, you will not even need to leave home, it is enough to have a computer and Internet access.
If you want to prepare for the inspection, or you need to appeal the fine of the supervisory authority - leave your number and we will call you.