From 1 January 2027 Ukraine will put into force the NACE 2.1-UA classification of economic activities. Some KVEDs will be renumbered, and for online stores the new code will depend on what the entrepreneur actually sells. The procedure for mass updating codes in the Unified State Register (ЄДР) has yet to be clarified. Taxes and income limits for individual entrepreneurs (FOP) could rise if the figures proposed by the government remain in the final state budget.
Current as of 10 November 2026.
| Question | What is known | What an individual entrepreneur (FOP) can do |
|---|---|---|
| When will the new KVEDs come into force? | NACE 2.1-UA is being implemented from 1 January 2027. The transition will be phased | Map your current codes to the new ones |
| Do you need to submit an application on 1 January? | The launch date of the classification itself does not set a deadline for submitting an application | Watch for a separate procedure for updating the Unified State Register (ЄДР) |
| Will taxes and limits increase? | The draft budget sets the minimum wage at 9 546 UAH and the subsistence minimum for working-age persons at 3 691 UAH | Calculate payments using the draft figures and check them after the budget is adopted |
Which new KVEDs will FOPs have in 2027?
The new classification contains 651 activity classes. KVED-2010 had 615. Some activities have been assigned different numbers, others split into several codes. Sometimes the number stayed the same but now denotes a different activity. This happened with code 47.91.
Which code should a programmer, online store or marketplace choose?
| What the FOP does | Reference under KVED-2010 | Reference under NACE 2.1-UA |
|---|---|---|
| Writes custom software code | 62.01 | 62.10 — computer programming |
| Sells clothing retail via own website or Instagram | 47.91 | 47.71 — retail sale of clothing |
| Matches buyers with sellers of various product categories and earns a commission | Depended on the business model | 47.91 — intermediaries in non‑specialised retail trade |
If an FOP sells their goods via Prom.ua, the type of goods matters when selecting a code. For example, a clothing shop would be guided by 47.71. For a platform operator that earns by mediating between sellers and buyers, there are separate classes. Code 47.91 covers intermediation in non‑specialised retail trade, while 47.92 covers specialised retail intermediation.
How to find the equivalent of your KVED?
Open the correspondence table between KVED-2010 and NACE 2.1-UA and find your current code. If the table shows several options, read the explanations for each. Cross‑check them with the goods you sell and the services you provide. Also check additional codes. If you add a new activity, clarify whether it is permitted under your single tax group.
Will FOP KVEDs be updated automatically?
The State Statistics Service (Derzhstat) plans recoding in the statistical registers in 2027. Derzhstat has also mentioned automatic migration for codes with a direct match. At the same time, the Notary Chamber of Ukraine noted that to change FOP registration data an application will be required when the relevant service opens. Statistical records and the record about an FOP in the Unified State Register (ЄДР) are maintained separately.
As of 10 November a separate procedure for mass updating KVEDs in the Unified State Register (ЄДР) has not been published. For now you can list the equivalents of your codes. If you are launching a new line of business now, use the usual procedure for making changes.
How to change an FOP KVED via Diia?
To change a primary or additional KVED use the “Change FOP data” service. Updating KVEDs via Diia is free of charge.
- Log in to the Diia portal and open the “Change FOP data” service.
- Add the required code, remove an unnecessary one or choose a different primary KVED.
- Check the application and sign it with Diia.Signature (Diia.Pidpys) or another electronic signature of the individual.
- Wait for confirmation and check the updated data in the Unified State Register (ЄДР). If you are on the single tax system, separately check your accounting data in the Taxpayer’s Electronic Cabinet.
How to check that the tax authority has recorded the new KVED?
For single tax payers, Diia automatically generates and sends an application to the State Tax Service (ДПС) after changes are made in the Unified State Register (ЄДР). In the Taxpayer’s Electronic Cabinet, open the “Taxpayer accounting data” section. If the ДПС rejected the application, submit it again through the cabinet.
When should you submit an application to the ДПС yourself?
For the first and second groups the deadline for submitting an application is the 20th day of the month following the month of changes. For the third group the ДПС clarifies that an application on changing types of activity should be submitted no later than the last day of the quarter in which the changes occurred.
Before starting work in a new direction, check that it has been entered in the single tax payers register. An activity that is not listed in this register may lead to loss of the right to use the simplified system.
How much tax might FOPs pay from 1 January 2027?
The Verkhovna Rada approved draft state budget No. 16000 in principle on 28 October. As of 10 November it is being prepared for the second reading. The table shows calculations based on the proposed budget figures and current formulas.
| Payment or limit | 2026 | 2027 under the draft |
|---|---|---|
| Single tax for 1st group, maximum per month | 332,80 UAH | 369,10 UAH |
| Single tax for 2nd group, maximum per month | 1 729,40 UAH | 1 909,20 UAH |
| Military levy for 1st and 2nd groups, per month | 864,70 UAH | 954,60 UAH |
| Minimum single social contribution (ЄСВ) for yourself, per month if there is an obligation to pay | 1 902,34 UAH | 2 100,12 UAH |
| Annual income limit for 1st group | 1 444 049 UAH | 1 594 182 UAH |
| Annual income limit for 2nd group | 7 211 598 UAH | 7 961 364 UAH |
| Annual income limit for 3rd group | 10 091 049 UAH | 11 140 182 UAH |
The table shows maximum single tax rates for the 1st and 2nd groups. The actual rate is set by the local council. If an FOP of the 2nd group pays the maximum single tax, the military levy and the minimum single social contribution (SSC; ЄСВ) for themself, under the draft figures these payments together will amount to 4 963,92 UAH per month. That is 467,48 UAH more than under the same conditions in 2026.
How to calculate payments for a 3rd group FOP?
Under current rules the single tax is 5% of income without VAT or 3% of income if VAT is paid. The military levy for this group is 1% of income. For example, on UAH 100 000 of income an FOP at the 5% rate would pay UAH 5 000 in single tax and UAH 1 000 in military levy. The single social contribution (SSC; ЄСВ) for themself is calculated separately.
Will VAT become mandatory for FOPs from 1 January 2027?
As of 10 November 2026 mandatory VAT (value added tax; ПДВ) registration for FOPs on the simplified system from 1 January 2027 has not been introduced. The Ministry of Finance discussed this change, and a July memorandum with the International Monetary Fund (IMF) mentioned a planned start in 2028. Specific conditions will depend on the decision of the Verkhovna Rada.
