OnlyFans: The State Tax Service assessed UAH 1 billion. Can it be challenged?

The tax authorities continue to systematically review income earned by Ukrainians through foreign digital platforms.

According to published data, as of 1 September, this involves approximately 4,500 audits of OnlyFans users and more than UAH 1.07 billion in taxes and penalties related to income earned in previous years.

However, one important point should be noted.

An additional tax assessment issued by the State Tax Service is not yet a final debt owed to the state.

A tax decision can and should be analysed in terms of the legality of the audit itself, the correct determination of the tax base, the period in which income was received, and the calculation of tax liabilities and penalties.

WINNER Law Firm has already handled many similar tax cases in which we successfully challenged the State Tax Service and had penalties and additional tax assessments cancelled.

We also have practical experience representing clients in disputes involving income received through foreign digital platforms.

Therefore, if the State Tax Service has already assessed taxes and penalties against you, this does not mean that you should automatically agree with the stated amount and pay it.

The following should be reviewed first:

• what data the State Tax Service used for its calculation;
• whether the amount and period of income receipt were determined correctly;
• whether the tax liabilities were calculated correctly;
• whether the penalties were imposed lawfully;
• whether the audit procedure was followed;
• whether there are grounds for administrative or court appeal.

A lawyer’s view: a tax assessment notice is a decision of the State Tax Service, not the final point in a dispute.

If you received income through OnlyFans or other foreign digital platforms and have already received an information request, an audit report, or a tax assessment notice, it is worth evaluating your defence options before paying the assessed amounts.

It is better to seek legal advice now than to require legal representation later.

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📧 info@uk-winner.com

Author: Maksym Bahniuk, Head of Tax and Customs Law Practice at the WINNER Law Firm .