Changing Sole Proprietor Details: Updating Registers, Tax Records, and the PRRO

If an individual entrepreneur (FOP) in Ukraine changes their surname, address, business activities, or passport details, they need to determine which registers and documents each change affects, submit the relevant applications, and check the result. An entry in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations (USR) initiates an exchange of information with the tax authority, but separate procedures apply to personal tax data, the single tax, business locations, cash registers, and licenses.

There is no single deadline for every change: the law provides for a one-month period, 10 working days, or deadlines that depend on the single-tax group. Before making sales under a new business activity or at a new shop, check the tax registers, whether the activity is allowed for your group, license records, and registration of the software registrar of settlement transactions (PRRO). An application that a service has automatically sent to the tax authority still requires you to check that it was accepted and the changes were actually entered.

Determine exactly what information has changed

The entrepreneur’s residential address and the shop’s address must be checked separately. Under Part Four of Article 9 of Law No. 755-IV, the location of a FOP in the USR is the residential address at which the entrepreneur can be contacted. A shop or warehouse may have a different address and may be recorded as a separate location through which the entrepreneur conducts business.

Before preparing applications, we recommend making a list of what changed, when it changed, which document confirms the change, and where the previous information was recorded. Check business activity codes against the Classification of Types of Economic Activity (KVED).

The basis for this allocation of procedures is Article 9 of Law No. 755-IV, Articles 70, 298, and 299 of the Tax Code of Ukraine, and Section VIII of Procedure No. 1588. The Tax Code of Ukraine is referred to below as the TCU.

How to amend the USR and calculate the administrative fee

Prepare the application and choose how to submit it

For ordinary state registration of changes concerning a FOP, Part Three of Article 18 of Law No. 755-IV provides for an application and, where charged, proof of payment of the administrative fee. Documents concerning a family farm are required only in the relevant special case. Part Seven of that article prohibits requiring additional documents that it does not provide for.

Through the “Внесення змін про ФОП” (“Amend FOP details”) service on the Diia portal, you can change KVED codes, contact details, surname, first name, patronymic, and location. To do so, sign in, complete the form, check the information entered, and sign the application with Дія.Підпис (Diia.Signature) or another electronic signature issued to you as an individual. The service page directs applicants to handle changes to passport details or a tax number offline.

For an in-person application, you can choose an administrative services center (CNAP) or a city council executive committee regardless of the FOP’s registered address, according to the route described by Diia. If a representative submits the documents, prepare a notarized power of attorney. For an application sent by mail, Diia states that the applicant’s signature must be notarized.

For a tax number change, the service page separately specifies a copy of the certificate confirming the change; for passport details, it specifies copies of the relevant passport documents. However, Part Three of Article 18 of Law No. 755-IV does not establish these copies as separate mandatory attachments for these changes, and Part Seven prohibits requiring additional documents. Before applying in person, check with the registrar you have chosen how they will verify the changed information and which documents you need to present for identification.

Determine the fee for your registration action

Under Article 36 of Law No. 755-IV, the administrative fee for changing a FOP’s surname, first name, patronymic, or location is 0.1 of the subsistence minimum for able-bodied persons. Documents submitted electronically are subject to 75% of the applicable fee. The calculation uses the subsistence minimum as of January 1 of the year in which the documents are submitted, and the amount is rounded to the nearest 10 hryvnias.

Changing only KVED codes or contact information is free of charge. The fee is also not charged for changes related to administrative-territorial changes or the renaming of streets and other toponymic objects specified by law. When making such an application, state the reason for the address change correctly so that the exemption provided by law can be applied.

Before paying, check the calculation and payment details through your chosen submission channel. Under Part Three of Article 36 of Law No. 755-IV, a fee that has been paid is not refunded if state registration is refused. If you resubmit the documents for the relevant registration within one month from the date of the refusal decision, the fee is not charged again. The law also exempts changes that bring information into line with legislation; if the law sets a deadline for doing so, the exemption applies when you apply within that period. A fixed amount shown on a service information page does not replace the statutory rules for calculating the fee and applying exemptions.

Check the registration result

Article 26 of Law No. 755-IV sets a review period of 24 hours after receipt for documents concerning a FOP, excluding weekends and public holidays. Automated registration actions are governed by Article 25-1. These deadlines do not mean that changes in every tax or licensing register will be completed at the same time.

