Ukraine Business Formation (Реєстрація ФОП / ТОВ)
Asked about registering or forming a business in Ukraine for a self-employed person.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine (UA) |
| What this covers | Business formation / registration for self-employed people — ФОП registration, КВЕД codes, tax-system election at start-up, VAT registration, ЄСВ, bank account, ФОП vs ТОВ, deregistration |
| Currency | UAH (₴) |
| Registers / authorities | ЄДР (Єдиний державний реєстр / Unified State Register, run by the Ministry of Justice); ДПС (Державна податкова служба / State Tax Service); Diia (Дія — state e-gov portal & app) |
| Sole-proprietor form | ФОП (фізична особа-підприємець) |
| Company form | ТОВ (товариство з обмеженою відповідальністю / LLC) |
| VAT (ПДВ) threshold | ₴1,000,000 taxable supplies over any rolling 12 months |
| Minimum wage (мінімальна зарплата) 2026 | ₴8,647/month (verify current value) |
| Living wage (прожитковий мінімум) 2026 | ₴3,328 for an able-bodied person (verify current value) |
| Primary legislation | Tax Code of Ukraine (Податковий кодекс); Law "On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations" No. 755-IV; Law "On Limited and Additional Liability Companies" No. 2275-VIII; Law on ЄСВ No. 2464-VI |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant |
| Skill version | 1.0 |
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About
Use this skill whenever asked about registering or forming a business in Ukraine for a self-employed person. Trigger on phrases like "register a FOP", "how do I become a ФОП", "start a business in Ukraine", "open a sole proprietorship Ukraine", "Diia registration", "ТОВ vs ФОП", "LLC vs sole proprietor Ukraine", "choose КВЕД codes", "single tax election", "register for VAT Ukraine", "open a business bank account Ukraine", "close my ФОП", or any question about the formation, registration, tax-system choice at start-up, or deregistration of a Ukrainian sole proprietor (ФОП) or company (ТОВ). Covers registering via Diia or a state registrar/notary, documents required, choosing КВЕД activity codes, electing the single-tax group (1/2/3) vs the general system, the ₴1,000,000 VAT threshold, ЄСВ registration, opening a bank account, the ФОП-vs-ТОВ decision, and closing a ФОП. ALWAYS read this skill before any Ukrainian business-formation work.
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