Online trading for sole proprietors

E-commerce for FOP in 2026: KVED, single tax group, RRO/PRRO, restrictions on goods

Selling goods and services through a website, marketplace, social networks, or messengers has long become a common form of business. However, the same tax, cash register, and licensing rules apply online as in offline trade, and in certain matters — they are even stricter. Therefore, it is important for an entrepreneur to immediately define the business model correctly: which exact KVED to choose, which taxation system to work on, when an RRO/PRRO is needed, and which goods can be sold online only under special rules. (Law of Ukraine)

At the same time, not every online sale automatically means entrepreneurial activity. The tax office separately clarifies that a one-time sale of personal belongings in itself is not a basis for fines or a requirement to register a FOP. But if sales become systematic, are carried out with the goal of making a profit, and have signs of organized trade, this is already considered an entrepreneurial activity that must be properly registered. (tax.gov.ua)

Which KVED to choose for e-commerce

For a classic online goods store, the basic KVED is 47.91 — «Retail sale via mail order houses or via Internet». This specific class covers the distance sale of goods, where the buyer chooses a product based on information from a website, catalog, advertisement, or other electronic source and places an order via the Internet, phone, or other means of communication. (Law of Ukraine)

But it is important not to mix the sale of goods and the provision of services. KVED 47.91 is suitable specifically for the retail sale of goods, not for all types of online businesses without exception. If an entrepreneur sells services rather than goods through the website — for example, consulting, advertising, development, training, or other services, the main KVED must be exactly the service they actually provide. (Law of Ukraine)

Additional KVEDs are chosen not "just in case", but for a real or planned working model. For example, 63.12 «Web portals» is appropriate not for a regular store with its own goods, but for a portal or marketplace model, where the site actually acts as a platform with large databases and search mechanisms. 46.19 may be needed if the business works as an intermediary in the trade of a wide range of goods. 73.11 and 73.12 should be added when a FOP separately earns from advertising services or placing ads, and not just promoting their own store. (Law of Ukraine)

The practical conclusion is simple: for an online goods store, the basis is usually 47.91, and all other KVEDs are added depending on whether you also have wholesale, intermediation, advertising services, a portal, a marketplace, or another separate economic function. (Law of Ukraine)

What happens if you work without the necessary KVED

For a FOP on the simplified system, the issue of KVED is not a formality. If an entrepreneur receives income from an activity that is not specified in the register of single tax payers, an increased rate of 15% is applied to such income, and in certain cases, it becomes a ground for mandatory transition to the general taxation system from the first day of the month following the reporting period. (tax.gov.ua)

Therefore, it is better to update KVEDs not after the first payment, but before starting a new business direction. For an online business, this is especially important because a website, marketplace, advertising, agency model, sale of own goods, and sale of someone else's goods are different constructs with different tax consequences. (tax.gov.ua)

Which single tax group to choose for e-commerce

For most FOPs who systematically sell goods via the Internet, the practical choice is usually between the second and third group of the single tax. The first group is not suitable for an online store, as it is intended for FOPs without hired employees who carry out retail sale of goods from trading places in markets and/or provide domestic services to the public. An online store does not fall under such a model. (Law of Ukraine)

In 2026, the minimum wage from January 1 is 8 647 UAH. It is from this amount that the income limits for the simplified system are calculated. For the 2nd group, the annual limit is 7 211 598 UAH (834 minimum wages), for the 3rd group — 10 091 049 UAH (1167 minimum wages). (Law of Ukraine)

Second group

The second group is suitable for FOPs who sell goods, produce them, engage in restaurant activities, or provide services to the population and/or other single tax payers. An important nuance: the restriction on the circle of counterparties concerns precisely services. For the sale of goods, the second group is used much more widely, so the old generalization that FOPs of the 2nd group can work "only with the population and single tax payers" is inaccurate for the trade in goods. (tr.tax.gov.ua)

