If you decide to start your own business, then you need to open a sole proprietorship. This can be done in several ways – online (via Diyu) and offline (using the CPAU or state registrar).
How to open a sole proprietorship, where to apply offline and what documents are required in Ukraine in 2025 — read in the ICTV Facts material.
How to open a sole proprietorship in Ukraine in 2025
You can register your FLP (individual entrepreneur) status offline by contacting the Administrative Services Provision Center (ASPC) at your place of residence. To do this, you need to fill out an application for registration of a sole proprietorship and provide the appropriate package of documents.
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To open a sole proprietorship, you need the following documents:
- passport;
- individual tax number (INN);
- application for registration of a sole proprietorship (can be filled out on the spot);
- application for transition to a simplified taxation system (if necessary).
The application for opening a sole proprietorship will be reviewed within 24 hours. After which the entrepreneur will be provided with an extract from the Unified State Register. It can be obtained in the service's electronic account on the Diia portal.
In addition to the Administrative Service Center, you can contact an accredited state registrar to register an individual entrepreneur – the procedure and package of documents are similar.
How to register an individual entrepreneur: what to pay attention to
Every citizen of Ukraine who is 18 years of age or older can open a sole proprietorship. This can be done at the place of registration or at the officially registered place of residence.
IDPs (internally displaced persons) can register a sole proprietorship not at the place of registration, but first they must obtain a temporary registration document from the State Migration Service of Ukraine.
To open a sole proprietorship, you must:
- Select KVED. The classifier of types of economic activity can be found on the website of the State Statistics Service. A sole proprietor has the right to engage in entrepreneurial activity only under the codes that are recorded in his registration documents. When submitting them, it is necessary to indicate the main KVED. It characterizes the main direction of the business, that is, the sole proprietor will receive the greatest income from it.
If documents are submitted in paper form, the main KVED will be the one that is listed first. Tax legislation does not prohibit doing business in several industries at once, so the number of KVEDs that can be registered is unlimited.
- Select a group for sole proprietors. The taxation system can be general or simplified (single tax). The general system is used by large enterprises with a large number of employees. The amount of tax under this taxation system is determined by a percentage of the net profit for the month. The simplified system is suitable for small enterprises. Sole proprietors on this system pay a single tax (STT), that is, a fixed amount or percentage of the income.
In general, the Tax Code of Ukraine (TCU) defines 4 groups of single tax payers (ST):
- 1 group of sole proprietors – entrepreneurs without hired employees who are engaged in retail trade in markets or providing household services to people.
- 2 group of sole proprietors – small businesses with a larger volume of income than in the previous group and the number of employees no more than 10 people. The maximum annual income should be 5.9 million UAH per year.
- 3 group of sole proprietors – entrepreneurs who can work independently or hire an unlimited number of employees. During the year, the amount of income must not exceed UAH 8.2 million.
- 4 group of sole proprietors – entrepreneurs engaged in agricultural activities. Special taxation systems are provided for them. There is no maximum annual income limit.
- You can open an account for a sole proprietor — at any bank branch. According to paragraph 69.4 of the Tax Code of Ukraine, debit transactions on the account can begin only after the bank receives a notification from the supervisory authority about taking the account into account.
- Obtain a qualified electronic signature (QES). An entrepreneur will need it to register a sole proprietor online. Also, in the future, with the help of the EDS, an entrepreneur will be able to resolve issues related to electronic commerce:
- sign electronic documents;
- submit tax reports electronically;
- register the PRRO.
- Select a registration method and open a sole proprietorship. We have already told you earlier how you can register a sole proprietorship in Ukraine in 2025.
