Registering a business for online sales in Ukraine (ФОП): groups, activity codes, taxes

Why register at all

Two reasons. First, legality: you earn income, that income is taxable, and ignoring it is a risk. Second, practical: no Ukrainian payment provider (WayForPay, etc.) will enable card payments for you without a registered business. So without a ФОП you literally can't accept payments automatically.

Which group

For selling digital content, subscriptions and services, most creators pick the 3rd group of the simplified system. It's flexible: you can work with both companies and individuals, accept cashless payments, and it has a fairly high annual turnover limit.

• Single tax — 5% of income (non-VAT) on the 3rd group
• Plus the unified social contribution (ЄСВ) — a fixed minimum (the amount is revised by the state, check the current one)
• Annual turnover cap — there's a ceiling, above which you must switch systems
• Reporting — quarterly, simple; many run it through online services

Which activity codes (КВЕД)

A КВЕД is an activity code. Pick ones covering the sale of content, information and educational services online. Common examples (verify with an accountant for your model):

• 62.01 — computer programming (often a default for IT/online)
• 63.11 / 63.12 — data processing, web portals
• 47.91 — retail trade over the internet (digital goods)
• 58.1 / 59.1 — publishing, video content
• 85.59 — other education (for courses and training)

One code is primary, the rest are secondary. Better to add a few you might need than to amend later.

Where to start — step by step

• Register the ФОП — fastest via the Diia app (online, a few days)
• Choose the 3rd group and your activity codes right away
• Open a business bank account
• Set up online accounting or hire an accountant — so you never miss filings and payments
• Register a shop with a payment provider and connect payments

A ФОП isn't a bureaucratic nightmare — it's a few days at the start. After that it's just background that lets you grow legally.