In Diia, check “Послуги — Замовлені послуги” (“Services — Ordered services”), the result notification, and the statement under “Отримані документи” (“Received documents”). Review the specific fields that were changed: the spelling of the surname, the full address, the main and additional KVED codes, and the contact details. Save the application, the result, and the statement so you can check them against other records later.

How to update a taxpayer’s personal data

The State Register of Individual Taxpayers (DRFO) contains personal information, including name, residential address, and the details of the identity document. Under Clause 70.7 of the TCU, you must notify the tax authority of changes to this information within one month from the date the changes occur.

To do so, submit an application using Form No. 5DR. People who are officially registered using a passport on religious grounds and have the relevant notation use Form No. 5DRP. This is a separate procedure established by Section IX of Regulation No. 822.

1. Complete the application using your current identity document. Prepare documents confirming the change and any required copies. A residential address can be confirmed, for example, with an extract from the territorial community register.
2. Choose to submit the application to the tax authority or electronically through the Electronic Cabinet with the corresponding electronic copies. Ukrainian citizens may also apply through a CNAP under the Regulation. Submission through Diia depends on the technical implementation of that option.
3. If a representative is acting on your behalf, prepare the documents required to identify them and a notarized power of attorney authorizing them to make changes. An individual must submit Form No. 5DRP using details from a new passport in person.
4. Check the result after processing: the changes are entered within three working days, starting on the day after the application is submitted to the tax authority.

If you send the application by registered mail, your signature must be notarized and you must include a legible copy of your identity document. When routine changes are made using Form No. 5DR, the registration number of the taxpayer’s account card (RNOKPP) remains unchanged, as expressly provided by Clause 3 of Section XIII of Regulation No. 822.

Government agencies also send information about individuals to the tax authority, but Clause 70.7 of the TCU establishes the taxpayer’s own obligation to submit an application. Therefore, receiving a USR statement does not confirm that this procedure has been completed.

Deadlines for single-tax payers

An application to use the simplified taxation system is also used to change the relevant details. You must specify the particular reason for applying. Under Subparagraph 298.1.1 of the TCU, you may submit the application in person or through an authorized person, by mail with acknowledgment of receipt and an inventory of the contents, or electronically.

Hypothetical example. An entrepreneur’s tax address changed on October 8. For group one or two, the deadline under Clause 298.5 is November 20 at the latest. For group three, the deadline under Clause 298.6 is December 31 at the latest. Personal data in the DRFO must also be changed within the separate one-month period.

Clause 299.8 of the TCU provides for changes to be entered on the day an application is submitted for the information listed in Subparagraphs 1–5 of Clause 299.7, including name, tax address, and place of business. Business activities are listed in Subparagraph 8, so there is no basis for extending this rule to all KVED changes.

To check the result, request an extract from the single-tax payer register. An extract for a payer who is already registered is provided free of charge within one working day from receipt of the request. It remains valid until the register is amended — Clause 299.9 of the TCU.

What to check after Diia automatically sends an application

The Diia service description provides for automatic submission of an application to the tax authority after the relevant changes to a single-tax payer’s details. To complete the process, check the processing result in the Electronic Cabinet and verify the actual information in the single-tax payer register.

If the tax authority refused the application or the required details have not changed, read the reason, correct any discrepancies, and submit the appropriate application. Observe the deadline for the specific change and group. Save proof that the document was accepted and the result of its review.

When to add a new KVED code

A practical sequence for a new line of business is to check whether it is allowed under your tax system and group, add the KVED code to the USR, submit the information for the single-tax payer register, and check that it has been entered before starting the activity. An entry in the USR alone does not confirm that the entrepreneur has met all tax requirements.

Clause 298.6 of the TCU gives group three until the end of the quarter to report an address or place of business change. KVED changes are not on this list, so this deadline cannot be applied to them as a universal rule. Groups one and two must also take the deadline in Clause 298.5 into account alongside the consequences of actually conducting the activity.

Under Subparagraph 7 of Subparagraph 298.2.3 of the TCU, an activity that is not listed in the single-tax payer register requires an ordinary FOP to switch to other taxes starting on the first day of the month following the relevant tax period. Subparagraph 5 separately governs activities that do not qualify for the simplified system, and Subparagraph 9 governs activities that do not meet the requirements for group one or two.