In the second group, you can have no more than 10 hired employees at the same time. The maximum single tax rate in 2026 is 1 729,40 UAH per month. In addition, a fixed military tax of 864,70 UAH per month applies to FOPs of the 2nd group, and the minimum social contribution (ESV) is 1 902,34 UAH per month. (mk.tax.gov.ua)

At the same time, the second group is not suitable for everyone. It cannot include FOPs who provide Internet access, provide intermediary real estate services, as well as manufacture or sell jewelry and household items from precious metals and stones. For such directions, the third group or the general system must be considered. (tr.tax.gov.ua)

Third group

The third group is more flexible. It does not limit the number of employees, allows working with a wider range of counterparties, and is applied at a rate of 5% of income or 3% of income + VAT, if the entrepreneur chooses a model with VAT payment. The military tax for the 3rd group in 2026 is 1% of income. (km.tax.gov.ua)

For e-commerce, the third group is usually needed when turnovers are higher, the business works with VAT, there is a more complex B2B model, there are restrictions for the second group by type of activity, or the entrepreneur simply wants fewer functional restrictions. (km.tax.gov.ua)

Which payments are allowed for FOPs on the simplified system

An important rule applies to single tax payers: settlements for goods sold, works performed, or services rendered must be carried out exclusively in monetary form — cash or non-cash, including the use of electronic money. That is why for the simplified system, the problem is not online payments as such, but non-monetary forms of settlements: barter, offset of counterclaims, assignment of claims, and other similar schemes. (if.tax.gov.ua)

Therefore, a FOP online store can work with cards, bank transfers, acquiring, and other monetary instruments. The risk arises when the actual settlement ceases to be monetary in the sense of the Tax Code. (if.tax.gov.ua)

When an RRO/PRRO is needed in e-commerce

In 2026, the general rule is this: if a FOP conducts settlement operations, an RRO or PRRO is needed. On general grounds, only FOPs of the 1st group are exempt from this, as well as isolated cases when payment is received exclusively by bank transfer to an IBAN format account without using payment services. (rv.tax.gov.ua)

For an online store, this means the following. If the buyer pays a full prepayment to the seller's current account via IBAN details, a fiscal receipt via RRO/PRRO may not be issued; a document for the goods is included before shipment — an invoice, sales receipt, etc. But if the payment is made by card, through acquiring, a payment service, an online payment form, a QR code, or another instrument for accepting a payment card, such an operation is considered a settlement and requires the use of an RRO/PRRO. (wvp.tax.gov.ua)

Similarly, an RRO/PRRO is needed when the settlement is accepted by the seller's courier in cash or by card at the place of delivery. If cash on delivery is used, it all depends on who exactly receives the money from the buyer under the transportation contract. The tax office explicitly explains that in such situations, the settlement model must be analyzed, and not just the delivery method. (wvp.tax.gov.ua)

A fiscal receipt can be provided not only in paper form. Legislation allows an electronic settlement document, and the tax office separately clarifies that the receipt can be sent to the buyer by email, mobile phone, or another electronic method. (dp.tax.gov.ua)

A separate issue is remote services and digital goods. If the buyer receives the result exclusively online, without physical transfer of goods or personal provision of services, the tax office allows situations where an RRO/PRRO is not applied, since it is impossible to determine the place of settlement in the classical sense. This applies, for example, to e-books, programs, certificates, files, or some remote services. (kyivobl.tax.gov.ua)

For dropshipping, the guideline is the same: the decisive factor is not the name of the model, but who exactly accepts the settlement payment from the buyer. It is precisely the entity that receives the payment as a seller within the settlement operation that must fulfill the cash register obligation. (kyivobl.tax.gov.ua)

What are the fines for violating RRO/PRRO rules

Transitional, reduced fines no longer apply. From August 1, 2025, for failure to use an RRO/PRRO or failure to issue a fiscal receipt, standard financial sanctions apply again: 100% of the value of goods, works, or services sold in violation — for the first violation, and 150% of the value — for each subsequent one. In 2026, these sanctions remain relevant. (tax.gov.ua)

