This memo describes only the activity of a freelancer in Ukraine, who works independently, i.e. finds the job through the Internet, performs it independently and delivers it to the customer via the Internet.

 

Registration as an entrepreneur

An individual (private) entrepreneur is the most profitable and widespread form of work of freelancers.

The registration of an individual (private) entrepreneur (FOP) is quite simple: you shall submit the appropriate application to the state registrar or notary.

For paying a single/ fixed tax, you shall submit a corresponding application to the tax service at the place of residence registration of the freelancer.

In this case, the freelancer can choose:

  • 2nd group of taxation (excluding the work with non-residents and legal entities) and pay the state about UAH1500 per month (tax and minimum unified social tax) OR
  • 3rd group of taxation (the work with anyone) and pay 5% of the income received (calculated on a bank account or declared income).

Taking into account the tax rates and tax accounting requirements, we recommend a freelancer to use the simplified taxation system.

At the moment, the agreement between the freelancer and the customer shall be executed electronically, i.e. a written agreement (in paper form) is not required.

The lawyers of the ZILVER Law Company can give legal advice on the registration of activities and taxation of freelancers in Ukraine by phone: +38 050 140 95 60, e-mail:  info@zilver.com.ua.

 

We also offer the following legal advice and sample documents for reading:

About legal issues of establing IT-company in Ukraine.  

Template of the contract with the IT-professional in Ukraine

How non-compete provisions of the IT-contract apply in Ukraine? 

Invoice template for the  Ukrainian IT-developers  

Filling (annual) information about beneficial owner of Ukrainian companies

E-signature in Ukraine

Checklist: IT contract

 

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