ua-return-assembly

Ukraine FOP Return-Assembly Orchestrator v0.1

1. What this file is

This is the capstone skill for the Ukraine self-employed (ФОП / FOP) workflow. It runs last, after intake and after the content skills have produced their numbers.

It computes nothing. Its job is to:

• pick the correct declaration based on the regime,
• gather every content-skill output into one reviewer package,
• lay out the filing-and-payment calendar by group,
• describe submission via the Електронний кабінет with a КЕП, and
• run the final pre-filing checklist.

All tax figures come from the content skills. This orchestrator only sequences, reconciles, and packages. Every number is provisional until a qualified Ukrainian accountant reviews and signs off.

Do not re-interrogate scope that ua-freelance-intake already validated (ФОП vs ТОВ, simplified vs general, group, VAT status, residency). Trust the intake package; cross-check specific numbers during reconciliation only.

2. Inputs required

The structured intake package from ua-freelance-intake:

• ФОП status confirmed; regime (simplified single tax vs general system); group (1, 2, or 3) if simplified; VAT registration status; confirmed Ukrainian tax residency for the year.
• КВЕД activity codes; bank-statement-derived income (FX converted to UAH at the NBU rate on the date of receipt); flags for barred activities or approach to the group income cap.

Per-skill outputs (whichever apply to the regime):

• ua-single-tax — single-tax liability and the 1% military levy where applicable; group, period, and rate (Group 1/2 fixed; Group 3 percentage 3% VAT-registered / 5% non-VAT).
• ua-income-tax — general-system net taxable income, 18% PIT and 5% military levy (general-system FOPs only).
• ua-social-contributions — ЄСВ (unified social contribution) "for self," by quarter, at 22% of the contribution base with the monthly minimum, plus any exemption (pensioner, disability, employed elsewhere as primary job, mobilised).
• ukraine-vat — VAT return box values and net VAT payable/refundable (registered FOPs only).

If a required output is missing, halt and route back to the relevant content skill before assembling.

3. Decision tree — which declaration, which schedules

Is the FOP on the SIMPLIFIED system (single tax)?
│
├── YES → Декларація платника єдиного податку
│         (single-tax payer declaration, MoF Order No. 578)
│         │
│         ├── Group 1 or 2 → ANNUAL declaration
│         │     + Додаток 1 (ЄСВ "for self") where ЄСВ was paid
│         │     + monthly single tax & military levy paid by the 20th
│         │
│         └── Group 3 → QUARTERLY declaration (cumulative within the year)
│               + Додаток 1 (ЄСВ "for self")
│               + ukraine-vat return separately if VAT-registered (3% rate)
│
└── NO (GENERAL system) → Декларація про майновий стан і доходи
          (property-status-and-income declaration) — ANNUAL
          + the FOP business-income section (18% PIT + 5% military levy)
          + ЄСВ "for self" reported via the quarterly combined report (see §4)
          + ukraine-vat return separately if VAT-registered

Notes:

• The single-tax declaration and the property-and-income declaration are mutually exclusive for the period — a FOP is on exactly one regime.
• ЄСВ "for self" is now reconciled through the quarterly combined report (об'єднана звітність з ЄСВ, ПДФО та військовим збором). For simplified FOPs, ЄСВ "for self" continues to be declared via Додаток 1 to the single-tax declaration; the combined report covers ЄСВ/PIT/military-levy where the FOP has employees or pays individuals.
• VAT is always its own return on its own monthly cycle; it is never folded into the income or single-tax declaration.

4. Filing & payment calendar (tax year 2026)

Filing & payment calendar (tax year 2026)

Standard rule: if a deadline falls on a weekend or public holiday, it moves to the next working day. Dates below already reflect 2026 weekend shifts where confirmed.

