Фізична особа - підприємець ФОПUkraine
What it takes to form, own and run a sole trader in Ukraine, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
третьої групи - у відсотках до доходу (відсоткові ставки).
Form it
Who registers it
- Registry
- Єдиний державний реєстр юридичних осіб, фізичних осіб - підприємців та громадських формувань (Міністерство юстиції України)
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the ФОП.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the ФОП.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the ФОП.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the ФОП are in our records.
What is public
Not in our records What the register shows the public is not in our records for the ФОП.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies
A sole trader may choose the simplified tax system (Tax Code art 291.3). Single-tax group rates are set by art 293; group 3 is a percentage of income.
Quote
третьої групи - у відсотках до доходу (відсоткові ставки).
- CFC rules in Ukraine
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- State registration of termination of entrepreneurial activity of the individual entrepreneur, on application to the State Registrar.
Quote
Для державної реєстрації припинення підприємницької діяльності фізичної особи - підприємця подаються такі документи
- Statutory fee
- Not in our records
Every business in Ukraine
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Ukraine.
Payment and banking services
1 service names Ukraine on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Фізична особа - підприємець (ФОП)
- Identifier
- UA-FOPA form ISO 20275 does not list.