Line 18 – Income received in cash (via cash register or receipts).
Line 19 – Income received via POS-terminal.
Line 20 – Income received through bank transfers or other non-cash methods (including online transactions, etc.).
Line 21 – Income received in other forms (for example, transfers through electronic payment systems, "Golden Crown," cryptocurrency payments, etc.).
Cash Method:
If you use the cash method for accounting income, it is mandatory to distribute income across lines 18–21.
Columns 22–24 are not filled out under the cash method.
Accrual Method:
For IEs using the accrual method, the declaration additionally reflects:
Amounts accrued but not yet received (Line 22),
Income already accounted for and taxed, but only actually received in the reporting period (Line 23),
Advances received in the reporting period (Line 24).
The taxable income (Line 17) under the accrual method is calculated using the formula:
Sum of Lines 18–21
+ (Line 22)
- (Line 23)
- (Line 24)
Small business IEs are required to fill in the following columns in the updated declaration form:
Column 15 – Cumulative total income from the beginning of the calendar (tax) year. This includes all types of income accounted for under the small business regime, excluding income taxed under the general rules (dividends, interest, etc.).
Columns 18–21 – Detailed breakdown of income received in the reporting month by method/source:
Column 18 – Income received via cash register (cash payments confirmed by a receipt).
Column 19 – Payments received via a physical POS-terminal.
Column 20 – Income received to the account (including bank transfers).
Column 21 – All other forms of income not subject to withholding at source (e.g., transfers to payment systems like Payoneer, PayPal, Wise, income from cryptocurrency transactions, bartering agreements, etc.).
Once the necessary income data for Columns 15 and 18–21 for the previous reporting period (month) is entered, Column 16 (tax rate) and Column 17 (income for the previous month) will be automatically calculated based on the input data.