Individual entrepreneurs on a general system of taxation are required to register new accounting books of incomings and expenses with the tax authority at the place of registration
Keeping the book of income and expenses is mandatory. It contains the result of the working day as entries of received income and documented expenses.
The book is maintained by choice of the taxpayer in paper or electronic form.
Book's form is approved by the Ministry of revenue and duties of Ukraine of 09.16.2013, № 481 "On Approving the Form of the Book of income and expenditure, which is maintained by individual entrepreneurs other than those on a simplified system of taxation, and individuals who carry out independent professional activities, and the Procedure of its maintenance", registered with the Ministry of Justice of Ukraine of 01.10.2013 under № 1686/24218.
