In the first nine months of 2026, Ukraine recorded 30,033 repeat re-registrations of individual entrepreneurs (FOP), exceeding the total for the whole of 2025, according to the Unified State Register. The share of repeat openings rose to 14% of all FOP openings.
Number of repeat re-registrations and number of people
Overall in this period 29,382 people re-registered, while the total number of repeat re-registrations reached 30,033, because some individuals opened FOP several times. In 2023 such cases accounted for 5% of all FOP openings; now their share is 14%, meaning roughly every seventh new entrepreneur already had their own business.
The first opening of an FOP is not counted — the statistics include only each subsequent registration by the same person. For that reason one person may appear with several repeat re-registrations in the reported data.
Reasons for repeat openings, according to the committee chair
The head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev, links the rise in repeat re-registrations to simplified procedures, the costs of maintaining an FOP and the possibility of saving on taxes. Since June 2023 it has been possible to cease entrepreneurial activity automatically on the Diia portal, and since November 2023 it has been possible to open an FOP and select a taxation system in one application via the “e-Pidpryiemets” service.
Both services operated for the full year in 2024, when the share of repeat re-registrations rose from 4.7% to 7%. Hetmantsev estimates that from 1 January 2025 the costs of maintaining an FOP exceed 30,000 hryvnia per year — referring to the single social contribution and the military levy. He also said: “I do not see potential ‘schemes’ in this situation of ceasing activity and then re-registering — those who evade obligations certainly do not want to go through a documentary check when ceasing activity,” he noted.
Regions with the most repeat openings
The most repeat re-registrations in the first nine months of 2026 were recorded in Kyiv — 3,862 cases, accounting for 13% of the total. Next in the ranking are Dnipropetrovsk Oblast with 2,861 registrations, Odesa Oblast with 2,226, Lviv region with 2,115 and Kyiv Oblast with 2,032 repeat openings.
Some entrepreneurs re-register FOP very frequently: the highest number of repeat re-registrations — eight — belongs to a 25-year-old entrepreneur from Dnipropetrovsk Oblast, who opened FOP in 2021, 2022 and 2024; his activities are linked to real estate and advertising. Four other entrepreneurs from Kharkiv, Volyn, Rivne and Khmelnytskyi oblasts had seven repeat re-registrations each; their fields include market trading, grocery retail, programming, design, computer repair and healthcare services.
