How to Register as a Sole Proprietor FOP Online Through Diia in Ukraine

Can you register a FOP completely online in Ukraine?

Yes. Ukraine provides an official automatic FOP registration service through Diia. You complete the application online and sign it with your personal electronic signature.

The registration is processed automatically through the Unified State Register without the participation of a state registrar. If you select either the general or simplified tax system during the application, the relevant information is also forwarded automatically to the tax authority.

The state registration service is free of charge.

How long does online FOP registration take?

Diia estimates that completing the application takes about 10 minutes. The automatic registration itself is stated to take up to one minute.

Diia also explains that the FOP registration entry may appear in the Unified State Register within two working days. The registration extract can generally be downloaded from the portal within three working days after registration, after the relevant tax and statistics registration information has been processed.

If an application remains in processing instead of becoming registered shortly after submission, Diia advises the applicant to contact support, correct any problem and submit again where necessary.

What should you prepare before opening a FOP?

The online form is simple, but two decisions matter before you submit it: your KVED activity codes and your tax system.

Choose KVED codes that actually describe the activities from which you expect to earn business income. If you later start another activity, you may need to update the information registered for your FOP and, for simplified-tax taxpayers, ensure that the activity is permitted and correctly reflected in the single-tax register.

You should also decide whether to use the general taxation system or apply for the simplified single-tax system. Diia allows this choice to be made during the registration application.

Should you choose the general or simplified tax system?

The correct choice depends on what your business does, who your customers are, whether you employ staff, your expected turnover, VAT requirements and whether your activity is permitted under the simplified system.

General taxation system

A new FOP can choose the general taxation system directly in the Diia application. Under the general system, business taxation is based on net taxable business income rather than the simplified single-tax rules.

For 2026, the State Tax Service states that the principal rates for a FOP on the general system include 18 percent personal income tax and 5 percent military levy on the applicable net taxable income. Social insurance contribution rules also apply.

The general system can be relevant where the simplified system is unavailable because of the business activity or other statutory restrictions. Tax treatment can become more complex, so the registration decision should not be based only on the percentage rate.

Simplified tax Group 1

Group 1 is narrowly limited. It is available to individual entrepreneurs who do not employ workers and conduct only retail sales from trading places in markets and/or provide household services to the population as defined by the Tax Code.

The 2026 annual income ceiling is UAH 1,444,049. The single-tax rate is set by the relevant local council within the statutory maximum of 10 percent of the subsistence minimum. For 2026, the State Tax Service gives a maximum monthly single tax of UAH 332.80.

Simplified tax Group 2

Group 2 can cover production and sale of goods, restaurant activity and qualifying services. For services, the Tax Code restricts the relevant customers to the population and/or single-tax payers, subject to the statutory rules and exceptions.

A Group 2 FOP may have no employees or up to 10 employees. The 2026 income limit is UAH 7,211,598.

The local council determines the single-tax rate within the statutory maximum of 20 percent of the minimum wage. For 2026, the State Tax Service states a maximum monthly amount of UAH 1,729.40.

Simplified tax Group 3

Group 3 has no general numerical employee limit under the Tax Code and has a higher turnover ceiling. In 2026, the annual income limit is UAH 10,091,049.

The standard single-tax rates are 3 percent of income when VAT is paid separately or 5 percent of income when VAT is included in the single tax, subject to the applicable Tax Code conditions.

In addition, the State Tax Service confirms that in 2026 Group 3 FOPs, except where a statutory exception applies, pay a 1 percent military levy on income.

Which simplified tax group fits your business?

These are not interchangeable tax plans. The Tax Code rules published by the State Tax Service restrict which activities can use each group and exclude certain activities from Groups 1 to 3 entirely.

What other mandatory payments apply in 2026?

Registering the FOP is free, but operating a business can create ongoing tax and social-insurance obligations.

For 2026, the State Tax Service states that Group 1 and Group 2 single-tax FOPs pay a military levy of UAH 864.70 per month. Group 3 generally pays military levy at 1 percent of income. A FOP on the general system generally pays military levy at 5 percent of net taxable income.

The 2026 minimum unified social contribution, where the entrepreneur is required to pay it for themselves, is UAH 1,902.34 per month, equal to 22 percent of the 2026 minimum wage. Statutory exemptions exist for certain categories, including some pensioners, persons with disabilities and employees for whom an employer pays at least the minimum required contribution, so do not assume the minimum contribution applies identically to every FOP.

When does your simplified tax status start?

The start date depends on the group chosen. Diia states that a newly registered FOP choosing Group 1 or Group 2 is transferred to the simplified system from the first day of the following month.

For a newly registered entrepreneur choosing qualifying Group 3 treatment without separate VAT payment, the Tax Code provides that an application submitted within 10 days after state registration results in single-tax status from the date of state registration. When you make the tax choice during automatic FOP registration in Diia, the relevant information is transmitted to the tax authority as part of the process.

How do you submit the FOP application through Diia?

1. Open the Diia automatic FOP registration service.
2. Sign in or create access to your citizen account.
3. Complete the online application.
4. Select your KVED economic activity codes.
5. Choose the general or simplified tax system and, where applicable, the simplified-tax group.
6. Review your details carefully.
7. Sign the application using your personal electronic signature.
8. Submit it for automatic registration.

The application is transmitted to the Unified State Register automatically. Tax information selected in the application is also transmitted to the relevant tax authority.

How do you know your FOP has been registered?

You can follow the application in your Diia account under ordered services. Diia also sends information about the result to your email and citizen account.

After the relevant registrations are completed, the FOP extract becomes available electronically. Diia states that an electronic extract downloaded from the portal has legal force and can be printed where a paper copy is convenient.

Why can FOP registration be refused?

Official grounds for refusal include submission by a person without the necessary authority, a court decision prohibiting the registration action, incomplete required information, submission to an improper registration authority in cases where that matters, discrepancies between application information and state-register data, or documents and information that do not comply with Ukrainian law.

For automatic Diia registration, inaccurate or inconsistent personal information can therefore prevent successful processing even when the online form has been completed.

What should you do after opening your FOP?

Registration is only the first step. Once your FOP is active, confirm that your tax status is correct and understand when your first tax and social-contribution obligations begin.

• Download and keep your electronic registration extract.
• Confirm your single-tax registration if you selected the simplified system.
• Keep the income or income-and-expense records required for your tax system.
• Open a business bank account where needed for your operations. Diia also offers participating bank-account services through the e-Entrepreneur service.
• Check whether your business requires an RRO or PRRO fiscal cash register.
• Check whether your activity requires a licence, permit or other sector-specific authorization before trading.
• Monitor the income ceiling and activity restrictions if you use the simplified tax system.

Do not assume that FOP registration itself authorizes every regulated activity. Licensing, permits, VAT, employment rules and fiscal-register requirements depend on what the business actually does.

Common mistakes to avoid

• Choosing a single-tax group only because it has the lowest apparent rate without checking whether your activity and customers qualify.
• Selecting the wrong KVED codes or omitting an activity you intend to conduct.
• Choosing Group 2 for services without checking its restrictions on whom those services may be provided to.
• Ignoring the annual income ceiling for the selected simplified-tax group.
• Assuming free FOP registration means there are no recurring taxes, military levy or social contributions.
• Starting a regulated activity before obtaining a licence or permit required by separate legislation.
• Forgetting that Group 1 and Group 2 simplified-tax status normally begins from the first day of the month following registration rather than automatically on the registration date.