Single tax and general taxation system using the sole proprietor's figures

The calculation requires revenue, documented expenses, purchases, salaries, rent, fees, foreign-exchange operations and future investments. The single tax is calculated from income under the rules of the selected group, while the general system is linked to the net taxable result. Separately, the accountant shows personal income tax, the military levy, the unified social contribution, VAT and the cost of preparing documents.

The simplified system is suitable where the activity is permitted, the customer structure is appropriate, the income limit is controlled and the expense structure is relatively simple. Fixed payments for the first or second group and percentage rates for the third group make it possible to plan the burden in advance. At the same time, contracts and payment methods must comply with the conditions of the selected group throughout the entire period.

The general system makes sense where there are significant documented expenses, activity outside the conditions of the single tax, investments or a business with a variable margin. The entrepreneur keeps records of income and expenses and retains documents confirming their connection with the activity. The accountant assesses the tax result together with cash flow, because the payment date and recognition of an indicator serve different purposes.

VAT, cash register, expenses and transition between tax regimes

The accountant considers VAT separately: customers may expect a tax invoice, while purchases and imports generate input tax. For retail and online sales, the accountant checks the cash register/software cash register, the form of payment and documents for the customer. The bank and payment platform receive a description that matches the KVED activity code, contract and tax status. These costs are included in the comparison before the transition.

In the calculation, the accountant uses the social indicators and rates for 2026, official group limits, the military levy and the minimum unified social contribution. For the third group, the accountant considers the options of 5% without VAT or 3% with VAT and a military levy of 1% of income. For the general system, the accountant checks the current rates and the actual tax base of the specific entrepreneur. All assumptions are shown by the accountant as a separate line.

First, the accountant selects the period, closes the operations of the old regime and checks the application form and deadline. After filing, the accountant monitors the entry in the register and the date of the new status. The accountant updates the calendar, registers, invoice templates and document procedure. The accountant carries out the first operation under the new regime after confirmation so that the contract and accounting immediately correspond to the selected option.

After the first full period, the accountant compares the plan with actual revenue, expenses and payments. If the margin changes, employees, imports or a major customer appear, the accountant recalculates the figures. The entrepreneur sees the cost of the regime and can plan the next year, a transition to another group or registration of an LLC using confirmed data.

Tax burden calculation and support

The price depends on the number of operations, scenarios, VAT, cash register use, foreign trade, employees and the state of the documents. UBC can prepare the calculation and application or provide regular accounting. Before work starts, the accountant agrees the period, source data, expected result and control of tax status after the transition.

For comparison of the regimes, actual revenue, documented expenses, contracts, statements, employees and the plan for major operations are used. The accountant separately shows tax, the unified social contribution, the military levy, VAT and accounting costs. The owner sees the cash result of each option.

Under the single tax, the key factors remain the group, permitted activity, customer structure and income limit. Under the general system, documented expenses are included in the calculation. The same revenue may therefore produce a different tax burden depending on the margin and expense structure.

A new investment, cash register use, foreign-currency payment or a change in the type of activity may change the regime calculation. For such an operation, the contract, primary documents, taxpayer status and expected cash flow are taken into account. The owner receives a separate calculation before carrying out a significant operation.

The entrepreneur provides the accountant with data on income, expenses, employees and VAT, and the accountant keeps the calculation in accordance with the selected system. The dates for filing the transition application and starting the new regime are entered in the tax calendar. Registration information is retained together with the calculation.

After the end of the period, the owner receives a plan-versus-actual tax comparison, confirmation of the current status and a calendar of the next payments. These data make it possible to compare the actual cost of the regime with the preliminary calculation and assess the remaining capacity before the single-tax limit is reached.

After the first full quarter, the entrepreneur compares revenue, expenses, VAT and mandatory payments with the planned figures. A change in margin or customer structure is immediately reflected in a new calculation. A decision on another group or the general system is made using current figures.

Questions about a specific expense, type of activity or contract are considered together with the documents for the operation. For the single tax, the group conditions and income are important; for the general system, documentary confirmation of expenses is also important. The answer is recorded in the calculation for the specific period.

Before increasing turnover or registering an LLC, the owner compares both regimes again. New employees, VAT, investments and the sales forecast are included in the calculation. This shows at what indicators the current system continues to make economic sense for the business.

To select a taxation system, the accountant uses planned sales, documented expenses, customer structure, the need for VAT, the number of employees and the procedure for payments to the owner. For each option, the accountant calculates not only the tax amount but also administration costs, the effect of input VAT and the funds that will remain in the company after mandatory payments.

The calculation is checked under several scenarios: an ordinary month, growth in revenue, a major purchase and a change in customer structure. The owner sees the limits of the selected model and understands in advance at what indicators it needs to be reviewed. After the decision, UBC helps align contracts, accounting and the reporting calendar with the selected system so that it works in the company's daily operations. For the third group in 2026, the calculation separately shows 5% of income or 3% with VAT and a military levy of 1% of income.