A sole proprietor (FOP) can add or remove business activity codes (KVED) in Diia free of charge: according to the “Changes to FOP Data” service page, filling in the application takes about 10 minutes, and registering the changes up to 2 minutes. If you are a single tax payer, the application to the tax office is generated automatically, but it is worth checking the result. Below: what to consider before changing codes, the steps, the deadlines for notifying the tax office and what is known about the switch to the new NACE 2.1-UA classification from 2027. Data checked on 21 October 2026.
KVED and the Single Tax: What to Check Before Changing
A KVED is a code for a type of economic activity under the DK 009:2010 classifier maintained by the State Statistics Service (Derzhstat). For a single tax payer, types of activity are part of the registration data held by the tax office: in the payer’s application they are stated specifically according to KVED DK 009:2010 (clause 298.3 of the Tax Code, version of 17 September 2026). So before making a change, check whether the new type of activity fits your group:
- Group 1 covers only retail sales from market stalls and household services to the public, with no hired employees (clause 291.4 of the Tax Code).
- Group 2 covers services, including household services, to single tax payers and the public, production or sale of goods and restaurant services. Real estate brokerage, internet access provision and transactions with jewelry made of precious metals and stones are closed to group 2: such FOPs belong only to group 3.
- Group 3 has no restrictions on types of activity under clause 291.4, but the general list of prohibitions applies. Group rates and limits are in our article on the single tax for FOPs in 2026.
- Prohibited activities. Clause 291.5 of the Tax Code lists activities that rule out being a single tax payer in groups 1–3, for example currency exchange or business management. Security services were added to the list from 1 January 2026 (Law No. 4698-IX).
If the new KVED does not fit your group, change the group first. You can switch to another group by applying to the tax office no later than 15 calendar days before the start of the next quarter (clause 298.1.5 of the Tax Code). A FOP moving from group 1 or 2 to group 3 files a declaration for the period spent in the previous group within 40 days after the end of the last quarter in it (clause 296.5.1 of the Tax Code, Diia explanation).
What You Will Need
- A Diia account and a qualified electronic signature: the service page allows you to sign the application with “Diia.Signature” or another personal electronic signature.
- A list of codes under DK 009:2010 that you want to add or remove.
- An understanding of your single tax group, so that the new codes do not contradict clauses 291.4 and 291.5 of the Tax Code.
Step by Step Through Diia
The steps below come from the “Changes to FOP Data” service page. The law allows changes to a FOP’s information to be registered automatically, without a state registrar (clause 2 of Part 1 of Article 25-1 of Law No. 755-IV, version of 24 April 2026).
- Click “Submit an application” and log in or register in the citizen’s account.
- Fill in the online form: enter the types of economic activity that should be in the register.
- Sign the application with “Diia.Signature” or another personal electronic signature.
- The application goes to the Unified State Register (USR). If you are a single tax payer, after the KVED change an application about it is automatically sent to the tax office at the FOP’s place of registration or place of business.
- Check the status in the “Services — Ordered services” section. A notification of the result will arrive by email and in the “Please note” section.
- Pick up the statement in the “Received documents” section. It is generated within 3 business days of receiving a response from the tax office and other bodies, and it has the same legal force as one issued at an Administrative Services Center (CNAP).
You can change KVED codes online even if the FOP was opened offline. If you are only registering now, you choose the codes right in the application: see our article how to register a FOP online through Diia.
After the Changes: Check With the Tax Office
Diia advises checking how the tax office processed the application in the Electronic Cabinet, in the “Taxpayer Registration Data” section: among other things, it shows your registration as a single tax payer. If the tax office refused or the data has not been updated, notify it yourself:
| Group | Deadline to notify the tax office | Source |
|---|---|---|
| 1 and 2 | No later than the 20th day of the month following the month in which you changed your types of activity | Clause 298.5 of the Tax Code; the same on the Diia page |
| 3 | Together with the declaration for the quarter in which you received income from the new KVED (no later than 40 days after the end of the quarter) | Diia service page |
You can submit the application in the cabinet using form F/J 0102003 (application on the use of the simplified system) or send a scan of the application through the “Correspondence with the DPS” section. Another option is the taxpayer service center at the FOP’s place of registration.
