Sole Proprietor (FOP) Registration in Ukraine

We register sole proprietors (FOPs) in Ukraine for freelancers, IT specialists, consultants, online sellers and small businesses: we select KVED activity codes, determine the appropriate single-tax group, file documents with the state registrar and obtain the USR registration extract. The base fee for FOP registration is UAH 900. The usual time frame is 1-2 business days. We work in Kyiv and remotely across Ukraine.

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If you need FOP registration without mistakes in activity codes or the tax group, contact us. We will prepare the documents, file the applications and explain the next steps after registration.

Who FOP registration is for

• Freelancers and IT specialists
• Consultants and professionals working independently
• Service providers such as designers, photographers, translators and tutors
• Online sellers and small retail businesses
• Small cafes, coffee shops, food outlets and restaurant businesses without a complex alcohol model
• People testing a new business idea before opening an LLC

If your business involves partners, foreign investors or large corporate clients, consider LLC registration instead.

What is included

• Advice on choosing the single-tax group and tax system
• Selection of KVED activity codes to match your planned work
• Preparation and filing of documents with the state registrar
• Receipt of the USR extract confirming FOP registration
• Explanation of the next steps after registration: single tax, bank account, QES, first reporting and tax payment deadlines

How FOP registration works

1. Initial discussion. You describe the planned activity, expected clients, payment method and approximate income.
2. Activity codes and tax group. We determine the appropriate single-tax group and list of activity codes. A wrong choice may require a separate correction procedure after registration.
3. Document preparation. We prepare the documents for state registration of the FOP. If the entrepreneur is abroad or cannot be present in person, we prepare a sample power of attorney.
4. Filing with the state registrar. We file the documents with the state registrar and obtain the extract after registration is completed.
5. Additional tax registrations. If single-tax or VAT status is needed, this is handled as a separate agreed step.
6. Next steps after registration. We explain what to do after registration: bank account, QES, income records, reporting and tax payment deadlines.

How long FOP registration takes

In a straightforward case, FOP registration takes 1-2 business days after the activity codes, tax group and documents are agreed. If a power of attorney, apostille or additional registration steps are needed, the time frame may be longer.

Cost of FOP registration

The base fee for FOP registration is UAH 900. Additional registration actions, including single-tax or VAT status, are agreed separately before work begins.

Additional services

Documents required

• Copy of passport
• Copy of Ukrainian tax identification number, RNOKPP
• If the entrepreneur cannot be present in person, a power of attorney for the representative is required

What you receive

• USR extract confirming FOP registration
• Explanation of tax registration after state registration
• Guidance on opening a bank account
• If single-tax registration is ordered, an extract from the single-tax register

Single-tax groups in 2026

When registering a FOP, you need to choose the single-tax group at the start. Below is a short comparison for the initial choice. For details on limits, rates, restrictions, USC, war levy and reporting, see Single tax for sole proprietors: full guide.

Rates for groups 1 and 2 are set by the local council and may be lower than the maximum shown. The final group choice depends not only on the income limit, but also on the type of activity, clients, payment method and VAT plans.

USC in the table is shown as the minimum amount calculated per month, but it is paid quarterly. Single tax for groups 1 and 2 is paid monthly in advance, while group 3 pays quarterly after filing the return.

FOP liability

A sole proprietor is personally liable for business obligations with personal property. This includes debts to clients as well as unpaid taxes and USC. Unlike an LLC, where the founder's liability is generally limited to their share capital contribution, a FOP does not have that protection. If the scale or nature of your business involves significant financial risk, LLC registration may be worth considering.

Remote FOP registration

For registration without the entrepreneur's personal presence, a power of attorney in favour of our representative is required. If you are abroad, there are two main options. A Ukrainian citizen can certify the power of attorney at a Ukrainian diplomatic or consular mission. If the power of attorney is issued by a local foreign notary, apostille or consular legalisation, depending on the country of issue, and a Ukrainian translation are required for use in Ukraine.

What to do after registration

Once you have the USR extract, there are a few practical steps to take:

• Open a current bank account for non-cash payments
• Obtain a qualified electronic signature, QES, for online reporting
• Set up income record-keeping
• Track single-tax payment deadlines: group 1 and 2 FOPs pay monthly in advance no later than the 20th day of the current month, while group 3 FOPs pay quarterly after filing the return.
• Remember that USC for yourself is calculated as the minimum monthly amount, but it is paid quarterly by the 20th day of the month following the quarter.
• File reports: groups 1 and 2 annually, group 3 quarterly

Why Yrincom

• We select activity codes to match how you actually plan to work
• We explain when a FOP is suitable and when an LLC is the better choice
• We point out practical risks after registration: deadlines, USC payments and reporting
• We support clients remotely across Ukraine
• Registration is handled by a licensed advocate, and the fee is agreed before work begins

To register a FOP or ask a question, contact us, describe your planned activity and we will suggest the right activity codes and tax group.

Frequently asked questions

Which tax group should I choose for IT services?
IT specialists providing services to legal entities on the general tax system usually choose group 3 at a 5% rate. If your clients are only individuals or other FOPs, group 2 may also be suitable. We advise on the choice when you contact us.

Is FOP registration suitable for a cafe or small restaurant?
Yes, FOP registration is often used for cafes, coffee shops, small food outlets and restaurant businesses. You need the right activity codes, the correct single-tax group, a review of RRO/PRRO requirements and payment handling. If the venue plans to sell alcohol, the model must be checked separately. In practice, operators sometimes split the activity: food service runs through the FOP, while alcohol sales are handled by a separate licensed entity with a cash register. That structure must be set up legally, with the right activity codes, licences, RRO/PRRO, source documents and a real separation of operations.

Can a foreign national register a FOP in Ukraine?
Yes, a foreign national can register a FOP in Ukraine, but before filing the documents you need to check the lawful basis for staying in Ukraine, the Ukrainian tax number, the registration address and the ability to choose a tax system. A temporary or permanent residence permit usually makes the process easier, but the issue should be assessed based on the foreign person's actual documents. If a FOP is not suitable for the planned activity or tax model, an LLC with a foreign founder may be an alternative.

Do I need a cash register, RRO?
It depends on the type of activity, tax group and payment method. The rules change regularly. We recommend checking the current requirements with us or on the State Tax Service website before you start operating.

How much does a FOP pay in taxes in 2026?
For groups 1 and 2, the single tax and war levy are paid monthly in advance regardless of income. USC is calculated as the minimum monthly amount but paid quarterly. For group 3, the single tax and war levy are calculated from actual income and paid quarterly after filing the return.

Can I be a FOP and also work as an employee at the same time?
Yes. Having an employment contract with an employer does not prevent you from registering or operating as a FOP. The two statuses are independent.

Can I change my activity codes after registration?
Yes, activity codes can be changed or added after registration. However, this requires a separate procedure, so it is better to get the right codes in place from the start.

Can I change my tax group after registration?
Yes, but the change follows a set procedure and does not always take effect from the date you apply. It is better to choose the right group before filing the registration documents.

Can I register a FOP remotely?
Yes. A power of attorney in favour of our representative is required. A Ukrainian citizen abroad can certify it at a Ukrainian consulate. If the power of attorney is issued by a local foreign notary, apostille or consular legalisation, depending on the country of issue, and a translation into Ukrainian are required for use in Ukraine. We provide a sample power of attorney.

Related pages

• LLC registration for businesses that need a legal entity
• Ready-made companies in Ukraine
• Changes to a FOP: activity codes, tax group, closure
• Single tax for sole proprietors: full guide

Page author: advocate Igor Balaban