Declaration of Property Status and Income for Individual Entrepreneurs (FOP) on the General Tax System in Ukraine in 2026

The author of the article: Denis Korablyov

Modified date: 09 February 2026

Declaration of Property Status and Income for Individual Entrepreneurs (FOP) on the General Tax System in Ukraine in 2026

Filing the declaration of property status and income is not just a formality for individual entrepreneurs (FOPs) on the general taxation system. One mistake in calculations or a missed filing deadline can cost real money: from a UAH 340 fine to additional tax assessments for several years.

In 2026, the rules remain unchanged, but the tax authorities have become more attentive to details: they review expenses, reconcile SSC amounts, and analyze documentary proof for each transaction. In this article, we will cover: who must file the declaration (and who may not), how to correctly calculate taxes and SSC, and which documents confirm expenses during an audit.

Who must file the declaration of property status and income

The declaration of property status and income (hereinafter – the Declaration) must be filed by FOPs who:

Were on the general taxation system during the reporting year

If you worked as a general-system FOP for the entire year or part of the year, filing the declaration is mandatory.

Registered as an FOP in the reporting year

From the date of registration until switching to the simplified system (Group 1 or Group 2), you are automatically on the general system. Even if it is only 10-15 days, technically you are a general-system taxpayer.

Switched from the simplified system to the general system

If during the year you switched from the single tax to the general system, you must file a declaration for the period worked under the general system.

At the same time, not all FOPs are required to file a declaration. The law explicitly provides cases when reporting is not required:

FOPs on the general system with NO income – if you were on the general system but did not receive any income from business activities
FOPs on the simplified system for the entire year – you file only the single tax declaration
FOPs who switched from the general to the simplified system without income on the general system

Declaration filing deadlines and penalties

The declaration must be filed by May 1 of the year following the reporting year.

Example: For 2025, the declaration must be filed by May 1, 2026.

Personal income tax (PIT), the military levy, and SSC must be paid by May 10 (if May 10 falls on a weekend, the deadline is moved to the next business day).

Failure to file or late filing of the declaration (first time)

UAH 340

Repeated violation within one year

UAH 1,020

Failure to provide explanations of expenses during an audit

Additional tax assessments + 25% penalty

Important: If the tax authority finds discrepancies between income and expenses, it may disallow expenses and assess taxes on the entire amount of income. That is why it is crucial to have supporting documents: contracts, invoices, acts, and payment orders.

If it is important for you not only to file the declaration correctly but also not to miss tax payment deadlines, see our FOP tax calendar for 2026 with all deadlines.

Which appendices must be completed by FOPs on the general system

Important! From January 1, 2026, FOPs file the tax declaration under identifier F0100215, approved by the Ministry of Finance Order No. 859 dated October 2, 2015.

As part of the declaration, an FOP on the general system completes:

1. Appendix F2 – calculation of taxes on entrepreneurial income

This is the main appendix where you report:

the amount of income by each type of activity (KVED);
documented expenses;
net taxable income;
amounts of PIT (18%) and the military levy (5%).

For FOPs on the general system, the military levy is 5% of net income (not to be confused with 1% for Group 3 FOPs).

The amount of the military levy in Appendix F2 is calculated based on net income, but it must be paid during the year (by April 20, July, and October).

2. Appendix SSC1 – calculation of the single social contribution

Here you calculate SSC (22%) from net income for each month separately.

Rule: SSC is paid from net income, but not less than the minimum contribution (minimum wage × 22%) and not more than the maximum (20 minimum wages × 22%).

3. Appendix MTL – minimum tax liability

This appendix is completed only by those FOPs who are owners or users of land plots classified as agricultural land.

If you do not have agricultural land – you do not complete Appendix MTL.