KVED Codes From 2027: NACE 2.1-UA
According to an announcement by Derzhstat, a new Classification of Economic Activities, NACE 2.1-UA, takes effect on 1 January 2027 under Order No. 191 of 28 October 2025. It will eventually replace DK 009:2010. Preparatory measures for statistics bodies, other state bodies and administrators of administrative data will continue until 31 December 2026. Under Derzhstat’s plan, in 2027 the classification will be applied in statistics and statistical registers will be recoded, and in 2028 the transition of information and reporting systems is to be completed.
Derzhstat explains what this means for FOPs as follows. For most of them, the changes should happen automatically if there is a direct one-to-one correspondence between the old and new codes for their types of activity. Re-registration will be needed for those whose current code has been split into several new ones or has a complex, indirect correspondence: such data will have to be updated after the correspondence table is published. Derzhstat will determine the final level of correspondence. The correspondence tables have already been posted in the “Implementation of NACE 2.1-UA” section of the Derzhstat website (file dated 21 May 2026).
What to do now. As of 21 October 2026, applications still use DK 009:2010 codes, and the Diia service page has no separate transition procedure. Check your codes in Derzhstat’s correspondence table and follow the official explanations so that you know whether you will need to submit an application.
How Much It Costs and How Long to Wait
| Change | Cost | Time |
|---|---|---|
| KVED codes or contact information through Diia | Free | Application about 10 minutes, registration up to 2 minutes; statement within 3 business days after the tax office responds |
| KVED codes through a state registrar (CNAP, etc.) | Free: under Article 36 of Law No. 755-IV, a fee is charged to FOPs only for changing the full name or location | Within 24 hours of receiving the documents, excluding weekends and public holidays (Article 26) |
| Full name or registered address | Paid: 0.1 of the subsistence minimum, 75% of that amount for electronic filing; the Diia service page states UAH 250 | Depends on the filing method |
| Taxpayer ID number (RNOKPP) or passport data | Not listed among the paid changes in Article 36 | Offline only, at a CNAP (Diia) |
The official pages disagree on changing your full name and address: the service page says it can be done online for UAH 250, while the state services guide says offline only and gives UAH 230. Before applying, check the current amount on the service page.
If It Does Not Work
- The changes were refused. The reasons will arrive by email and in your account. Fix them and submit the application again.
- The processing time has passed, but there is no notification. Check the status in “Ordered services” and the record with a free search on the USR portal. If the status has not changed and there is no email, contact Diia support.
- The tax office has not updated the data. Submit application F/J 0102003 in the Electronic Cabinet, send a letter through “Correspondence with the DPS” or go to a taxpayer service center.
- Online does not suit you. You can submit the application at a CNAP or a city council executive committee regardless of your place of residence or the FOP’s address. If you cannot come in person, send the application by mail with a notarized signature. An accountant can submit the application only offline, with a notarized power of attorney.
Do not add codes “just in case” without checking. A type of activity that does not match your group requires switching to another group, and an activity from the list in clause 291.5 of the Tax Code is incompatible with the single tax altogether. First check the codes against your group and, if necessary, change the group within the deadline set by the Code.
Frequently Asked Questions
How much does it cost to change a FOP’s KVED codes?
Through Diia it is free. The law on state registration sets no administrative fee for changing a FOP’s types of activity: for entrepreneurs, a fee is charged only for changing the full name or location.
Do I need to notify the tax office separately?
If you are a single tax payer and changed your KVED codes through Diia, the application to the tax office is generated and sent automatically. Check the result in the “Taxpayer Registration Data” section of the Electronic Cabinet. If the data has not been updated, groups 1 and 2 notify the tax office by the 20th day of the following month.
Can I change KVED codes if the FOP was opened offline?
Yes. Diia states directly that changes can be made online even if the FOP was opened offline.
Do I need to switch to NACE 2.1-UA codes now?
No. The classification takes effect on 1 January 2027, and the preparatory period lasts until the end of 2026. According to Derzhstat, for most FOPs the changes will happen automatically, and only those whose codes have been split or have an indirect correspondence will have to update their data.
Can an accountant change KVED codes for me?
Yes, but offline: they must have a notarized power of attorney to act on your behalf. Online in Diia, the application is submitted and signed by the entrepreneur personally.
