Income records for a sole-trader (FOP) master in Ukraine in 2026

A master registered as a FOP (Ukrainian sole trader) in group 2 or 3 without VAT does not need a separate income book in an approved format. Under paragraph 296.1 of the Tax Code, records are kept in any form: each month you write down the income you received, on paper or electronically, including in the taxpayer's Electronic Cabinet. What matters is that the total for each month is recorded and can be backed up with documents.

The old income book (Ministry of Finance order No. 579 of 19.06.2015) has been abolished, but the tax service does not forbid keeping it voluntarily if that is what you are used to. DTKT says so in an article from 30 January 2026: https://news.dtkt.ua/simple/individual-single-tax/107638-iak-u-2026-roci-oblikovuvati-doxodi-fopa-platnika-jedinogo-podatku-i-iii-grup-ne-platnika-pdv

Important: this article is not tax advice. The rules change, so check decisions about your own FOP with an accountant or your tax office.

The law asks only for the monthly total of income received. In practice it is easier to keep one line per payment, so you are not hunting for figures in bank statements at the end of the month.

• The date the money was received.
• The amount.
• Where it came from: cash, card terminal, transfer to your account.
• The document that proves it: a bank statement or a fiscal receipt.

At the end of the month, add everything up into one total and record it. What counts is money actually received, not entries in the calendar: a visit the client has not paid for yet is not part of this month's income.

The 2026 figures are as follows (the minimum wage for 2026 is 8 647 UAH):

• Group 2: a fixed 1 729,40 UAH a month, which is 20% of the minimum wage.
• Group 3 without VAT: 5% of income received; group 3 with VAT: 3%.

Source - the 2026 tax figures reference from Buhplatforma (8 January 2026): https://buhplatforma.com.ua/news/110148-aktualnyi-dovidnyk-podatkovykh-tsyfr-na-2026-rik

According to the same reference:

• The minimum ESV (unified social contribution) for yourself is 1 902,34 UAH a month (22% of the minimum wage). It is paid whether or not you had income.
• The military levy for group 2 is 864,70 UAH a month (10% of the minimum wage).
• The military levy for group 3 is 1% of income.

Together, for a group 2 FOP that is 4 496,44 UAH every month at the minimum ESV. In group 3 only the ESV is fixed; the tax and the levy depend on how much you earned.

A limit is a yearly amount, not a monthly one. As of 2026, according to a reminder from the State Tax Service in Donetsk region, as reported by DTKT on 27 February 2026:

• Group 1 - 1 444 049 UAH.
• Group 2 - 7 211 598 UAH.
• Group 3 - 10 091 049 UAH.

Source: https://news.dtkt.ua/simple/individual-single-tax/108601-iaki-limiti-doxodiv-vstanovleno-dlia-fop-na-2026-rik-nagaduvannia-vid-dps

Keeping track of the limit is exactly why monthly records matter: when the year-to-date total gets close to your group's ceiling, you see it in advance, not in December.

Whether you need to issue a receipt depends not on your group but on how the client pays. If the client pays in cash, by card through a terminal or through a payment service, it is a settlement transaction, and a group 2 or 3 FOP has to run it through a cash register (RRO) or a software cash register (PRRO) and issue a receipt, on paper or electronic. That is how the law firm Yankiv explains it in an article updated on 8 October 2026: https://yankiv.ua/rro-prro-2026-komu-oboviazkovo/

• A transfer from the client's account to yours using IBAN details, without a card or a payment service, is not treated as a settlement transaction in the same article.
• Group 1 has an exception for household services to the public, but it comes with its own conditions.
• According to the same article, since 1 August 2025 fines apply in full: 100% of the sale amount without a receipt for the first violation and 150% for each one after that.

Nail technicians or hairdressers who take payment by card or in cash at their studio almost always have to issue a receipt. Whether there is an exception for your particular situation, check with the tax service: official State Tax Service clarifications take priority over any article.

Beauty Booking does not keep tax records and does not issue fiscal receipts. But the Finances section of the app helps you quickly see how much you earned over a period and check that figure against your bank before you record the total.

• Revenue for a period: this month, last month, this or last week, or a custom date range. The figure is made up of completed visits.
• Breakdown: revenue by service and category, material costs and gross margin, tips received on a separate line, discounts given.
• A Paid mark on every visit - a simple toggle, no statuses. That way you see who has already paid and who still owes.
• Client balances: who owes you and whom you owe.
• Each workplace is counted in its own currency, or all of them together in one.

Two caveats. The app itself says the figures are approximate and may differ from the bank's data, so for your records the bank statement and receipts remain the basis. And the app has no export of a statement to a file right now: you carry the monthly total into your records by hand.

We covered how to work out your monthly margin separately, and service prices in the article on pricing.

The Free plan covers your first 50 appointments. Lite for a master without a team is just $3.33 a month billed yearly ($39.99 a year), or $4.99 month to month. Pro with a salon is $6.67 a month billed yearly ($79.99), one price for the whole salon. The first month of any paid plan is free, and there is no commission on bookings. The master app is iPhone-only for now, plus a web back office. Details: https://www.beauty-booking.biz/en/pro/pricing

• Records in group 2 and 3 - in any form, the monthly total of income received.
• Group 2 in 2026: 1 729,40 UAH single tax, 864,70 UAH military levy, from 1 902,34 UAH ESV a month.
• Group 3: 5% of income (without VAT), 1% military levy, from 1 902,34 UAH ESV.
• Payment in cash, by card or through a payment service - you need a PRRO receipt.
• This is not tax advice: check with an accountant or the State Tax Service before deciding.