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HR records in Ukraine are the documents an employer uses to formalise hiring, leave, transfers and dismissals, plus the notices about them sent to the tax office. For a Ukrainian limited liability company (TOV) they are mandatory from the first employee, even if the only person on staff is the director. Below we cover which […]

Most sole proprietors (FOP) in Ukraine put off closing their business not because of the paperwork but out of fear. The tax office will show up with an audit and charge extra tax for every year they worked. Few people realize that the moratorium on audits ended back on 1 August 2023, and the one […]

A counterparty sends you a signed contract, act, or invoice. Everything looks fine, but how do you know the signature is genuine and nobody edited the file after it was signed? Most business owners have no idea that this check takes a minute, costs nothing, and runs on an official government website. Better still, you […]

Changing the single tax group is rarely planned. Most often, switching to another single tax group suddenly becomes relevant: income has approached the limit, the first employee has been hired, or a client has asked for an invoice with VAT. Most entrepreneurs do not even realize that the group can be changed in two different […]

The requirements for Diia.City residents may seem out of reach for a young team: nine people on staff and monthly remuneration of at least EUR 1,200 per person. This is where most companies stop without reading the law to the end. However, the law includes Part 3 of Article 5 - a preferential regime for […]

Starting in 2026, Sole Proprietor employers submit consolidated reporting on personal income tax, military levy, and USC quarterly instead of monthly. The form has also been replaced - entrepreneurs and legal entities now use different forms. The quarterly reporting period for Sole Proprietors has been in effect since January 1, 2026, while the new separate […]

A letter from the tax authorities can be alarming even when everything is in order. The first reaction is either to put it aside without reading it or immediately call your accountant and ask, "What did I do wrong?" Most business owners do not even realize that the costliest mistake here is failing to collect […]

Card-to-card transfers have become a favorite topic for scare stories: claims that "the tax authorities see every transfer," that "you can no longer transfer more than UAH 100,000 per month," or that "you will have to pay 23% tax on a transfer to a friend." Most people do not even realize that the Tax Code […]

In 2026, almost everyone pays the military levy: employees, Sole Proprietors under all tax systems, landlords, and those who receive income from abroad. However, the rates and rules differ for each category, and this is where most mistakes occur. Most entrepreneurs do not even realize that for Sole Proprietors under the simplified tax system, the […]

Primary documents for a Sole Proprietor are something entrepreneurs often think about too late: when the tax authorities have already started an audit, the bank has blocked the account and is asking for an explanation of the source of funds, or a buyer demands a document for the goods. Until then, it may seem that […]

A Group 1 sole proprietor in 2026 is the cheapest and simplest form of legal business in Ukraine. No cash register, no complicated accounting, annual reporting, and tax starting from UAH 332.80 per month. However, most entrepreneurs do not realize how restrictive this group actually is: the list of permitted services is closed and contains […]

The Memorandum with the EU on tax reform for sole proprietors has become the main tax scare story of 2026. Social media posts claim that from 2027, simplified tax system taxpayers will automatically become VAT payers, Group 3 rates will increase, and the exemption for parcels will be abolished. Most entrepreneurs do not even realize […]