Adding a KVED code after starting work does not remedy a violation that has already occurred. If the tax authority finds a violation of simplified system requirements during an audit, Clause 299.11 of the TCU provides for cancellation of registration for payers in groups one to three by a decision based on the audit report, effective from the first day of the month following the quarter of the violation.

In that case, the entrepreneur may return to the simplified system after four consecutive quarters have passed from the date of the decision.

Before starting a new business activity, check under Article 291 of the TCU whether it is permitted under the simplified system and for your group. If you have already received income from an activity that is not listed in the register or does not meet the group requirements, separately determine how that income should be taxed and what steps are required to switch to another system.

How to report a shop move and changes using Form No. 20-OPP

Form No. 20-OPP notifies the tax authority about taxable objects and locations through which an entrepreneur works. Under Clause 8.4 of Procedure No. 1588, it must be submitted at the primary place of registration within 10 working days after the object is registered, created, or opened. This applies to owned, rented, and leased-out objects.

Under Clause 8.5, the same procedure and deadlines apply when an object’s type, name, location, type of right, or status changes. Therefore, a change to the shop’s name, lease arrangements, or the actual condition of the premises may require an application even if the entrepreneur’s residential address has not changed.

1. Compare the objects in the private section of the Electronic Cabinet against the contracts and the actual use of the premises.
2. Determine what happened to each object: a new shop was opened, information about an existing object changed, or use of the previous object ended.
3. Enter the current type, name, address, type of right, and status of the object. Select the information-submission indicator that corresponds to the event affecting the object and check it against the form-filling rules. If a government body registered the object without assigning it a registration number, submit Form No. 20-OPP on paper with a copy of the registration document; leave column 12 blank.
4. Submit the application and check that the information has been entered in the Cabinet. Under Clause 8.6, electronic information must be entered no later than the day after the application is received; paper information must be entered no later than 10 working days from receipt.

If an object is repurposed or its designated use changes, Clause 8.5 expressly provides for two entries: closing the previous object and reporting the object created on its basis with a new identifier. For a shop and warehouse at the same address, the information may be consolidated under Clause 8.4. However, this does not apply to property that is separately registered with a government body and assigned a registration number.

If registration at a non-primary place is needed, it can be arranged through Form No. 20-OPP by specifying the relevant tax authority. Under the conditions in Clause 7.2, this removes the need to submit a separate Form No. 17-OPP.

Hypothetical example. An entrepreneur ended the lease of one property and opened a shop elsewhere while continuing to live at the previous address. To arrange the move, they need to report the actual changes to the objects, update the place of business in the single-tax payer register, and complete the registration actions for the cash register. The FOP’s residential address in the USR has not changed in this example.

What to check if the place of tax registration changes

For a FOP whose details are in the USR, information about a change of location initiates a transfer between tax authorities. Section X of Procedure No. 1588 governs the exchange between authorities and registration at the new address. It does not establish a universal additional Form No. 5-OPP for an ordinary FOP engaged in trade: this form is intended for people engaged in independent professional activity.

After moving, check your primary place of registration and the budget accounts for each payment. Under Clauses 10.2 and 10.13, when the territorial community changes, the taxes and fees specified in those provisions are paid at the previous location through the end of the budget period. A change of registration authority does not provide grounds to automatically change the recipient for all tax payments.

When to re-register a PRRO

Under Clause 8 of Section II of the Procedure approved by Order No. 317 of the Ministry of Finance of Ukraine, a PRRO must be re-registered if the entrepreneur’s name or tax number changes without the business activity ending, or if the name or address of the business location changes. To do so, submit Form No. 1-PRRO marked “Перереєстрація” (“Re-registration”).

If other application details change but re-registration is not required, such as the PRRO’s own name, use the procedure for amending the data. The fiscal number remains in place under both procedures until registration is cancelled.

1. First check the relevant details of the entrepreneur and the business location with the tax authority. Discrepancies with tax records, or a closed or unused location, may result in refusal.
2. Send the final fiscal reporting receipt and close the final shift on the PRRO. Clause 10 of Section II requires this before submitting an application for re-registration or data changes.
3. Submit electronic Form No. 1-PRRO with the appropriate indicator and check the result receipt.
4. Once the changes have been entered, align the cash register software settings with the registration details. Use the new settlement document details after the relevant registration action is complete.

Re-registration and data changes are completed within the deadlines set for registration: the result is sent the same day if the application is received by 16:00 on a working day, or no later than the next working day if it arrives later.

