Group 1 of the single tax has its own specifics: except for trade in markets you can provide only household services.

I would like to draw your attention to the fact that the list of household services that can be provided by FOP SPD in the 1st group is exhaustive.
I do not risk to give my comments on whether this or that type of activity belongs to the authorized domestic services or not.
Any entrepreneur who doubts the correctness of his choice, can address a written request to the tax office. The tax office's response to your request will be individual advice that will protect you from further problems with the tax office. 
If anyone sends a request and receives it, you are welcome to share useful information for all SPD FOP through our website.

Entrepreneurs who are on the first group of the single tax can provide such household services:

1) customized shoe making;

2) shoe repair services;

3) manufacture of sewing products by individual orders;

4) manufacture of leather goods by individual order;

5) manufacturing of fur products by individual order;

6) manufacturing of underwear by individual order;

7) manufacture of textile products and textile haberdashery by individual order;

8) manufacture of headwear by individual order;

9) additional services to the manufacture of customized products;

10) repair services of clothing and household textile products;

11) manufacturing and knitting of knitted goods by individual order;

12) repair services of knitted goods;

13) manufacturing of carpets and carpet products by individual order;

14) repair and restoration services of carpets and carpet products;

15) manufacturing of leather haberdashery and travel articles by individual order;

16) repair services of leather haberdashery and travel articles;

17) custom-made furniture manufacturing;

18) furniture repair, restoration and renewal services;

19) manufacturing of carpentry and joinery products by individual order;

20) maintenance and repair of automobiles, motorcycles, motor scooters and mopeds by individual order;

21) repair services of radio-television and other audio and video equipment;

22) repair services of household appliances and other household appliances;

23) watch repair services;

24) bicycle repair services;

25) services on maintenance and repair of musical instruments;

26) manufacturing of metal products by individual order;

27) repair services of other items of personal use, home consumption and metalware;

28) manufacturing of jewelry by individual order;

29) jewelry repair services;

30) rental of personal use items and household goods;

31) photographic services;

32) film processing services;

33) services for washing, processing of linen and other textile products;

34) cleaning and dyeing services for textile, knitted and fur products;

35) dressing of fur skins by individual order;

36) hairdressing services;

37) ritual services;

38) services related to agriculture and forestry;

39) domestic services;

40) services related to customized cleaning and janitorial services.

 

Hairdressing services.

Judging by the queries, the most problematic issue among the visitors of our site is the interpretation of what hairdressing services are, namely whether manicure, pedicure, cosmetologist, masseur, makeup artist services can be attributed to them. 
Explanatory dictionaries and wikipedia differently interpret this question: some say that it is only a haircut and everything related to the hair on the head, and others argue that modern hairdressing salons provide a full list of services.
CED 2012 for this type of service provides only one code 96.02 Nadannya servis perukarnyh ta salons of beauty.
Therefore, as I wrote above, if you have doubts about this, then contact the fiscal service with a written request.
I suggest to use the Sample of request for individual tax consultation>>>> on this controversial issue. Send a regular registered letter from any post office and within 30 days you should receive an answer, which, if it is positive for you, will be an indulgence from possible troubles and problems. 
Just 5 hryvnias and you sleep well.

If anyone sends a request and receives it, you are welcome to share information useful for all SPD FOPs through our website. Your personal data will not be disclosed!!!