Ukraine FOP Record-Keeping & Bookkeeping
Ukrainian sole-proprietor (ФОП) record-keeping and bookkeeping: the income ledger and income-and-expense ledger, software cash registers (ПРРО / PRRO), primary documents that support income and expenses, fiscalisation, and document retention. Records and process, not rate computation.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine |
| Scope | FOP (фізична особа-підприємець) record-keeping & fiscalisation — single tax & general system |
| Currency | UAH (₴) |
| Primary legislation | Tax Code of Ukraine (Податковий кодекс — ПКУ): Art. 44 (record-keeping & retention), Art. 296 (single-tax records), Art. 177 (general-system records); Law №265/95-ВР "On the use of RRO"; MoF Order №261 of 13.05.2021 (typical ledger form & order) |
| Authority | Державна податкова служба (ДПС / State Tax Service) |
| Portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| Retention period | Generally 1095 days (3 years) from the deadline/date of the related filing; longer in defined cases — see Section 6 |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant |
| Skill version | 1.0 |
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Ukrainian sole-proprietor (ФОП) record-keeping and bookkeeping: the income ledger and income-and-expense ledger, software cash registers (ПРРО / PRRO), primary documents that support income and expenses, fiscalisation, and document retention. Records and process, not rate computation.
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