Individual Entrepreneur (FOP) Registration in Lviv
from UAH 700from 1 working day* - required fields
In short. We register individual entrepreneurs (FOP, sole proprietors) in Lviv from UAH 700: activity codes, single tax group, application, filing and the register entry. The state registration is free (Art. 36 of Law No. 755-IV); the registrar decides within 24 hours on working days (Art. 26). The whole job usually takes from 1 working day.
Price, timing and documents
| Turnkey FOP registration | from UAH 700; we confirm the exact price after a short call about your business |
|---|---|
| State fee | none: no administrative fee is set for registering an individual entrepreneur (Art. 36 of Law No. 755-IV) |
| Registrar’s term | within 24 hours of filing, excluding weekends and public holidays (Art. 26) |
| Whole job | usually, in our experience, from 1 working day once we have all your details; depends on the registrar and your case |
| Documents | registration application (Art. 18), passport and Ukrainian tax number (RNOKPP); foreigners also need proof of legal stay in Ukraine |
| Single tax | the simplified-tax election goes in the same application and reaches the tax office automatically |
| Result | USR entry and extract, single tax registration, a memo on monthly payments and reports |
All prices are on our price list.
How FOP registration works: 5 steps
The key decisions come before filing: activity codes and the single tax group decide who you can invoice, how much you pay and whether you stay on the simplified system as you grow. So we start with a short talk about your business, clients and expected income.
The registration application can include the simplified-tax election or VAT registration (Art. 18 of Law No. 755-IV). We file it online, at an administrative service centre or through a notary under a power of attorney.
Can a foreigner register as a FOP in Ukraine?
Yes. A foreign citizen or stateless person who stays in Ukraine legally can register as an individual entrepreneur. You need a Ukrainian taxpayer number (RNOKPP / TIN) and a document confirming legal stay, such as a temporary or permanent residence permit. If you do not have a tax number yet, we arrange it first — see obtaining a Ukrainian TIN.
Most foreign clients choose Group 3 of the single tax: it allows invoicing companies, including foreign ones, at 5% of income.
Single tax groups in 2026
Amounts are based on the 2026 minimum wage of UAH 8,647 and subsistence minimum of UAH 3,328. The minimum social contribution (ESV) is UAH 1,902.34 a month for every group.
| Group | Who can use it | Income cap 2026 | Single tax | Military levy |
|---|---|---|---|---|
| Group 1 | FOP with no employees: retail sales at markets, household services to individuals | UAH 1,444,049 | up to UAH 332.80/month | UAH 864.70/month |
| Group 2 | FOP: services to single-tax payers and individuals, production, sales, restaurants; up to 10 employees | UAH 7,211,598 | up to UAH 1,729.40/month | UAH 864.70/month |
| Group 3 | FOP and legal entities, no limit on staff | UAH 10,091,049 | 5% of income, or 3% + VAT | 1% of income |
Groups 1–2 must file the election by the end of the registration month and pay single tax from the 1st of the next month. Group 3 files within 10 days and is on the simplified system from the registration date (sub-clause 298.1.2 of the Tax Code). More on single tax registration.
FOP or LLC?
| FOP | LLC (TOV) | |
|---|---|---|
| Liability | all personal assets | limited to the contribution |
| State fee | none | none |
| Our fee | from UAH 700, from 1 working day | €500, from 3 working days |
| Taxes | single tax Group 1, 2 or 3, or general system | single tax Group 3 or general system |
A FOP is simpler and cheaper to run. An LLC suits partners, investors and larger contracts. See company registration in Lviv.
What the turnkey service includes
- consultation on business form, activity codes, tax system and group;
- drafting the registration application and single tax election;
- filing online, at an administrative service centre or via a notary under a power of attorney;
- checking the register entry and single tax registration, the extract;
- a memo on social contributions, single tax, first reports and a bank account;
- optional: a stamp, a qualified electronic signature and VAT registration.
Our office is in Lviv (2A Tershakivtsiv St.); we work with clients across Western Ukraine and from abroad, most steps remotely.
Related services
- Single tax registration — groups, deadlines, switching from the general system
- Company (LLC) registration in Lviv — if you need a legal entity
- Ukrainian tax number (TIN) for foreigners — needed before FOP registration
- VAT registration — for Group 3 at 3% or VAT-registered clients
- Qualified electronic signature — for Diia and the tax cabinet
- Closing a FOP — when you stop the business
FAQ: individual entrepreneur registration
How much does FOP registration cost in Lviv?
How long does it take?
What documents are needed?
Can a foreigner register as an individual entrepreneur?
Can I become a single tax payer straight away?
Which single tax group should I choose?
Register your FOP from UAH 700
Tell us what you plan to do — we will pick the activity codes and tax group and confirm the price. All we need is your passport, tax number and a short call.
