You can register as a sole proprietor (FOP) in Diia free of charge and without visiting a registrar. According to the service page, filling in the application takes about 10 minutes, and the registration itself takes up to a minute. Below: who can use the service, what to prepare, the steps, choosing a taxation system and what to do after registration. Data checked on 21 October 2026.
Important. Registration in Diia is carried out automatically by the software of the Unified State Register (USR), without a state registrar: this option is provided for by Article 25-1 of Law No. 755-IV (version of 24 April 2026). The single tax group you choose affects how much and when you will pay, so if in doubt, consult an accountant. This article is for information only and is not a substitute for professional advice.
Who Can Register Online
According to the Diia state services guide, the applicant can be a citizen of Ukraine aged 18 or older with full legal capacity who has been assigned a taxpayer registration card number (RNOKPP) and who is not yet a FOP according to the USR. During automatic registration, the software checks in real time whether there is a ban on registration actions and whether the register already has a record of you as a FOP. If there is such a record, the registration is not carried out and you are notified (Part 3 of Article 25-1 of the Law).
A person aged 16 or older without full legal capacity can also become a FOP, but the law requires notarized written consent from the parents (adoptive parents), the guardian or the guardianship authority (clause 3 of Part 1 of Article 18). The state services guide lists this document for applications in person, so in that case go to a registrar, for example at an Administrative Services Center (CNAP).
What You Will Need
- A Diia account. The service works through the citizen’s account on the portal: log in or register.
- A qualified electronic signature. The law requires means of electronic identification with a high level of trust (Part 2 of Article 25-1). If you do not have a signature, Diia advises contacting an accredited certification center: according to Diia, it costs about UAH 200, and prices differ between centers. You can get a signature free of charge from the Ministry of Internal Affairs (MVS) and the State Tax Service (DPS), and PrivatBank clients can get one in Privat24 or at a branch.
- A list of business activity codes (KVED). They are chosen from the current DK 009:2010 classifier. Examples of codes for common types of business are in the Diia guide (published in 2020).
- A decision on taxation. The general system or the single tax, and if the single tax, which group. More on this below.
KVED codes from 2027. According to an announcement by the State Statistics Service (Derzhstat), a new classification of economic activities, NACE 2.1-UA, takes effect on 1 January 2027 and will eventually replace DK 009:2010. As of 21 October 2026, applications still use DK 009:2010 codes.
Step by Step Through Diia
The steps below come from the “Automatic FOP Registration” service page on diia.gov.ua and from the state services guide.
- Click “Submit an application” and log in or register in the citizen’s account.
- Fill in the online form. Enter your business activities and other details. The portal will not let you generate the application if the information is incomplete or fails the format check.
- Choose a taxation system. If you choose the general or the simplified system, the corresponding marks are put in the application, and it is automatically sent to the tax office at the FOP’s place of registration or place of business.
- Sign the application with an electronic signature. Once signed, the application is locked for editing and sent to the USR.
- Check the status in your account in the “Services — Ordered services” section. A notification of the result will also arrive by email and in the “Please note” section.
- Get the statement. The registration record will appear in the USR within 2 business days. The statement becomes available within 3 business days of registration, after registration with the tax authority and the statistics bodies, in the “Received documents” section. It has legal force, and you can print it.
We explained how a statement differs from an extract and when you need an extract specifically in our article how to get an extract from the USR for a FOP online.
General or Simplified System
In the registration application you can immediately ask to be registered as a VAT payer and choose the simplified system (clause 1 of Part 1 of Article 18 of Law No. 755-IV). The Tax Code (version of 17 September 2026) expressly allows you to opt for the simplified system during the state registration of a FOP (clause 298.1.1). Your choice determines the day from which the new status applies:
| Choice | When it takes effect | Condition and note |
|---|---|---|
| Single tax, group 1 or 2 | From the 1st day of the month following the month of registration | If the application is submitted before the end of the month of registration (clause 298.1.2 of the Tax Code) |
| Single tax, group 3 without VAT | From the day of state registration | If the application is submitted within 10 days of registration (clause 298.1.2 of the Tax Code); according to Diia, the tax office registers you within 2 business days of the application |
| General system | No separate application is needed | Online, you choose it in the application, while offline a FOP without an application for the simplified system is automatically put on the general system; the income ledger must be registered with the tax office (Diia) |
The groups differ in types of activity, number of employees and income limit (clause 291.4 of the Tax Code). Group 1 covers only retail sales from market stalls and household services to the public, with no hired employees and income of up to 167 minimum wages a year. Group 2 covers services to single tax payers and the public, production or sale of goods and restaurant services, with up to 10 employees and up to 834 minimum wages. Group 3 has no limit on the number of employees, with income of up to 1,167 minimum wages. The minimum wage is taken as of 1 January of the year. Rates and limits in hryvnias for 2026 are in our article on the single tax for FOPs in 2026.
