From August 1, sole proprietorships will submit tax reports according to the new rules: what will change

Who will report according to the new forms

The new rules provide for a different reporting procedure depending on the category of the payer.

Legal entities that perform the functions of tax agents (with the exception of individual entrepreneurs and persons engaged in independent professional activity) will submit reports for July in the updated form.

For sole proprietorships and persons engaged in independent professional activity, the main change will be the transition to quarterly reporting. At the same time, the calculation will need to display indicators for each month of the quarter separately.

Do you need to resubmit the report?

The State Tax Service emphasizes that entrepreneurs can continue to use the current monthly form until August 1. It is for her that reports for April, May and June 2026 are currently being accepted and processed.

If all three monthly calculations have already been submitted, it is not necessary to re-report after switching to the quarterly form. If reporting has not yet been submitted for individual months, only these periods will need to be entered in the quarterly calculation.

What terms should be taken into account

The tax office also reminds that to August 10 it is necessary to submit reports for the second quarter of 2026. As before, the obligation to submit a calculation arises only if income was accrued or paid to individuals during the reporting period.

Updating the forms does not change the principle of reporting itself, but entrepreneurs should carefully check which format applies to their category of payers. This will avoid mistakes when submitting documents after the entry into force of the new rules.