Sole Trader Registration — Fast, but With the Right Tax Start
Registering a sole trader is technically simple — a few minutes through the Diia app. But most mistakes arise not at registration, but in choosing the single-tax group and activity codes. The wrong group — and you either overpay taxes or breach limits and lose the simplified system. The wrong code — and income from it is taxed at the general rate.
O'LAW lawyer registers a sole trader turnkey: selects the single-tax group and activity codes for your business, files the documents and registers you as a tax payer. You start with the right tax setup. Current as of 2026.
- Selecting the optimal single-tax group
- Activity code selection for current and future operations
- Filing documents with the state registrar
- Single-tax (and VAT if needed) payer registration
We provide the exact cost at the consultation — it depends on the scope of support (registration only, or with subsequent accounting setup).
What Turnkey Sole Trader Registration Includes
- Consultation — activity type, expected income, whether there will be employees
- Single-tax group selection — group 1, 2, 3 or general system for your model
- Activity code selection — for current and future operations, so income is not taxed at the general rate
- State registration — filing documents with the state registrar
- Single-tax application — registering as a single-tax payer immediately to avoid the general system
- VAT payer registration — if needed (group 3 at the 3% rate)
Single-Tax Groups: Which to Choose
Choosing the single-tax group is the most important decision when registering a sole trader. It determines your taxes, income limits and client base:
| Group | Who it suits and key features |
|---|---|
| Group 1 | Retail at markets, household services to individuals. Lowest tax, but hiring employees is prohibited |
| Group 2 | Services to individuals and single-tax payers, trade, production. Up to 10 employees |
| Group 3 (5%) | Any activity, work with general-system LLCs, IT, consulting. No employee limit. 5% rate without VAT |
| Group 3 (3% + VAT) | Same, but with VAT payer status — for working with VAT counterparties |
Exact income limits per group change annually (tied to the minimum wage). Current figures and group selection for your activity — at the consultation.
How We Work: 4 Steps
Consultation
We clarify the activity type, expected income, and whether there will be employees.
Tax group & codes
We select the optimal single-tax group and activity codes for your business.
State registration
We file documents with the state registrar. Sole trader registration — from 1 day.
Tax application & start
We register you as a single-tax payer, and a VAT payer if needed.
Sole trader registration: Law on State Registration of Legal Entities, Sole Traders and NGOs (registration procedure, list of documents); Tax Code, Chapter 1 of Section XIV, Art. 291-300 (simplified taxation, single-tax groups, income limits, rates); Art. 42 of the Commercial Code (entrepreneurship as independent activity); Civil Code Art. 50-54 (an individual's right to entrepreneurship and a sole trader's liability).
Frequently Asked Questions
Register Your Sole Trader With the Right Tax Start
O'LAW lawyer will select the single-tax group and activity codes, register your sole trader and tax status. Start without tax mistakes.
Turnkey sole trader registration
O'LAW lawyer will select the single-tax group and codes, and register your sole trader fast and error-free.
- +38 063 404 67 68
- +38 068 679 52 51
- t.me/olaw_help
- o3law.company@gmail.com
- 32 Doroshenka St., Lviv
- Mon-Fri 10:00-19:00, Sat 10:00-14:00