For some types of activity the simplified system is not available at all (clause 291.5 of the Tax Code). For example, security services were added to this list from 1 January 2026 (Law No. 4698-IX). Check your KVED codes against this clause before submitting the application.
What to Do After Registration
- Income records. On the simplified system, FOPs in groups 1–3 without VAT keep records in any form, recording income month by month (clause 296.1 of the Tax Code); according to Diia, there is no need to register a ledger with the tax office. On the general system, the income ledger is registered with the tax office.
- ESV. A FOP pays the unified social contribution for themselves. Amounts and deadlines for 2026 are in our article ESV for FOPs in 2026, and you can calculate the minimum contribution on the “Data and Tools” page.
- Bank account. You can open a FOP account through “e-Entrepreneur”: see the step-by-step guide in our article how to open a FOP account online.
- Other applications. The “e-Entrepreneur” service includes, among other things, registration of a software cash register (PRRO), notification of hiring an employee and notification of using the single account.
- Reporting. We explained how to file a single tax payer declaration in our article how to file a FOP declaration online.
How Much It Costs and How Long to Wait
There is no administrative fee for the state registration of a FOP: it is not listed among the paid actions in Article 36 of the Law, and the state services guide says directly that registration is free. The only thing you may have to pay for is an electronic signature.
| Method | Cost | Time |
|---|---|---|
| Diia, automatic registration | Free | Application about 10 minutes, registration up to a minute; USR record within 2 business days, statement within 3 business days |
| “e-Entrepreneur” (registration together with other services) | Free | FOP registration within 1 day; other applications from a few minutes to 10 business days |
| State registrar: CNAP, notary, executive committees of councils, military administrations | Free | Within 24 hours of receiving the documents, excluding weekends and public holidays (Article 26 of the Law) |
If It Does Not Work
- The status stays at “Processing” for a long time. If 10 minutes after the application was created the status has not changed to “Registered,” Diia advises contacting support, fixing the problems and submitting the application again. You can also check the record with a free search on the USR portal.
- Refusal. The grounds for refusal are listed in Article 28 of the Law: for example, the documents were submitted by a person without authority, the register contains a court ban on registration actions, or the information was not submitted in full. The refusal decision states the reason. It can be appealed to the Ministry of Justice or in court (Article 34).
- The FOP was registered long ago but is not in the USR. If the registration took place before 1 July 2004, submit an application to a CNAP to have the information included in the USR (Part 2 of Article 18 of the Law).
- Online does not suit you. Applications are accepted by CNAPs, notaries, executive bodies of village, settlement and city councils, and district military administrations. Offline, the application is submitted on Form 1 approved by Ministry of Justice Order No. 3268/5.
Your signature is yours alone. Do not give anyone the key and password of your electronic signature: they are used to sign applications in your name. Officially, only a representative with a notarized power of attorney can submit an application on your behalf, and only offline. To learn how to recognize fraudsters, read our article on bank card fraud.
Frequently Asked Questions
How much does it cost to register a FOP in Diia?
Registration is free both in Diia and with a registrar. The only extra cost may be an electronic signature: Diia estimates it at about UAH 200 at an accredited center, while from the MVS, the DPS and for PrivatBank clients it is free.
When will I become a single tax payer?
For groups 1 and 2, from the 1st day of the month following the month of registration, if the application for the simplified system is submitted before the end of the month of registration. For group 3 without VAT, from the day of registration, if the application is submitted within 10 days (clause 298.1.2 of the Tax Code). You can choose the system right in the registration application.
Can I have two FOPs?
No. During automatic registration, the USR software checks that the register has no information about you as a FOP, and the state services guide names this as one of the conditions for the applicant. To change your types of activity, you amend the existing record.
Do I need to register an income ledger?
On the simplified system, no: according to Diia, records are kept in any convenient form, and the Tax Code requires income to be recorded month by month. On the general system, the income ledger must be registered with the tax office after registration.
