---
name: ua-freelance-intake
description: ALWAYS USE THIS SKILL when a user asks for help preparing their Ukrainian taxes AND mentions freelancing, self-employment, sole proprietorship, ФОП, FOP, or being an individual entrepreneur in Ukraine. Trigger on phrases like "help me do my Ukrainian taxes", "I'm a ФОП", "I'm a freelancer in Ukraine", "prepare my single-tax return", "I'm self-employed in Ukraine", or any similar phrasing where the user is a Ukraine-resident self-employed individual needing tax help. This is the REQUIRED entry point for the Ukraine self-employed workflow — downstream skills (ua-single-tax, ua-income-tax, ua-social-contributions, ukraine-vat, ua-return-assembly) depend on this skill running first to produce a structured intake package. Upload-first workflow. Ukraine-resident sole proprietors only.
jurisdiction: UA
tax_year: 2026
---

# ua-freelance-intake

## Ukraine Self-Employed Intake Skill v0.1

## What this file is

The intake orchestrator for Ukraine-resident self-employed individuals (ФОП / FOP). Every downstream Ukraine content skill (ua-single-tax, ua-income-tax, ua-social-contributions, ukraine-vat) and the assembly orchestrator (ua-return-assembly) depend on this skill running first to produce a structured intake package.

This skill computes nothing. Its job is to collect the facts, parse the documents, confirm everything, and hand off a clean intake package.

## Design principles

Upload-first, inference-then-confirm:
1. **Compact refusal sweep** — 3–5 interactive questions, ~30 seconds.
2. **Upload-first** — the user dumps everything they have (bank statements, registration extract, prior return).
3. **Inference pass** — parse every document, extract as much as possible.
4. **Gap-filling only** — ask only about what is missing or ambiguous.
5. **Single confirmation pass** — show the full picture, hand off downstream.

Do not narrate phases. Do not re-ask anything visible in the documents.

## Step 1 — Refusal sweep (route to the right regime)

- **ФОП vs company** — Are you a ФОП (individual entrepreneur), or a company (ТОВ)? — ТОВ is out of scope; escalate.
- **Simplified vs general system** — Simplified system (single tax) or general system? — routes to ua-single-tax vs ua-income-tax.
- **Single tax group** — If single tax: which group (1, 2, or 3)? — most freelancers/IT are Group 3.
- **Group 3 VAT registration** — If Group 3: VAT-registered? — determines 3% vs 5%.
- **Tax residency** — Ukrainian tax resident for the year? — non-residents escalate.
- **Conservative defaults if unanswered** — ФОП, simplified, Group 3, non-VAT, resident.

## Step 2 — Collect

Ask the user to upload:
- Bank statements for all accounts (UAH and any FX) for the full year.
- Registration extract (виписка з ЄДР) with КВЕД activity codes.
- Prior-year single-tax declaration and ЄСВ payment history, if any.

## Step 3 — Infer & confirm

- **Determine group and VAT status** — Determine the group and VAT status from the extract if not stated.
- **FX conversion** — Convert FX receipts to UAH at the NBU rate on the date of receipt.
- **Income identification** — Identify income vs internal transfers vs loan movements.
- **Barred activity and income cap flags** — Flag any barred activity (excisable goods, FX exchange, financial services, gambling, mineral extraction) and any approach to the group income cap.

## Step 4 — Hand off

- **Simplified routing** — Simplified: ua-single-tax (single tax + military levy) + ua-social-contributions (ЄСВ) + ukraine-vat if VAT-registered → ua-return-assembly.
- **General system routing** — General system: ua-income-tax (18% PIT + 5% military levy) + ua-social-contributions → ua-return-assembly.

0. **Route to single tax** — Simplified system routing to single tax skill

## Disclaimer

This skill orchestrates intake only and computes no tax. All downstream outputs must be reviewed and signed off by a qualified Ukrainian accountant or auditor before filing. The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).