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 activity codes, determine the right tax group, file documents with the Unified State Register (USR) and obtain the registration extract. The base fee 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 the activity codes or tax group, contact us. We will prepare the documents, file the applications and explain what to do next 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
- Those testing a new business idea before committing to an LLC
If your business involves partners, foreign investors or large corporate clients, consider LLC registration instead.
What is included
- Advice on choosing a tax group and tax system
- Selection of activity codes (KVEDs) to match your planned work
- Preparation and filing of documents with the USR
- Receipt of the USR registration extract
- Registration under the single-tax system and receipt of the extract from the single-tax register
- Advice on opening a bank account
- Guidance on first reporting and the unified social contribution payment schedule
How FOP registration works
- Initial conversation. You describe your planned activity, your expected clients and approximate income.
- Activity codes and tax group. We select the right tax group and activity codes. Choosing the wrong group or codes after registration requires a separate correction procedure.
- Document preparation. If you are abroad, we prepare a sample power of attorney for you.
- Filing with the USR and tax authority. We submit the application, obtain the extract and register your single-tax status.
- Document handover. You receive the USR extract and the extract from the single-tax register.
- Next steps after registration. We explain what to do next: bank account, qualified electronic signature, reporting schedule and monthly unified social contribution payments.
How long 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 is UAH 900. Any additional services are agreed and confirmed before work begins.
Additional services
| Service | Fee (UAH) |
|---|---|
| VAT registration | 800 |
| Simultaneous VAT and single-tax registration | 1,800 |
| Company seal | 500 |
| Notarisation of power of attorney | 700 |
| Activity codes beyond 10 positions (per 10) | 200 |
Documents required
- Copy of passport
- Copy of Ukrainian tax identification number, if available
- If the entrepreneur cannot be present in person, a notarised power of attorney is required
What you receive
- USR extract confirming FOP registration
- Extract from the single-tax register
- Tax authority registration notice
- Guidance on opening a bank account
Single-tax groups in 2026
The tax group you choose determines your income limit, tax rate and permitted clients. The figures below are current for 2026.
| Parameter | Group 1 | Group 2 | Group 3 |
|---|---|---|---|
| Annual income limit | UAH 1,444,049 | UAH 7,211,598 | UAH 10,091,049 |
| Single-tax rate | up to UAH 332.80/month | up to UAH 1,729.40/month | 5% or 3% of income |
| Unified social contribution (USC) | UAH 1,902.34/month | UAH 1,902.34/month | UAH 1,902.34/month |
| War levy | UAH 864.70/month | UAH 864.70/month | 1% of income |
| Permitted clients | Individuals only | Individuals and other single-tax taxpayers; production and sale of goods; food service | Any clients without restriction |
| Best for | Small retail and household services for individuals | Services, production and trade without working with general-system legal entities | IT, services to legal entities and any other business activity |
Tax rates for groups 1 and 2 are set by the local council and may be lower than the maximum shown. Figures are for 2026.
FOP liability
A sole proprietor is personally liable for all business obligations. This covers debts to clients as well as unpaid taxes and unified social contribution. Unlike an LLC, where the founder's liability is limited to their share capital contribution, a FOP has no such protection. If the scale or nature of your business involves significant financial risk, LLC registration may be worth considering.
Remote registration
Registration without the entrepreneur's personal presence requires a notarised power of attorney in favour of our representative. If you are abroad, the power of attorney is prepared at a notary's office in your current location, with an apostille and a translation into Ukrainian.
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 your income record-keeping
- Pay the unified social contribution by the 20th of each month regardless of whether you have received income
- 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 makes sense and when an LLC is the better choice
- We flag the 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 sole proprietors, group 2 may also be suitable. We advise on the choice when you contact us.
Can a foreign national register a FOP in Ukraine?
Yes, if they hold a temporary or permanent residence permit in Ukraine. Without a residence permit, FOP registration is not available. In that case, registering an LLC with a foreign founder is usually the better option.
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 each month in 2026?
For groups 1 and 2 the payments are fixed regardless of income. A group 1 FOP pays USC (UAH 1,902.34), war levy (UAH 864.70) and single tax (up to UAH 332.80). A group 2 FOP pays the same USC and war levy, but single tax up to UAH 1,729.40. For group 3, the single tax and war levy are calculated as a percentage of actual income.
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 notarised power of attorney is required. If you are outside Ukraine, an apostille and a translation into Ukrainian are also needed. 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