If a change to the residential address affects only the primary tax authority, Clause 11 of Section II provides for the PRRO to be automatically re-registered with the new authority within two working days after the taxpayer is transferred. Changes to the shop’s own address or name must be handled separately under the applicable procedure.

Coordinate closing a location with the actions for the cash register. Under Clause 3 of Section III, reporting a business location as closed or no longer in operation is grounds for automatic cancellation of the PRRO’s registration. After cancellation, the fiscal number is closed and may no longer be used. Before moving, check whether the action planned for the location allows you to re-register the existing cash register or requires registering another PRRO.

The procedure described applies to software cash registers. A separate registration and re-registration procedure applies to a hardware registrar of settlement transactions (RRO). The use of a PRRO for wholesale or retail fuel sales is prohibited; this is expressly stated in Clause 2 of Section IV of Procedure No. 317.

How to update license records for retail trade

For trade in alcoholic beverages, tobacco products, liquids for electronic cigarettes, or fuel, check the relevant licensee register. Articles 34 and 35 of Law No. 3817-IX establish separate rules for these registers.

Part Nine of each article provides 30 calendar days from the relevant event to apply for changes on the grounds listed there. For an ordinary retail entrepreneur, these include a change to the surname, first name, patronymic, or licensee’s location, or a change to the list of fiscal numbers of cash registers. For a retail fuel seller, Part Nine of Article 35 also requires an application within 30 calendar days if information changes about the presence and capacity of reservoirs, containers, or consumer packaging used to store fuel.

If the entrepreneur sells liquefied petroleum gas in cylinders from specialized vehicles, this deadline also applies to a change in the list of their state registration numbers. An application to change the list of vehicles must include a copy of a document confirming ownership or the right to use them.

• Submit the application for changes to the authority that granted the license. If the licensee’s location changes, submit it to the authority at the new location, subject to the special exception in Article 35 for wholesale fuel trade where places of trade exist.
• State the licensee’s details, the type and registration number of the license, and the information affected by the change. To replace the list of cash registers, specify the numbers to be removed and added.
• The authority must make the changes and send an electronic extract within five working days, or issue a refusal decision. The changes are considered entered on the date of the corresponding register entry.
• There is no need to apply for changes when a region, district, settlement, street, or other toponymic object is renamed by law, or when the relevant territorial code changes. This is a separate exception in Part Nine of Articles 34 and 35.

If the authority does not send an extract or refusal within five days, it has an unconditional obligation to make the changes and send an extract on the next working day. To keep track, we recommend saving proof that the application was received and following up on the result. The passage of the deadline alone does not replace checking the register entry.

Arrange the right to conduct licensed retail trade at the new location before moving it. Part Nine of Article 34 does not include the actual relocation of a retail shop among the grounds for changing a business location under this procedure. Therefore, do not treat the 30-day deadline as permission to trade temporarily at the new address after such a move. Before sales begin, check with the licensing authority how to arrange a license for the new location and discontinue it for the previous location, and obtain confirmation that you have the right to trade.

Articles 34 and 35 allow changes to be refused, for example, because there is no valid license, the application form is incorrect, fiscal numbers do not match, or the relevant locations have not been properly registered. Paragraph 5 of Part Two of Article 46 provides for termination of a license if an audit establishes and records in an audit report that the register details do not match the actual information, subject to the exception in that provision for renamings and territorial codes.

After changing your electronic signature, check that you can complete online electronic identification in the Electronic Cabinet and receive tax authority documents through it. Part One of Article 42 of Law No. 3817-IX requires this identification and electronic correspondence based on an application accepted by the tax authority to receive documents through the Cabinet. Paragraph 42 of Part Two of Article 46 provides grounds for terminating a license if the licensee has not completed identification, does not use this correspondence, or the tax authority has accepted the licensee’s application to stop receiving documents through the Cabinet.

How to align bank and electronic signature details

After changing your surname, passport, or address, we recommend contacting the bank that services your business accounts. Provide the information through its official channel, find out which documents are required, and check the account holder’s details, contact information, and payment acceptance settings. Ask your bank about the notification deadline and how to submit the documents.

Separately check that your updated details match your qualified electronic signature (QES) certificate. If the changes affect the certificate details, arrange its replacement with your electronic trust service provider and clarify whether and how the previous certificate may be used. The exact procedure and documents depend on your provider’s rules.

