Problems of FOPs in Ukraine

Running your own business in Ukraine is freedom, but also a constant test.
Today, a sole proprietor (FOP) is not just a seller or consultant, but also an IT specialist, marketer, Telegram channel administrator, crypto‑entrepreneur or owner of a digital platform.
However, regardless of the type of activity, everyone faces the same issue: the state system often treats an entrepreneur as a potential “offender”.

The main problems Ukrainian FOPs encounter include:

• Blocking of accounts by banks due to large‑amount transfers or cross‑border payments. Bank financial monitoring is increasingly freezing transactions until the client “explains the origin of funds”.
• Being assigned “risky” status — the tax authority may add a FOP to the risk list, which stops invoice registration and blocks normal operations.
• Allegations of “business splitting” — tax authorities interpret the use of several FOPs as tax evasion.
• Failure to declare foreign income — especially relevant for those who receive payments from foreign platforms, place advertising or sell digital services online.
• Problems for crypto‑traders and Telegram channel administrators who receive income from multiple sources that are considered “non‑transparent”.
• Tax audits with unexpected additional assessments or formal reporting violations.
• Requests from supervisory bodies that must be handled correctly — from banks, financial monitoring or the tax service. An incorrect response may lead to a fine, account freeze or even a criminal case.
• Accusations of entrepreneurial activity without state registration, often brought against freelancers or those running online activities without registering as a FOP.
• Constant legislative changes, making it difficult even for an experienced accountant to always know how to react properly.
• Psychological pressure and fear of mistakes — every payment can become a reason for an audit or a fine.

All this creates an atmosphere of uncertainty. From innovative businesses to ordinary retail, every FOP risks losing control over their own funds. The situation is especially complex for those working in the digital economy: platforms, cryptocurrencies, international payments and media advertising often look “suspicious” to banks and tax authorities.

How legal services help FOPs

WINNER specialises in the legal protection of businesses — from traditional entrepreneurs to modern digital professionals. We help resolve all typical legal issues faced by FOPs:

• Protecting FOPs during inspections — preparing objections and explanations, appealing audit reports, and representing clients in court.
• Unblocking FOP bank accounts, including cases involving financial monitoring and international transfers.
• Removing “risky” status and restoring full operation in the tax invoice system.
• Preparing responses to requests from supervisory authorities — drafting official letters, explanations and legal positions to avoid penalties.
• Legal protection for crypto‑entrepreneurs, Telegram admins and owners of digital platforms, including matters of taxation of foreign income.
• Advice on undeclared foreign income — legalisation of income and building a safe reporting model.
• Defence in cases of “entrepreneurial activity without registration” — proving that the activity lacks signs of systematic or commercial intent.
• Comprehensive legal audits to minimise future risks.

We believe that entrepreneurs should focus on business, not on daily explanations to the state. WINNER takes over communication with banks, the tax service and financial monitoring so that your business can operate stably and without fear.

In 2026, being a FOP is no longer just a form of work — it is a strategic position. It is crucial to protect yourself in advance, before the system starts acting against you. If you have received a request from a bank or the tax authority, do not respond on your own — contact lawyers.

WINNER is the legal shield of your business. We know how to act quickly, confidently and effectively.

Author – Maksym Bahniuk, Head of the Tax and Customs Law Practice at the law firm “WINNER”.