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Registering as an individual entrepreneur (FOP) is not just about filling out a form in Diia. The most important decision at the start of a business is choosing the single tax group. A mistake here is costly: you either overpay taxes every month or lose the right to work with the clients you need and risk being removed from the simplified taxation system.

In 2026, updated income limits apply for individual entrepreneurs, the amounts of the single tax, SSC, and military levy have changed, and stricter rules are enforced when turnover limits are exceeded.

In this article, we will break down: the three single tax groups for individual entrepreneurs in 2026, the key differences between them (income limits, clients, hired employees), the new tax amounts, how to choose the optimal group for your business, and the critical mistakes that lead to entrepreneurs being removed from the simplified taxation system.

If you are a sole proprietor (FOP) working with foreign clients – a designer, marketer, developer, or copywriter – sooner or later you face the question: how should you receive payments from abroad?

FOPs who receive payments from foreign clients via Wise or Payoneer often believe that it is enough to pay 5% single tax. However, in practice, a single mistake in the accounting model can lead the tax authorities to reclassify the income as personal (individual) income. In that case, instead of 6% in taxes, the entrepreneur risks paying 23% plus penalties.

Exceeding the income limit under the simplified taxation system is a real fear for almost every sole proprietor (FOP). Exceed the limit even by a few thousand hryvnias, and you are no longer a single tax payer. Retroactively. With all the consequences: additional taxes at different rates, 15% on the excess amount, a pile of […]

A tax invoice is one of the key documents in the VAT system: it confirms the authenticity of business transactions, allows for the formation of a tax credit, and affects a company’s reputation in the eyes of both the state and business partners. However, the automated monitoring system (SMKOR) can block its registration even for minor discrepancies or technical errors. This article provides a detailed overview of how tax invoices are checked, why they may be blocked, which documents are required for unblocking, and how companies can prevent such situations in the future.

Critically important enterprises are the foundation of national stability during wartime. They ensure the functioning of energy, defense, transport, healthcare, communications, the agricultural sector, and the IT industry. The CCE status gives companies the right to defer employees from mobilization, confirms their strategic importance, and simplifies cooperation with government authorities.
However, obtaining this status is not easy – a company must meet clear economic indicators, have no tax debts, and comply with specific criteria.In this article, I explain in detail who can qualify for the status, which documents are required, what mistakes companies most often make, and how to avoid losing their “critical importance.”

Martial law remains in effect, mobilization rules are constantly being updated, and businesses face the daily risk of losing key specialists due to the lack of a clear and fast reservation procedure. Companies struggle with document errors, delays in processing applications, and confusion regarding who is actually eligible for deferment. In this material, I explain in detail how employee reservation works in 2025: who can submit lists, who is allowed to be reserved, how the process works through “Diia”, what has changed after December 3, 2025, and what special rules apply to Diia.City residents and critically important enterprises.

Taxation in Diia.City is not just a “light IT regime,” but a full-scale tax model that allows companies to reduce the tax burden and work flexibly with specialists. In 2025, the rules for residents have been partially updated: rates and criteria have changed, new limits have been introduced, and special benefits for startups have appeared. In this guide, I explain in detail which taxes Diia.City residents pay, the difference between Corporate Income Tax and Exit Capital Tax, how the key limits work, and what to do to keep the right to preferential tax rates.

More and more Ukrainians receive income from abroad through Payoneer, Wise, or other international services. At first glance it may seem safe and convenient – the money comes regularly, the state “does not notice”, and everything works. But in reality any unexplained transfer can raise questions from the bank or even lead to account blocking. That is why in 2025 legalizing income through registering as SLE is not just a bureaucratic requirement but a necessity for those who want to work calmly, make purchases, invest, and not fear financial monitoring.

When planning a trip abroad, most of us take care of tickets, hotels, and routes, but often forget about one important question – how exactly to pay for purchases, bookings, and services outside Ukraine. Bank cards are a convenient tool, but different types of cards have their own features, limits, and hidden fees. In this article I will explain which card is better to take with you, how to avoid extra costs on conversion, and what you need to know so that your finances work for you even while traveling.

Doing international business from Ukraine today is not easy: banks request dozens of documents, may require personal presence abroad, and are too picky about the origin of funds. That is why entrepreneurs are increasingly turning to international payment services that allow them to work faster and without unnecessary bureaucracy. Stripe has already become the world leader in online payments, and although it is not officially available in Ukraine yet, there are legal ways to connect this service and accept payments from all over the world. In the article, I will explain in detail how Stripe works, what alternatives there are, and what connection options are actually available to Ukrainian businesses right now.

When a sole proprietor’s account is low on funds, entrepreneurs often top it up with their own money – from a salary card, deposit, or personal savings. And here the main question arises: will this amount become income that will have to be taxed? The tax office has different approaches for the general system and simplified tax systems, and individual receipts are not considered income at all. In this article, I will explain in which cases you can deposit your own money without taxes, when it creates risks, how to properly top up your account, and what you must take into account to avoid claims from regulatory authorities.

Was your account blocked and your money stuck? Banks now work more rigorously through financial monitoring and carefully verify every transaction. However, there is no need to panic: in most cases, the shells can be unblocked if you correctly explain the costs and quickly submit the required documents.