Ukraine FOP — Єдиний Податок / ПДФО Return & ЄСВ Filing

Collect the client's ФОП registration details and determine which taxation regime applies: simplified system (єдиний податок, Groups 1–3) or general system (загальна система, 18% ПДФО + 5% military levy). Confirm Ukrainian tax residency for the year, obtain the РНОКПП (10-digit individual tax number), ЄДРПОУ or КВЕД activity codes, VAT registration status, and the presence of any employees. The regime choice drives every downstream calculation.

Compile total gross receipts for the tax year from all sources: domestic bank accounts, Diia.Business records, international transfers (Wise, PayPal, Swift), and cash receipts. Convert all foreign-currency income to UAH at the NBU official exchange rate on the date of each receipt (not the date of invoice). For general-system FOPs, also identify and categorise all deductible business expenses with supporting документи (документальне підтвердження).

For simplified-system (Groups 1–3) FOPs: compute the єдиний податок liability for each quarter and verify the annual income cap has not been exceeded. Groups 1 and 2 pay a fixed monthly amount (≈₴332.80 and ≈₴1,729.40 respectively as of 1 Jan 2026); Group 3 non-VAT pays 5% of turnover plus a 1% military levy (військовий збір) on the same base. Verify whether the income cap (167 × min wage for Group 1, 834 × min wage for Group 2, 1,167 × min wage for Group 3) was breached, triggering mandatory group change or switch to general system. For general-system FOPs, compute 18% ПДФО and 5% military levy on net taxable profit and verify quarterly advance payment obligations (due 20 April, 20 July, 20 October).

Calculate the Єдиний соціальний внесок (ЄСВ) owed for self. The rate is 22% applied to the net profit (general system) or declared income base (simplified system), subject to a monthly minimum base of ₴8,647 (minimum wage) — meaning the minimum quarterly ЄСВ is ≈₴5,707.02 even if the FOP earned nothing. The wartime exemption that allowed FOPs to skip ЄСВ was abolished from 1 January 2025; all FOPs must pay. Confirm whether any statutory exemption applies (pensioner of Group I or II, disability group I or II, ЄСВ paid by employer as primary job, or person mobilised into the Armed Forces of Ukraine).

This phase applies only to VAT-registered FOPs (typically Group 3 FOPs on the 3% single-tax path, or general-system FOPs whose turnover exceeded ₴1,000,000). Verify that monthly Подatkova deklaratsiia z PDV returns were filed by the 20th of each following month and that all Podatkovi nakladni (tax invoices) were registered in YERPN within 15 calendar days. Check the SEA PDV account balance, confirm any input PDV claims, identify reverse-charge obligations on imported services, and ensure the annual turnover figure on the income tax declaration reconciles with the PDV return totals.

Assemble the complete filing package in the Електронний кабінет платника (cabinet.tax.gov.ua) using the taxpayer's КЕП (qualified electronic signature). For simplified FOPs: the Декларація платника єдиного податку — фізичної особи-підприємця (quarterly for Groups 1–2, annual for Group 3). For general-system FOPs: the Декларація про майновий стан і доходи (Form F0100214), with Додаток Ф2 (business income schedule) and Додаток Ф3 (ЄСВ schedule). Run the pre-filing checklist to catch common errors before submission.