To use a new key with a PRRO, the certificate details must be entered in the PRRO register through a Form No. 5-PRRO notification. Under Clause 7 of Section II of Procedure No. 317, a cashier may process transactions after these details are entered and provided the certificate is valid. Before the first shift, check that the cashier can access the required cash register.

Setting up the business location and PRRO key in Torgsoft

After the relevant official changes are complete, align the cash register settings in Torgsoft with the registration details. According to the official instructions for adding a PRRO, you need to activate the additional “Програмний РРО” (“Software cash register”) feature for the required number of workstations. The settings specify the cashier’s key; use “Вибір господарської одиниці” (“Select business location”) to choose a location from the list available to that key after its certificate is registered. After selection, the main fields in the form are filled in automatically.

Before changing the settings, ensure the cash register shift is properly closed and data has been exchanged with the fiscal server. Torgsoft’s instructions prohibit editing a PRRO in offline mode. If the cash register has the status “Не діє” (“Inactive”), the program also prohibits transactions and any actions involving it in the PRRO settings form. After replacing the key and completing the government registration actions, check the available business location and cash register details. Editing the accounting program settings does not replace applications to the USR, tax registers, or license registers.

If you use test mode, note its limitation: receipts created in it are non-fiscal even if they have a number. The instructions allow you to switch this mode when the shift is closed. Before processing customer payments, check that the PRRO is in working mode and that its details match the registration confirmation received.

What to check before resuming sales

We recommend keeping the confirmations in one folder and checking every item relevant to your change:

1. USR: the entrepreneur’s name, location, KVED codes, and contact details are correct; the result of the registration action has been received.
2. Personal tax data: Form No. 5DR or No. 5DRP has been submitted and processed if the relevant information changed.
3. Single tax: the group, address, location, and business activities have been checked; the new activity meets the group requirements.
4. Locations: Form No. 20-OPP reflects the actual details of the shop or warehouse, and any required non-primary registration has been checked.
5. PRRO: the required registration action is complete, the result receipt has been received, the correct business location is selected, and the cashier’s certificate is valid and registered.
6. License: the right to sell the relevant goods at the specific location and the cash register details have been checked; the required extract or other confirmation has been received.
7. Payments and documents: bank information, tax payments, contract details, and invoice details are aligned; counterparties have been notified if necessary.
8. Cash register in the shop: the software settings match the register details, and the first actual transaction will have the correct details and confirmation of fiscalization.

Official sources for making changes

• Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations” dated 15.05.2003 No. 755-IV — Articles 9, 18, 25, 25-1, 26, and 36: required information, documents, registration procedures, deadlines, and administrative fees.
• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Clause 70.7, Subparagraphs 298.1.1, 298.1.5, and 298.2.3, Clauses 298.3–298.6 and 299.7–299.11: personal data, changes for single-tax payers, and the consequences of violations.
• Order of the Ministry of Finance of Ukraine “On Approval of the Procedure for Registration of Payers of Taxes and Fees” dated 09.12.2011 No. 1588 — Clause 7.2, Clauses 8.1–8.8, Sections IX and X: locations, Form No. 20-OPP, changes to registration data and place of registration.
• Order of the Ministry of Finance of Ukraine “On Approval of the Regulation on Registration of Individuals in the State Register of Individual Taxpayers” dated 29.09.2017 No. 822 — Sections III, IX, XIII, and XIV: documents, Forms No. 5DR and No. 5DRP, deadlines, retention of the tax number, and electronic submission.
• Order of the Ministry of Finance of Ukraine “On Amending Order No. 547 of the Ministry of Finance of Ukraine dated June 14, 2016” dated 23.06.2020 No. 317 and the Procedure for Registration, Register Maintenance, and Use of Software Registrars of Settlement Transactions approved by it — Clauses 2–11 of Section II, Clause 3 of Section III, and Clauses 2, 4, and 5 of Section IV: certificates, re-registration, data changes, shift closure, and cancellation of registration.
• Law of Ukraine “On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Raw Tobacco, Liquids Used in Electronic Cigarettes, and Fuel” dated 18.06.2024 No. 3817-IX — Articles 34 and 35, Part One of Article 42, and Paragraphs 5 and 42 of Part Two of Article 46: changes to license records, exceptions, electronic correspondence, and relevant grounds for terminating a license.
• Diia portal — “Внесення змін про ФОП” (“Amend FOP details”): available changes, application methods, automatic submission of an application to the tax authority, and receipt of the result.