How to calculate SSC for FOPs on the general system

SSC for FOPs on the general system is calculated as follows:

SSC = Net monthly income × 22%

Under the general system, you pay 22% of net profit, but within the established limits. The minimum and maximum SSC in 2026 are:

Your monthly profit	SSC assessment base	Amount to pay (22%)
UAH 0	UAH 0	UAH 0
From UAH 1 to UAH 8,647	UAH 8,647 (minimum wage)	UAH 1,902.34 (Minimum)
From UAH 8,648 to UAH 172,940	Your entire profit	Your profit × 22%
Over UAH 172,940	UAH 172,940 (20 minimum wages)	UAH 38,046.80 (Maximum)

Important: If in a specific month the net income equals UAH 0, the SSC assessment base is also UAH 0 and the contribution is not paid. This rule applies only to FOPs on the general system.

Common mistakes when completing an FOP declaration

Submitting a “zero” declaration with no income

If there was no income, the declaration is not submitted at all. By submitting a “zero” declaration, you create a document that can be audited for errors and fined for inaccuracies.

Including non-eligible expenses

Example: An FOP included the repair of a personal car that is not used in business as an expense. During an audit, the tax authority excluded these expenses and assessed additional taxes.
Include only those expenses that you can document and prove their connection to the business.

Incorrectly allocating expenses between KVEDs

If you operate under several KVEDs, expenses must be allocated proportionally to the income received.

Depreciation may be calculated only for fixed assets used in business. Land plots, residential real estate, and passenger vehicles are not subject to depreciation.

Forgetting to review before submission

Before submitting the declaration, check:

Does the net income amount in Appendix F2 match line 10.11 of the main declaration?
Does the SSC amount in Appendix SSC1 match line 22.1 of the main declaration?
Are all expenses supported by documents?

How to submit the declaration

The declaration can be submitted in three ways:

In person

at the tax office at the place of registration

By mail

with an inventory of enclosures (no later than 5 days before the deadline)

Electronically

via the electronic reporting system (the most convenient option)

Important for electronic submission: During martial law, electronic documents are accepted from 8:00 AM to 8:00 PM on business days. Do not leave submission until the last hour!

What to do after submitting the declaration

1. Check the acceptance receipt

After submission, you will receive an electronic receipt. Save it – this is confirmation that the declaration was submitted.

2. Pay taxes by May 10

Payment details:

PIT and the military levy – paid with one payment order
SSC – paid with a separate payment order

3. Keep documents for 3 years

All supporting documents (contracts, acts, invoices, payment orders) must be kept for at least 3 years (1,095 days) after submitting the declaration.

FAQ: FOP declaration on the general system

Is it necessary to file a declaration if the FOP was closed during the year?

Yes, but it will be a liquidation declaration. It must be filed within 20 days after the last day of the month in which the FOP was closed.

Is a declaration required if there was no income?

Short answer: NO. If during the reporting period you did not receive any income from business activities, you do not need to file a declaration. This is directly provided for by the Tax Code (clause 49.2): if there are no indicators to declare, reporting is not submitted.

What happens if the declaration is not filed on time?

Penalty for late filing:

First time: UAH 340
Repeated within one year: UAH 1,020

In addition, the tax authority may initiate an audit and assess taxes on the entire amount of income (without considering expenses) if the declaration is not filed at all.

Can an error be corrected after submitting the declaration?

Yes. Before May 1, submit a new reporting declaration (type 02).
After May 1, submit an amended declaration (type 03).

What should be done if the tax authority did not recognize expenses?

If during an audit the tax authority did not recognize part of the expenses, you have the right to:

Provide additional supporting documents
Appeal the tax authority’s decision through administrative procedures
Apply to the court

Tip: Do not wait for an audit. Before submitting the declaration, make sure that all expenses are supported by documents and are economically justified.

Do I need to declare personal property (apartment, car)?

For an entrepreneurial declaration – NO.

The declaration of property status and income for FOPs is not the same declaration filed by public officials. It includes only entrepreneurial income.

Personal property does not need to be declared, except in cases where it is used in business (for example, an office in a personal apartment – then it is indicated in Section VIII).

Conclusion

The declaration of property status and income is not just “another form for the tax office.” It is a document that demonstrates your financial discipline and ability to keep records. A properly completed declaration protects you from additional tax assessments, penalties, and unnecessary questions during audits.

Key points to remember: