Which tax authority do large taxpayers submit their unified reporting to?

The Southern Interregional Office of the State Tax Service for Large Taxpayers has clarified which regulatory body receives the Calculation and where the single contribution is paid by the insurers (employers) who are large taxpayers.

According to paragraph 4 of part 2 of Article 6 of the Law of Ukraine dated July 8, 2010, No. 2464-VI "On the Collection and Accounting of the Single Contribution for Mandatory State Social Insurance," with amendments and additions, the payer of the single contribution for mandatory state social insurance is required to submit reports, including information about the employee's primary place of work, the calculation of the single contribution, and to pay it to the regulatory body at the primary place of registration of the single contribution payer, within the deadlines, in the manner, and in the form established by the central executive authority responsible for shaping and implementing state financial policy, in agreement with the Pension Fund and the Fund for Mandatory State Social Insurance of Ukraine in case of unemployment.

By the Order of the Ministry of Finance dated January 13, 2015, No. 4, with amendments and additions, the form of the Tax Calculation of amounts of income accrued (paid) in favor of taxpayers – individuals, and amounts of tax withheld from them, as well as amounts of the accrued single contribution, and the Procedure for filling out and submitting the Tax Calculation of amounts of income accrued (paid) in favor of taxpayers – individuals, and amounts of withheld tax, as well as amounts of the accrued single contribution have been approved.

According to paragraph 3 of Section II of the Procedure, the Calculation is submitted to the regulatory body at the primary place of registration.

According to paragraph 64.7 of the Tax Code of Ukraine, the procedure for forming the Register of Large Taxpayers for the relevant year, considering the criteria defined by the Tax Code for large taxpayers, is determined by the central executive authority responsible for shaping and implementing state financial policy.

After the taxpayer is included in the Register and receives a notification from the central executive authority implementing state tax policy regarding such inclusion, the taxpayer is obliged to register at the primary place of registration with the territorial body of the central executive authority that implements state tax policy, which supports large taxpayers from the beginning of the tax period (calendar year) for which the Register has been formed, and at the secondary place of registration in such territorial body of the central executive authority or its structural subdivisions concerning existing locations within the locality where the territorial body of the central executive authority, implementing state tax policy, supports large taxpayers, taxation objects, or objects related to taxation according to the list defined by the central executive authority responsible for shaping and implementing state financial policy, or through which the activities of such a large taxpayer are conducted.

In other words, insurers (employers) who are large taxpayers submit the Calculation and pay the single contribution to the regulatory body at the primary place of registration.