Issue: № 3, 2026
Doi: https://doi.org/10.37634/efp.2026.3.8
The paper analyzes the peculiarities of tax accounting for a self-employed individual who is previously registered as a sole proprietor (individual entrepreneur). It emphasizes that, pursuant to subparagraph 14.1.226 of paragraph 14.1 of Article 14 of the Tax Code of Ukraine, a self-employed person is a taxpayer who is either an individual entrepreneur or a person engaged in independent professional activity, provided that such a person is not an employee within the scope of the respective entrepreneurial or independent professional activity. Independent professional activity is defined as the participation of an individual in scientific, literary, artistic, creative, educational, or teaching activities, as well as the activities of physicians, private notaries, private enforcement officers, attorneys, insolvency practitioners (property managers, rehabilitation managers, liquidators), auditors, accountants, appraisers, engineers, architects, persons engaged in religious (missionary) activities, or other similar activities, provided that such a person is not an employee or an individual entrepreneur (except for the case stipulated in Article 65.9 of this Code) and employs no more than four hired individuals. At the same time, pursuant to Article 65.9 of the Tax Code of Ukraine, if an individual is registered as an entrepreneur and simultaneously carries out independent professional activity, such an individual shall be registered with the tax authorities as an individual entrepreneur with an indication of conducting independent professional activity. Therefore, if a person who has acquired the right to carry out a certain type of activity as a self-employed individual is registered as an individual entrepreneur, that person is not required to undergo separate or repeated registration as a self-employed individual. Similar legal conclusions are reflected in judicial decisions, in particular in the Resolution of the Grand Chamber of the Supreme Court dated 4 December 2019 in case No. 520/3939/19 (Pz/9901/10/19), proceedings No. 11-1111zai19, as well as in the Additional Resolution of the Supreme Court dated 29 January 2026 in case No. 906/1674/23, adopted by a panel of judges of the Commercial Cassation Court.
Keywords : self-employed person, sole proprietor (individual entrepreneur), independent professional activity, attorneys, Supreme Court, Grand Chamber of the Supreme Court
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