Sole proprietors & SMB taxes
Single tax, social contributions, reporting, FOP documents
Subtopics
FOP taxes
3 tools
Choosing a tax system
1 tools
Reporting calendar
1 tools
KVED codes
1 tools
Cash registers (РРО)
1 tools
FX revenue
1 tools
Employees
2 tools
Opening & closing FOP
2 tools
Banks for sole proprietors
1 tools
Acquiring
2 tools
Dividends & profit withdrawal
1 tools
Income limits
1 tools
FOP + employment
1 tools
Social contribution (ЄСВ)
1 tools
Tax holidays & benefits
1 tools
Tax audits
1 tools
Foreign contracts
1 tools
E-reporting
3 tools
Fines & penalties
1 tools
FOP documents
5 tools
Calculators
FOP tax calculator
Sole proprietor taxes on the simplified system (groups 1-4)
5% or 3% + VAT
when VAT registration at 3% beats the plain 5% rate
Tax system choice
single-tax groups 1/2/3 vs general system — tax burden comparison by income and expenses
KVED codes
Codes by single-tax group and activity picker
Cash register check
decision tree by single-tax group and payment form + fines for missing receipts
FX revenue
FX revenue rules for FOP: sale quotas, exchange differences, FEA documents
Employee cost
net salary → gross → total employer cost including SSC
Banks for FOP
Business account comparison: banking fees, acquiring, FX operations
Acquiring fees
terminal commission: cards vs cash
Acquiring fees
Acquiring Fees — Business
Profit withdrawal
how much reaches the owner after all taxes under different business forms
Income limits
headroom to the group limit and projected breach at the current pace
FOP + job
Combining FOP and employment: taxes, SSC, reclassification risks
SSC for FOP
minimum payment, voluntary top-up for pension record and exempt categories
Tax holidays
FOP incentives and exemptions: SSC, single tax, Diia.City
Tax audits
Audit types, taxpayer rights, and step-by-step preparation
Foreign contracts
FOP FEA contracts: form, details, currency control
Fines & penalties
underpayment fine, late-payment penalty (120% of NBU rate), declaration fine
Documents
Civil-Law Contract (GPC) — Template
Civil-law contract generator (services/works): subject, price, terms, PIT and military levy, PDF.
Fop Registration
Fop Registration — Documents
Fop Termination
Fop Termination — Documents
Fop Declaration
Fop Declaration — Documents
Single Tax Application
Single Tax Application — Documents
Invoice generator
Invoice Generator — Business
Ttn
Ttn — Documents
Contractor Agreement
Contractor Agreement — Documents
Certificate of Completed Works — Template
Works/services acceptance certificate generator for contractors: parties, scope, amount, VAT, PDF.
Checklists
Guides
Military levy
Military levy rates 2025 for sole proprietors: 1% of income for group 3, fixed amounts for groups 1-2, 5% on the general system, deadlines and details.
E-cabinet
Complete guide to the tax authority cabinet for FOPs: QES login, filing reports, budget settlements, correspondence with the tax office.