Ukraine FOP Return-Assembly Orchestrator
Final orchestrator that assembles the complete Ukrainian ФОП (FOP) filing package for a Ukraine-resident sole proprietor: consumes the Ukraine content-skill outputs and produces one unified reviewer package with the correct declaration, schedules, filing-and-payment calendar, and pre-filing check…
Key facts — Ukraine, 2026
| Obligation | Group 1 & 2 (simplified) | Group 3 (simplified) | General system |
|---|---|---|---|
| Single-tax / income declaration — filing | Annual: by 2 Mar 2026 (for 2025; 1 Mar is Sunday) | Quarterly, within 40 days of quarter-end: Q1 by 11 May 2026, Q2 by 10 Aug 2026, Q3 by 9 Nov 2026, Q4/annual by 9 Feb 2027 | Annual property-and-income declaration: by 1 May 2026 (for 2025) |
| Single tax — payment | Monthly, by the 20th of each month (advance payment) | Quarterly, within 10 days of the filing deadline: Q1 by ~20 May, Q2 by ~20 Aug, Q3 by ~19 Nov, Q4 by ~19 Feb 2027 | n/a (pays PIT instead) |
| PIT (18%) | n/a | n/a | Final settlement by 10 May 2026 (10 days after filing); advance instalments during the year |
| Military levy | Built into the single-tax regime; paid monthly with single tax (by the 20th) | 1% of income, paid quarterly within 10 days of the filing deadline | 5% of net income, settled with PIT by 10 May 2026 |
| ЄСВ (unified social contribution, "for self") | Quarterly, by the 20th of the month after the quarter: Q1 by 20 Apr 2026, Q2 by 20 Jul 2026, Q3 by 19 Oct 2026, Q4 by 19 Jan 2027 | Same quarterly schedule as Group 1&2 | Same quarterly schedule |
| VAT return (if registered) | Monthly: within 20 days after the reporting month | Same — monthly within 20 days | Same — monthly within 20 days |
| VAT payment (if registered) | Within 10 days after the return filing deadline (~30th of the following month) | Same | Same |
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Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Final orchestrator that assembles the complete Ukrainian ФОП (FOP) filing package for a Ukraine-resident sole proprietor: consumes the Ukraine content-skill outputs and produces one unified reviewer package with the correct declaration, schedules, filing-and-payment calendar, and pre-filing checklist. Computes nothing itself.
More Ukraine tax skills
Other Ukraine computations in the OpenAccountants library.