Revenues Ministry explains
From 1 January 2014, following enactment of the Law of Ukraine of 24.10.2013 № 657-VII "On Amendments to the Tax Code of Ukraine regarding the recording and registration of taxpayers and improvement of certain provisions" newly registered entities may be optionally registered as single tax payers immediately after their registration automatically without visiting MRD body. This requires submitting an application to the state registrar together with the documents for the state registration of the entity. An MRD body will have to register a single tax payer within 2 working days after receiving the application from the state registrar or such entity.
Certificate of a single tax payer will be replaced by an extract from the Register of single taxpayers. Registers of taxpayers will be posted on MRD's official web portal. Extract from the Register of single tax payers will be available free of charge upon request submitted to the MRD body within one business day upon receiving. Extract will be valid until the registry is amended.