FX Revenue

FX revenue rules for FOP: sale quotas, exchange differences, FEA documents

Sections

  • Receiving FX

    FX revenue arrives to the FOP FX account. Since 2019 — no mandatory sale; the NBU cancelled the 30% quota. Currency can be held or sold at the rate.

  • Mandatory sale (wartime)

    During martial law the NBU periodically reinstates sale quotas for certain operations — check current NBU resolutions before contracting.

  • Exchange differences

    Income in accounting — at the NBU rate on receipt date. Single tax is calculated on the received amount — FX differences are not taxed separately for FOP.

  • Group 3 rules

    FX revenue counts toward the group limit in UAH equivalent. Invoice/act in FX, payment — SWIFT, Payoneer, Wise (official channels).

  • FEA documents

    Contract with a foreign counterparty, invoice, act (for services). For IT export — specifics: the act can be electronic, English allowed.

FOP service export is fully legal and common; the key is a contract and service-provision documents.

Sobre Ingresos en divisas

Ingresos en divisas — Reglas de divisas para FOP: cuotas de venta, diferencias, documentos. Autónomo: herramientas FOP. Use nuestras herramientas sin registro ni instalación de software. Todos los cálculos se realizan en su navegador — sus datos nunca se envían a un servidor.