Sole proprietor (FOP) registration in Ukraine
A FOP is Ukraine's sole proprietor status. We register it online or through a notary, pick the single tax group and activity codes (KVED) and check that the tax office has accepted you as a single tax payer. Registration costs from UAH 3,000, and after it our bookkeeper can take over as part of our accounting services in Ukraine.
Single tax group and KVED codes chosen
Tax status checked after registration
A bookkeeper on hand from the first day
Tell us what you will do
Write what you sell, who your clients are and whether they pay from abroad. A manager replies within one business day and suggests a tax group.
What FOP registration includes
Tax group and KVED
We look at what you sell and to whom. This decides the single tax group, the rate and the activity codes worth adding from the start.
Registration application
We prepare it together with the single tax application. Online you sign it with your own qualified e-signature (KEP or Diia.Signature), offline it goes through a notary.
Check after registration
In the first 1-3 days after registration we check the registry extract and the single tax payer register. If the tax application did not go through, we file it again.
Next steps
We tell you which taxes to pay, how much and by what date, so the first payment is on time. After that our bookkeeper can keep your books.
What we need from you and how long it takes
- passport and Ukrainian tax number (RNOKPP);
- your registered address in Ukraine;
- KEP or Diia.Signature if we register online;
- a few words about your work and clients, to choose the group and KVED.
You keep your e-signature key and sign the application yourself. The state registrar enters a FOP into the register within 24 hours of filing, and from our first call to the registry extract it usually takes 1-3 business days. Through a notary it takes up to 6 business days. A foreigner also needs a certified passport translation and, in our practice, a Ukrainian residence permit. In that case we file through a notary or an administrative service center (TsNAP).
How much FOP registration costs
FOP registration
Ongoing bookkeeping
Consultation
- translations for foreigners;
- connecting a software cash register (PRRO), from UAH 4,000.
All prices are on the accounting prices in Ukraine page. If a company suits you better, see LLC registration in Ukraine, or compare the options on the company registration in Ukraine page.
After FOP registration
First payment on time
Cash register if needed
Income limit
How we register a FOP
Register a FOP yourself through Diia or with us
A Ukrainian citizen with KEP or Diia.Signature can open a FOP in Diia alone and for free, our step-by-step guide is in the article how to open a FOP in Ukraine. People come to us when they are unsure about the tax group and codes, work with foreign clients, register a FOP as a foreigner or want a bookkeeper from the first day. A wrong group or code can be fixed later, but that means a new application and lost time. Over almost 20 years we have kept the books of hundreds of companies, so we know the usual mistakes at the start.
We have almost 20 years of experience and know how to register sole proprietors in IT and other business sectors
IT
Beauty Industry
Medicine
Trade and Services
Non-profit and charitable organizations
Real Estate
Theater and concert activities
Manufacturing
We know the features of popular
platforms and services
The state registration itself is free, there is no administrative fee. If you file through a notary, the notary is paid separately. Our work costs from UAH 3,000 and covers the tax group and KVED, the registration and single tax applications and a status check after registration.
Yes. In our practice these are foreigners with a Ukrainian residence permit and a Ukrainian tax number (RNOKPP). We file the documents through a notary or a TsNAP, with a certified passport translation. Without a residence permit an LLC is usually the better route, see LLC registration in Ukraine.
A passport, a tax number (RNOKPP) and your registered address in Ukraine. For online filing you also need KEP or Diia.Signature, which you use to sign the application yourself. We bring the choice of single tax group, the KVED codes and the application text.
The state registrar enters a FOP into the register within 24 hours of filing, weekends excluded. From the first call to the registry extract it usually takes 1-3 business days when you sign online, and up to 6 business days through a notary.
The minimum social contribution (ESV) is UAH 1,902.34 a month. Group 2 also pays a single tax of up to UAH 1,729.40 (the local council sets the rate) and a military levy of UAH 864.70, Group 3 pays 5% of income and a 1% military levy. Our bookkeeping for a FOP costs from UAH 2,500 a month.
Group 3. On Group 2 you can provide services only to individuals and single tax payers, and some activities are not allowed. Group 3 lets you work with any clients, foreign ones included, and pays 5% of income, or 3% if you register for VAT. Examples with numbers are in all about FOP Group 3.
A Ukrainian citizen can file online through Diia with KEP or Diia.Signature from anywhere. Before that, check the tax rules of the country where you live, because it may treat you as its tax resident too. We handle the Ukrainian side and work with you in English.
Book a consultation
We’ll discuss all the details and plan the next steps