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Renting out real estate is one of the most popular ways to get a stable passive income. But for individual entrepreneurs (IE), this can turn into a real quest with the tax authorities if you do not know all the rules and pitfalls. This article is your reliable navigator in the world of rental business for IEs. We will analyze in detail which of the single taxpayers have the right to rent out property, which KVEDs need to be added, who can and cannot rent out premises, and how to avoid fines so that your income remains legal and problem-free.

Have you just opened a sole proprietorship (FOP) or are you only planning this step? The excitement of starting your own business is usually accompanied by lots of questions: which FOP group to choose, what is the difference between Group 2 and Group 3, and what taxes does Group 1 pay? In 2026, the rules […]

Many Ukrainian entrepreneurs combine their own business with hired work. This is convenient: there is a stable income from the company and additional opportunities as a sole proprietor. But at the same time, the question arises – will you have to pay the unified social tax twice: as an entrepreneur and as an employee? It is important to understand this situation in order to avoid unnecessary expenses, keep records correctly and not create problems with the tax authorities.

Diia.City is a state “sandbox” for IT companies: a 9% tax on withdrawn capital, a personal income tax for specialists of only 5%, plus legal gig contracts and official booking of key employees. In the article, I explain who can join the regime, what criteria to have (a minimum of 9 people on the team, an average remuneration of €1200, and 90% of income from IT activities), which documents to submit online through the Diia portal, and what a resident’s reporting looks like. I break down the advantages and risks with practical examples so that you can honestly calculate whether Diia.City is right for your business.

A gig contract is a new form of cooperation available only to Diia.City resident companies. It combines the flexibility of freelancing with basic social guarantees such as paid vacation, sick leave, employment record, and protection in case of incapacity. This article examines the key differences between a gig contract, an individual entrepreneur (FOP) agreement, and an employment contract, as well as tax nuances, signing rules, NDA and NCA specifics, and potential risks that both specialists and companies should consider.

In 2025, Ukraine will introduce a number of changes to the legislation regarding the use of cash registers (settlement transaction registrars, abbreviated as RRO) for entrepreneurs. The changes are aimed at increasing business transparency and combating the shadow economy.

The issue of choosing between the second and third groups of individual entrepreneurs is relevant for many entrepreneurs, especially those who seek to minimize the tax burden. In 2026, the choice between the 2nd and 3rd groups of individual entrepreneurs directly affects the tax burden. In this article, we will compare the taxes of individual entrepreneurs of the 2nd and 3rd groups, show real calculations, points of profit and explain in which cases which group is more economically advantageous.

The most complete guide for entrepreneurs on LLC (TOV) taxation in Ukraine, in simple terms.

Individual entrepreneurs (PEs) are an important component of the segment of entrepreneurial activity capable of stimulating economic development and innovation. However, understanding the tax requirements for third party FPOs is key to ensuring their success and financial stability.

During the change of seasons and the arrival of the spring period, the period for submitting income declarations begins in many countries. Ukraine is no exception, and by May 1, all citizens with income must submit their declaration. But how does this apply to investors and why is it important to them?

For Individual Entrepreneurs (PPOs) in Ukraine, keeping an income accounting book is mandatory. This book is an important tool for financial management and reporting to government agencies. The process of filling out the income accounting book has its own rules and features.

Ukraine is a country with a complex taxation system, where taxes are collected from various sources, including individuals. Often the counter-conception is that taxes are primarily paid by individual entrepreneurs (PEs), but in reality ordinary citizens are also significant taxpayers.