Therefore, the key task for an online store is not just to "have a cash register", but to correctly build the entire settlement chain: payment method, moment of fiscalization, form of issuing the receipt, and documents that are put in the parcel or sent to the buyer electronically. (wvp.tax.gov.ua)

Which goods cannot or should not be sold online without special conditions

The general rule is this: a FOP can sell online only those goods whose circulation is not prohibited by law and for which special conditions are met, if they are established. The mere fact of having a website or a social media page does not cancel licenses, age restrictions, trading place requirements, postal rules, and special registers. (tr.tax.gov.ua)

For single tax payers, there are also separate restrictions on the trade in objects of art, collectibles, and antiques. Such goods should not be included in the normal scheme of an online store without separate verification of the tax regime and permitted types of activities. (Law of Ukraine)

Selling medicine online

The online sale of medicines in Ukraine is not permitted to just anyone. The State Service of Ukraine on Medicines and Drugs in 2026 directly reminds: electronic retail trade of medicines and their delivery to the final consumer are carried out only through pharmacies and their structural subdivisions entered into a special list of entities authorized for such activity. Thus, a regular FOP without a pharmacy status and without the corresponding inclusion in the list cannot legally sell medicines through an online store. (dls.gov.ua)

Selling alcohol, tobacco, and nicotine products online

As of 2026, the rules for this category of goods can no longer be described by the old formula "online is not allowed" or "only from a stationary point" without clarifications. Law No. 3817 provided for the electronic trade of beer, alcoholic beverages, tobacco products, electronic cigarettes, liquids for them, and devices for consuming tobacco products without combustion under special conditions, and the relevant part of the norms came into effect on January 27, 2026. (tr.tax.gov.ua)

For the legal online sale of such goods, simultaneous compliance with several requirements is necessary: availability of a license, verification of the buyer's age, transfer of goods with age control upon delivery, and entering the website address into the Register of Licensees' Website Addresses maintained by the State Tax Service. In March 2026, the tax office separately reminded that the website of the seller of such goods must be entered into this Register. (kyiv.tax.gov.ua)

Therefore, for alcohol and tobacco, the issue is no longer reduced only to the presence of an RRO. There is a separate special regime here, and launching online sales without it creates a high regulatory risk. (tr.tax.gov.ua)

Selling jewelry online

For jewelry and household items made of precious metals and stones, the simplified system also has restrictions. The tax office explicitly classifies this type of activity as those that cannot be in the second group of the single tax. Therefore, to sell jewelry online, a FOP usually needs to consider the third group or the general system. (tr.tax.gov.ua)

What cannot be sent by mail

If an online store works with delivery, you need to take into account not only tax but also postal rules. Resolution of the Cabinet of Ministers No. 270 establishes the rules for providing postal services, and postal operators additionally publish a list of prohibited contents. In particular, explosive, toxic, corrosive, highly flammable, and other dangerous items, as well as other contents prohibited by transportation rules or the legislation of the destination country, are not allowed in postal items. (Law of Ukraine)

This means that an entrepreneur must check not only the legality of selling the product itself but also the possibility of its actual shipment by a specific operator. Sometimes a product is allowed to be sold, but it cannot be sent by standard mail or can be sent only under special conditions. (Ukrposhta)

Conclusion

For a FOP in e-commerce in 2026, the basic logic is this. If you systematically sell goods online, the business needs to be registered. For an online goods store, the main KVED is usually 47.91, but for services, the specific KVED of the service is needed. For most models, the 2nd or 3rd group of the single tax is suitable, with their annual limits in 2026 being 7 211 598 UAH and 10 091 049 UAH respectively. If you accept payments by card, via a payment service, QR code, or courier — in most cases, an RRO/PRRO and a fiscal receipt are required. After August 1, 2025, fines for violating these rules apply in full again — 100% for the first violation and 150% for each subsequent one. And for medicines, alcohol, tobacco, nicotine products, jewelry, and certain categories of shipments, special regimes apply that must be checked before starting sales, not after the first inspection. (Law of Ukraine)

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