Accounting for sole proprietors (FOP) in Ukraine
We keep the books of Ukrainian sole proprietors (FOP), also called private entrepreneurs, on the single tax and on the general system. We calculate single tax and the social contribution (ESV), file returns, watch the income limit and tell you in advance what we need from you. You can be in Ukraine or abroad, we work remotely and in English. From UAH 2,500 a month. FOP accounting is part of our accounting services in Ukraine.
Someone is always available: your manager and accountant each have a backup, so holidays do not stop your books.
Payments from foreign clients via Wise, Payoneer or a bank are recorded at the NBU rate on the day they arrive.
If the tax office sends a request or starts an audit, our tax lawyer steps in and handles it on your behalf.
Get a price for your FOP
Tell us your single tax group and whether you have employees or foreign currency income. A manager will reply on a business day with a price.
What FOP accounting includes
We list the services and the number of transactions in the contract, so you know what you pay for and what we are responsible for.
How much FOP accounting costs
single tax
income records, taxes and ESV, returns, limit monitoring, PRRO. Quarterly: UAH 5,000
complex activity
single tax, many transactions, foreign trade, payouts from foreign platforms
general system
income and expense records, tax on net income. With VAT from UAH 12,000
- VAT and foreign currency income;
- how quickly and fully you send documents.
** Employees add UAH 1,500 per person a month.
*** The service usually includes two simple written consultations a month. Preparing documents for tax office or bank requests and complex tax questions are priced separately.
See the full price list. If your FOP has employees, payroll costs from UAH 1,500 per person a month. When the business outgrows the simplified system, we help you move to an LLC and then take over LLC accounting.
FOP accounting for groups 2 and 3 and the general system
Group 2
Group 3
General tax system
Why sole proprietors hand their accounting to us
Almost 20 years in Ukrainian tax
We keep the books of FOPs in every single tax group and on the general system, with and without VAT. If your records are behind, we restore them first.
Someone is always available
A manager and an accountant are assigned to you, each with a backup. Nobody goes on holiday or sick leave without cover.
Clear responsibilities in the contract
The contract states what we do and what you do, so it is clear who is responsible for each return and payment.
A tax lawyer on the team
If the tax office sends a request, a bank blocks your account over financial monitoring or an audit starts, a lawyer handles it together with your accountant.
How we work
1. Introduction
2. Proposal
3. Contract and access
4. Monthly work
Spheres we are highly proficient in
IT
Beauty sector
Medicine
Trade and services
Non-profit and charitable organizations
Real estate
Theatrical and concert activities
Manufacturing
We know the features of popular
platforms and services
Shall we discuss cooperation?
Leave a request and we will help you choose a convenient time for a consultation
How to understand which taxation system to choose?
For a worked comparison of group 2 and group 3 taxes, see Group 2 or 3 in 2026: which is more profitable.
With us, a FOP on the single tax without VAT or employees costs from UAH 2,500 a month, or from UAH 5,000 a quarter if you send documents once a quarter. Many transactions, foreign trade or payouts from foreign platforms start at UAH 3,500. The general tax system starts at UAH 6,000 a month and a VAT-registered FOP at UAH 12,000. Employees are extra, from UAH 1,500 per person.
An accountant calculates single tax, ESV and military levy, reminds you of payment deadlines, files returns and watches the income limit. For VAT payers they register VAT invoices, and for FOPs with employees they run payroll. Our accountants also reply to simple requests from the tax office and the bank and pass complex questions to our lawyers.
Not full statutory accounts, that duty applies to legal entities. A FOP keeps a record of income, and on the general system or as a group 3 VAT payer also of expenses, stores source documents, pays taxes and files returns. A mistake at any of these steps can lead to a fine, which is why many FOPs hand the work to an accountant.
Yes. We work remotely, so you do not need to come to Kyiv, and the contract and documents are signed electronically. Keep in mind that the country where you live may also tax this income, depending on its rules and its tax treaty with Ukraine. Our tax lawyer can review your situation as a separate service.
We record foreign currency income at the National Bank of Ukraine rate on the day it reaches your account and count it towards the income limit. We also tell you which documents to keep, such as contracts and invoices, because banks ask for them during financial monitoring. More in our guide to taxation of foreign currency income for FOPs.
The FOP has to move to another group or to the general system and pay tax at a higher rate on the excess. We compare your income with the limit every month and warn you in advance, so you have time to decide what to do. Details are in our article on exceeding the FOP income limit.
Yes. We first check what was filed and paid and compare it with your bank statements. If we find mistakes from past periods, we tell you at once and offer restoring the records as a separate service. Ongoing bookkeeping starts from the month the contract is signed.
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