Filing & payment calendar table (MoF Order No. 578; tax.gov.ua)

Obligation	Group 1 & 2 (simplified)	Group 3 (simplified)	General system
Single-tax / income declaration — filing	Annual: by 2 Mar 2026 (for 2025; 1 Mar is Sunday)	Quarterly, within 40 days of quarter-end: Q1 by 11 May 2026, Q2 by 10 Aug 2026, Q3 by 9 Nov 2026, Q4/annual by 9 Feb 2027	Annual property-and-income declaration: by 1 May 2026 (for 2025)
Single tax — payment	Monthly, by the 20th of each month (advance payment)	Quarterly, within 10 days of the filing deadline: Q1 by ~20 May, Q2 by ~20 Aug, Q3 by ~19 Nov, Q4 by ~19 Feb 2027	n/a (pays PIT instead)
PIT (18%)	n/a	n/a	Final settlement by 10 May 2026 (10 days after filing); advance instalments during the year
Military levy	Built into the single-tax regime; paid monthly with single tax (by the 20th)	1% of income, paid quarterly within 10 days of the filing deadline	5% of net income, settled with PIT by 10 May 2026
ЄСВ (unified social contribution, "for self")	Quarterly, by the 20th of the month after the quarter: Q1 by 20 Apr 2026, Q2 by 20 Jul 2026, Q3 by 19 Oct 2026, Q4 by 19 Jan 2027	Same quarterly schedule as Group 1&2	Same quarterly schedule
VAT return (if registered)	Monthly: within 20 days after the reporting month	Same — monthly within 20 days	Same — monthly within 20 days
VAT payment (if registered)	Within 10 days after the return filing deadline (~30th of the following month)	Same	Same

2026 reporting change — abolition of the separate monthly report: From 1 January 2026 the separate monthly ЄСВ / PIT / military-levy calculation (Податковий розрахунок) is abolished for FOPs and self-employed persons. It is replaced by a quarterly combined report (об'єднана звітність), first due for Q1 2026 within 40 calendar days of quarter-end (i.e. by ~10–11 May 2026). The report is one quarterly form that still breaks the figures out month-by-month inside it. The monthly cycle remains only for legal entities. Confirm the FOP files the combined report only where it has employees / pays individuals; a FOP with no employees declares ЄСВ "for self" through the declaration's Додаток 1.

The exact ЄСВ minimum, single-tax fixed amounts, and military-levy figures for 2026 come from the content skills, not this orchestrator. Do not hard-code them here.

5. Submission — Електронний кабінет + КЕП

All FOP declarations and reports are filed electronically through the State Tax Service's Електронний кабінет (cabinet.tax.gov.ua) — or an accredited e-reporting provider (Вчасно, M.E.Doc, Соната, Taxer, etc.).

Process:

1. Authenticate to the Електронний кабінет with a КЕП (кваліфікований електронний підпис — qualified electronic signature). The КЕП identifies the FOP and is mandatory for signing.
2. Open «Ведення звітності» (reporting), select the correct form for the period:
   • Декларація платника єдиного податку (single-tax payer declaration) — simplified FOPs; or
   • Декларація про майновий стан і доходи (property-and-income declaration) — general-system FOPs; plus
   • the об'єднана звітність (quarterly combined report) if there are employees; and
   • the VAT return (Податкова декларація з ПДВ) if registered.
3. Attach the relevant додатки (e.g. Додаток 1 for ЄСВ "for self").
4. Sign with the КЕП and submit.
5. Wait for two receipts (квитанції):
   • Квитанція №1 — confirms delivery to the tax authority's receiving system.
   • Квитанція №2 — the acceptance receipt. The report is officially filed only when Квитанція №2 reads «Прийнято» (Accepted).
6. Pay the liabilities by the payment deadlines in §4 (filing and payment are separate dates).

Store both квитанції with the package as proof of filing. A missing or rejected Квитанція №2 means the report is not filed — resolve the rejection reason and resubmit before the deadline.

