Which sole proprietor (FOP) group an online store needs in 2026: group, KVED, taxes

The first legal question for a future online store owner in Ukraine is which group of the simplified (single) tax to choose as a sole proprietor (FOP). It determines how much you pay each month, whom you can sell to and whether you need a cash register. Here it is in 2026 numbers.

The short answer

Groups 2 and 3 fit an online store. Group 2 if you sell to individuals and earn up to UAH 7.2 million a year. Group 3 if you sell to companies on the general tax system, plan larger turnover or prefer paying tax as a percentage of income. Group 1 doesn’t fit: it only allows retail sales from market stalls.

Single tax groups for online trade in 2026

	Group 2	Group 3
Annual income limit	UAH 7,211,598 (834 minimum wages)	UAH 10,091,049 (1,167 minimum wages)
Single tax	fixed, up to 20% of the minimum wage — up to UAH 1,729.40 a month	5% of income (or 3% + VAT)
Who you can sell to	individuals and single tax payers	anyone, including companies on the general system
Employees	up to 10 people	no limit
Military levy	10% of the minimum wage — UAH 864.70 a month	1% of income
Social contribution (ESV) for yourself	22% of the minimum wage — UAH 1,902.34 a month (minimum contribution)

Single tax rates for group 2 are set by local councils, within 20% of the minimum wage. Check the exact rate for your city on the State Tax Service website or in the local council’s decision.

When to choose group 2

• you sell to individuals (B2C) — clothing, cosmetics, home goods, accessories;
• your annual income is up to UAH 7.2 million;
• you want a fixed payment that doesn’t depend on turnover.

Example: income of UAH 150,000 a month. In group 2 you pay a fixed tax at your city’s rate + the military levy + the social contribution — whether your turnover is 150 or 300 thousand.

When to choose group 3

• you sell to companies on the general tax system;
• your turnover may exceed the group 2 limit;
• your income is uneven or seasonal — a percentage tax is better in slow months.

KVED code for an online store

The main code is 47.91 “Retail sale via mail order houses or via the Internet”. Add codes for the product groups you sell.

Important: from 1 January 2027, KVED-2010 is replaced by the NACE 2.1-UA classification. There’s no single direct equivalent for 47.91 — new codes are determined by product type. The State Statistics Service has already published a correspondence table; if you register now, specify 47.91 and pick NACE codes during the transition.

Do you need a PRRO?

It depends on the payment method, not the group (except group 1, which doesn’t use cash registers):

• card payment on the site via a payment service — yes, a fiscal receipt is required;
• payment to an IBAN account through a bank — no, it’s a banking operation;
• cash on delivery via Nova Poshta — according to the Tax Service, the postal operator issues the receipt.

Details with links to the clarifications are in “Software cash registers (PRRO) for an online store”.

What to do after registering

1. Open a business account and connect online acquiring.
2. Register a PRRO (Checkbox or Vchasno.Kasa) if you accept cards on the site.
3. Add your sole proprietor details to the “Contacts” page and the public offer.
4. Set reminders to pay the tax, military levy and social contribution.

The rest of the launch steps are in the step-by-step plan for opening an online store.

Sources: Tax Code of Ukraine, Art. 291–293 (zakon.rada.gov.ua/laws/show/2755-17); the minimum wage for 2026 is UAH 8,647; State Tax Service clarification on cash registers in online trade (tax.gov.ua, 05.09.2023) and individual tax consultation No. 2467/ІПК/99-00-07-03-01 of 29.04.2026; transition to NACE 2.1-UA from 01.01.2027 (order of the State Statistics Service of 28.10.2025). This article is for reference, as of October 2026, and is not tax advice: check with an accountant before registering.