Payroll in Ukraine 2027 → employer cost at 9,546 ₴
Employer cost, gross-to-net and minimum ЄСВ at the 2027 draft minimum wage of 9,546 UAH, with three worked salary examples.
VAT for sole proprietors in Ukraine now has a number and a date. Deputy Finance Minister Svitlana Vorobei said the ПДВ registration threshold will move from 1,000,000 UAH to the equivalent of €85,000 and will apply to ФОП on any tax system (reported on 22 September 2026); the IMF target date is 1 January 2028. Bill №16037-1, registered on 18 September, lets ФОП VAT payers choose quarterly returns and adds prefilled returns in the e-cabinet. Both are proposals; neither is law yet.
The short version Today ФОП of groups 1–3 sit outside VAT (Tax Code, art. 181.1). A ФОП near €85,000 a year should start counting turnover in euros and keeping item-level sales data now.
Turnover near €85,000 a year. See your ПДВ ledger built from bank and documents.Book a VAT readiness demo →
The €85,000 threshold: what the Ministry of Finance said
The Ministry of Finance intends to end the VAT exemption for single-tax ФОП and set one threshold of €85,000. Deputy Minister Svitlana Vorobei said so at the forum “Think Small First”, as reported on 22 September by Finance.ua and Дебет-Кредит.
- Threshold. “It will be €85,000 in equivalent,” replacing 1,000,000 UAH.
- Scope. Under the EU VAT Directive (2006/112/EC) that she cited, every business above the threshold registers “regardless of the form of taxation”, and Ukraine has to adapt to that rule.
- Currency. The threshold may be set directly in euros, so its hryvnia value would follow the exchange rate.
- Level. Ukraine “agreed with donors on the highest threshold”.
- Timing. The IMF benchmark listed by MP Yaroslav Zhelezniak on 1 July 2026: law adopted by the end of April 2027, in force from 1 January 2028 (Дебет-Кредит).
What bill №16037-1 would change for ФОП VAT payers
Bill №16037-1 is the alternative to the government’s VAT bill №16037, filed on 18 September 2026 by MPs Nina Yuzhanina, Danylo Hetmantsev and Oleksandr Kovalchuk (bill card №16037-1; bill card №16037). Both bills apply to ФОП already registered for VAT. The main difference: the government version moves every ФОП VAT payer to quarterly returns, while №16037-1 makes the quarter an option.
| Measure | Government bill №16037 | Alternative bill №16037-1 |
|---|---|---|
| VAT reporting period for ФОП | Calendar quarter for every ФОП VAT payer, from the first day of the quarter after publication | Month by default; the ФОП may choose the quarter, from 1 January 2027 |
| E-cabinet prefill | VAT return prefilled; tax invoice fields prefilled from cash register (РРО) data | Tax reporting and tax invoices prefilled from tax authority data, in the scope set by the Ministry of Finance |
| Consolidated tax invoices | By the last day of the month for sales and prepayments from non-VAT payers | Same rule |
| Unscheduled audit on a VAT refund or negative VAT | Trigger raised from 100,000 UAH to 1,000,000 UAH | Same change |
Sources: the texts of both bills on the Rada bill cards and the Дебет-Кредит summary of №16037-1 of 23 September 2026. Under №16037-1 the law takes effect the day after publication, with the reporting-period rule from 1 January 2027 and some technical provisions from 1 July 2027.
Why prefilled returns help only when your books match ДПС data
A prefilled return is a draft built from what the tax service already sees, and the taxpayer stays responsible for every figure. Under the government text of №16037 the ФОП must check prefilled tax invoices and returns before filing. Tax invoice fields are prefilled only from receipts that carry the УКТ ЗЕД code (goods) or ДК 016:2010 code (services), the unit, the price net of VAT, the VAT rate code and amount, and the buyer’s tax number (bill №16037; analysis of №16037). Checking the draft is quick when your ledger already ties to the bank, the tax invoices and the receipts; every mismatch becomes a manual investigation.
What a ФОП near the threshold should do now
- Count turnover on a rolling 12 months and convert it to euros. The conversion rule is not yet written, so keep the hryvnia figure and the date of each sale.
- Keep item-level sales data: item names, УКТ ЗЕД or ДК 016 codes and a VAT rate on every receipt.
- Put КЕП and e-cabinet access in order for whoever will sign returns.
- Model ПДВ in your prices at 20% and at 21%, especially for consumers and other buyers who cannot reclaim it. The standard rate is 20% today (Tax Code, art. 193.1). The 2027 draft budget counts on a one-point increase (art. 28 of bill №16000), Prime Minister Serhiy Koretskyi confirmed the 1% figure (Дебет-Кредит, 28 September), and as of 24 September no bill changing the rate had been filed (Interfax-Ukraine via Дебет-Кредит).
- Revisit the legal form with our ФОП vs ТОВ guide.
How FINMOZG prepares a ФОП for VAT
FINMOZG keeps one posted ledger fed by ПриватБанк and Монобанк APIs and your documents, so rolling turnover is a figure you read from the books on any date. The Tax Agent assembles the ПДВ ledger and the return, validates it against the posted entries, and moves it to Awaiting approval. A person signs with their КЕП before anything reaches ДПС. The full path is in VAT automation in Ukraine: from invoice to КЕП submission; plans start at $9 per legal entity on the pricing page.
Get a VAT-ready ledger before 2028. In the demo we walk through your turnover, the ПДВ ledger and the КЕП approval step.Book a VAT readiness demo →