6. Final pre-filing checklist

• Regime confirmed from the intake package: simplified (group 1/2/3) or general system — exactly one.
• Correct declaration selected per §3 (single-tax payer declaration vs property-and-income declaration).
• All applicable content-skill outputs present: ua-single-tax or ua-income-tax; ua-social-contributions; ukraine-vat if registered.
• FX income converted to UAH at the NBU rate on the date of receipt; total income reconciles to bank statements.
• No barred activity (excisable goods, FX exchange, financial services, gambling, mineral extraction) and the group income cap not breached.
• ЄСВ "for self" computed for every quarter, with any exemption (pensioner, disability, employed-elsewhere, mobilised) documented.
• Додаток 1 (ЄСВ) attached where ЄСВ was paid.
• Single tax + military levy reconciled to the regime and group.
• If employees/payments to individuals: quarterly combined report prepared (not the abolished monthly form).
• VAT return box values reconciled to turnover; net VAT payable/refundable agreed (registered FOPs).
• Filing and payment dates from §4 mapped to a concrete action list with amounts.
• КЕП valid and not expired; access to the Електронний кабінет confirmed.
• Two receipts captured after submission; Квитанція №2 = «Прийнято» for every report.
• Qualified Ukrainian accountant has reviewed and signed off before filing.

7. Reference Material

Declarations & forms

• Декларація платника єдиного податку (single-tax payer declaration) — MoF Order No. 578; annual for Groups 1&2, quarterly cumulative for Group 3; Додаток 1 = ЄСВ "for self".
• Декларація про майновий стан і доходи (property-status-and-income declaration) — general-system FOPs and individuals; updated form per MoF order effective 06.02.2026.
• Об'єднана звітність з ЄСВ, ПДФО та військовим збором — quarterly combined report (replaces the abolished monthly Податковий розрахунок from 1 Jan 2026); for FOPs with employees / payments to individuals.
• Податкова декларація з ПДВ — monthly VAT return for registered FOPs.

Key 2026 deadlines (verify each against tax.gov.ua before filing)

• Group 1&2 single-tax declaration (2025): by 2 Mar 2026.
• Group 3 single-tax declaration: quarterly within 40 days — Q1 11 May 2026, Q2 10 Aug 2026, Q3 9 Nov 2026, Q4 9 Feb 2027.
• General-system property-and-income declaration (2025): by 1 May 2026; PIT + military levy settled by 10 May 2026.
• ЄСВ "for self" (quarterly): Q1 20 Apr 2026, Q2 20 Jul 2026, Q3 19 Oct 2026, Q4 19 Jan 2027.
• Single tax: Group 1&2 monthly by the 20th; Group 3 quarterly within 10 days of the filing deadline.
• VAT: file within 20 days of month-end, pay within a further 10 days (registered only).

Submission

• Електронний кабінет — cabinet.tax.gov.ua; sign with КЕП; report filed only on Квитанція №2 «Прийнято».

Authority

• State Tax Service of Ukraine — tax.gov.ua / dps.gov.ua.

Figures, rates, and minimum-base amounts are owned by the content skills, not this orchestrator. Deadlines shift to the next working day on weekends/holidays — re-verify each year.

Disclaimer

This skill performs orchestration only: it selects the correct declaration, sequences the content skills, builds the calendar, and packages the result. It computes no tax. Every figure, schedule, and return assembled here is provisional and must be reviewed and signed off by a qualified Ukrainian accountant or auditor before it is filed with the State Tax Service. Deadlines and form references reflect rules as understood for tax year 2026 and must be re-verified against tax.gov.ua / dps.gov.ua at filing time. The most up-to-date version of this skill is maintained at openaccountants.com.

2. Inputs required

0. Intake package input — Consume structured intake package
1. Single tax skill invocation — Consume single-tax liability output
2. Income tax skill invocation — Consume general-system PIT/military levy output
3. Social contributions skill invocation — Consume ЄСВ output by quarter
4. VAT skill invocation — Consume VAT return box values and net VAT payable/refundable

3. Decision tree — which declaration, which schedules

0. Select declaration — Select correct declaration and schedules per decision tree

4. Filing & payment calendar (tax year 2026)

0. Build calendar — Lay out filing-and-payment calendar by group

5. Submission — Електронний кабінет + КЕП

0. Submission guidance — Describe submission via Електронний кабінет with КЕП

6. Final pre-filing checklist

0. Run checklist — Run final pre-filing checklist