Tools for sole proprietors
Single tax, SSC, cash registers, employees and fines — current 2025 rates
FOP path: step by step
- 1
Starting a FOP
- 2
Taxes & reporting
- 3
- 4
Calculators & tools
Tax system choice
Groups 1/2/3 vs general — tax burden comparison
Income limits
Headroom to the group limit and breach forecast
Group 3: 5% or 3% + VAT
When VAT registration pays off
SSC for FOP
Minimum payment, voluntary top-up, exempt categories
Military levy
2025 rates, payment terms, bank details, reporting
Do I need a cash register
Decision tree by group and payment form + fines
Employee cost
Net → gross → total employer cost with SSC
Fines & penalties
Underpayment, late payment and late declaration
Profit withdrawal
FOP vs LLC — owner's take-home after all taxes
Guides & reference
KVED codes
Codes by single-tax group and activity picker
FX revenue
Sale quotas, FX differences, FEA documents
Banks for FOP
Banking fees, acquiring, FX — comparison
FOP + employment
Combining, SSC, reclassification risks
Tax holidays
SSC/single-tax relief, Diia.City, regional programs
Tax audits
Taxpayer rights and audit preparation
Foreign contracts
FEA contracts: form, currency control, mistakes
E-cabinet
Tax authority cabinet for FOPs: QES login, filing, correspondence