From 1 January 2027 Ukraine will introduce the NACE 2.1‑UA classification, which will change the numbers of some KVEDs (Classification of Types of Economic Activity (KVED)) and, for online stores, the new code will depend on what exactly the entrepreneur sells, Concord Fintech reports.
When the new KVEDs will take effect and what will change in the classification
NACE 2.1‑UA comes into force on 1 January 2027, and the transition will be phased. The new classification provides for 651 classes of economic activity compared with 615 in KVED‑2010; some classes will receive new numbers or be split, and in some cases the number will remain but the content will change.
For online stores the new code will be determined by the specific goods the entrepreneur sells. To find your new code you need to open the correspondence table between KVED‑2010 and NACE 2.1‑UA and match your current code to the new options.
How to determine and change KVED for individual entrepreneurs (FOP)
If one old KVED corresponds to several new options, you should read the description of each and match it to your actual activity. You should check not only the primary code but also additional codes; if an individual entrepreneur (FOP) plans to add a new line of business, they should find out whether that activity is permitted for their single tax group.
The plan of the State Statistics Service (Derzhstat) provides for recoding in statistical registers in 2027 and an automatic transition for codes with direct correspondence. At the same time, to change registration data in the Unified State Register (EDR) a declaration will be required - it is submitted through the service when it opens, because statistical recording and the entry in the EDR are kept separately.
You can change the primary or additional KVED via the Diia portal using the “Change FOP data” service; the service is free of charge. For a single tax payer Diia automatically generates and sends the application to the State Tax Service (DPS) after changes are entered in the EDR; if the application is rejected it should be resubmitted via the Electronic Taxpayer Cabinet.
Deadlines for submitting applications: for the first and second groups the deadline is the 20th day of the month following the month of changes. For the third group the application to change types of activity must be submitted no later than the last day of the quarter in which the changes occurred.
Projected taxes and limits for individual entrepreneurs (FOP) in 2027
In 2027 taxes and annual income limits for entrepreneurs may increase depending on the final figures of the state budget. In the draft budget the government proposes a minimum wage of 9 546 UAH and a subsistence minimum for able‑bodied persons of 3 691 UAH; some taxes and the annual income limits for entrepreneurs depend on these figures.
| Payment or limit | 2026 | 2027 (projected) |
|---|---|---|
| Single tax for group 1, maximum per month | 332,80 UAH | 369,10 UAH |
| Single tax for group 2, maximum per month | 1 729,40 UAH | 1 909,20 UAH |
| Military levy for groups 1 and 2, per month | 864,70 UAH | 954,60 UAH |
| Minimum single social contribution (SSC) for self, per month if required to pay | 1 902,34 UAH | 2 100,12 UAH |
| Annual income limit for group 1 | 1 444 049 UAH | 1 594 182 UAH |
| Annual income limit for group 2 | 7 211 598 UAH | 7 961 364 UAH |
| Annual income limit for group 3 | 10 091 049 UAH | 11 140 182 UAH |
For groups 1 and 2 the table shows the maximum single tax rates; the actual rate is set by the local council. If an individual entrepreneur (FOP) in group 2 pays the maximum single tax, the military levy and the minimum single social contribution (SSC) for themselves, under the draft figures these payments together will total 4 963,92 UAH per month, which is 467,48 UAH more than under the same conditions in 2026.
