Publication date: 09.05.2024
active and purposeful military lawyer with more than 4 years of experience
How is registration carried out at the main place of registration of the FOP?
According to Clause 6.1 of Section VI of the Procedure for Accounting of Tax Payers and Fees, approved by the Order of the Ministry of Finance No. 1588 of December 9, 2011 (hereinafter - Order No. 1588), the registration of an individual entrepreneur at the main place of registration is carried out after his state registration in accordance with the Law of Ukraine dated May 15, 2003 No. 755-IV "On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Organizations" (hereinafter - Law No. 755), by the controlling body at the place of its state registration on the basis of: information on the state registration of an individual - an entrepreneur; information on the cancellation of the state registration of termination of business activity of an individual entrepreneur.
Controlling bodies control the information received regarding an individual entrepreneur from the Unified Register of Legal Entities, Individual Entrepreneurs, and Public Organizations (EUR) in accordance with the procedure specified in Clause 3.3 of Chapter III of Order No. 1588 (Clause 6.2 of Chapter VI of Order No. 1588).
Enrollment at the main place of registration of an individual entrepreneur by the controlling body is carried out on the day of receiving information about the state registration of an individual entrepreneur and is carried out on the date of entering data into the Register of Self-Employed Persons under a number that corresponds to the serial number of the registration of the relevant notice of the state registrar in the application registration log and notices on registration (amendments) of taxpayers (for self-employed persons) in form No. 7-OPP (clause 6.4 of Chapter VI of Order No. 1588).
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According to clause 6.5 of Chapter VI of Order No. 1588, data on registration of a natural person – an entrepreneur are transferred to the State Register of Deputies on the day of registration at the main place of registration with an indication of: the date and number of the entry on registration, the name and identification code of the controlling body in which the physical the entrepreneur is registered.
Registration of an individual entrepreneur is confirmed by information published on the portal of electronic services for legal entities, individual entrepreneurs and public organizations (portal of electronic services), in accordance with Law No. 755.
It should be noted that, in accordance with Clause 2 of Article 11 of Law No. 755, the information contained in the EDR is provided in the form:
1) free access through the portal of electronic services or using the Unified state web portal of electronic services to information from the EDR;
2) publication of public information from the EDR in the form of open data in accordance with the Law of Ukraine dated January 13, 2011 No. 2939-VI "On access to public information";
3) free access through a personal account to documents submitted, in particular, by a natural person - an entrepreneur;
4) documents in paper and electronic form contained in the registration file;
5) extract in paper form for affixing an apostille and in electronic form;
6) extracts in paper and electronic form containing information relevant at the time of request or on a specified date;
7) subjects of private law may be granted direct access to the EDR in electronic form in real time on a paid basis on the basis of contracts concluded with the technical administrator.
