What’s new in reporting, what are the new rules for paying the Unified Social Contribution (USC), how to change your NACE code or address online via Diia, and why should online sellers urgently legalize their business? All this — in this article.

Let’s start with the main point — what exactly is changing in April?

The first and most important news is that by April 21, 2025, all sole proprietors (FOPs) must pay the Unified Social Contribution for the first quarter. And this is mandatory for everyone — regardless of the taxation system, type of activity, or even whether there is any income. In other words — if you are registered as an FOP, you must pay the USC.

This rule applies to those who have no profit and even to those who temporarily do not conduct business activities. The Law of Ukraine “On the State Budget for 2025” has finally established this norm.

In 2025, the minimum wage is UAH 8,000, so 22% of this amount is UAH 1,760 per month. Accordingly, for the quarter, you must pay UAH 5,280.

The maximum contribution is limited: the tax base cannot exceed 20 minimum wages — i.e., UAH 160,000. Therefore, the maximum USC per month can reach UAH 35,200.

You can pay the USC monthly or once per quarter. However, we do not recommend delaying — the penalties for non-payment are quite severe. By the way, if the payment date falls on a weekend, the deadline is automatically postponed to the next business day.

There are exceptions. The following are exempt:

• pensioners by age or years of service;

• persons with disabilities receiving a pension or social benefits;

• mobilized entrepreneurs — for the period of military service (with supporting documents);

• entrepreneurs who are simultaneously employees, if the employer pays the USC for them.

As you can see, the list is quite narrow. Most FOPs must pay the contribution even if they have no income.

CHANGING FOP DATA VIA “DIIA”

Starting from April 2025, the Diia platform again provides the option to change FOP data online. This is much more convenient than visiting the Administrative Service Center (CNAP). Here is how it works:

• Log in to the Diia portal using an electronic signature or Diia.Signature.

• Select “Submit an application” and indicate which data you are changing — for example, NACE codes or contact information.

• After signing the application, the system automatically submits it to the Unified State Register.

• If you are a single tax payer — the information automatically goes to the tax office.

• All updates can be tracked in your personal account.

By the way, changing NACE codes or contacts is free. However, changing your full name or address costs UAH 230 as an administrative fee.

Not everyone uses Diia. If you prefer the traditional method — contact the CNAP or the executive committee, regardless of your registration place.

You need to have:

• your Taxpayer Registration Card Number (RNOKPP) or passport (with a note about refusal of the tax ID number);

• the application;

• copies of documents if you are changing your name or tax number.

If you cannot come in person, you can send the application by mail with a notarized signature.

CONTROL OVER ONLINE TRADE

This is one of the most “loud” news items of March–April. The State Tax Service of Ukraine has intensified monitoring of citizens who systematically receive funds into their bank accounts but are not registered as FOPs and do not have cash registers (RRO).

The tax service has direct access to information from the RRO/PRRO data accounting system and analyzes the frequency of transfers. If you receive dozens or even hundreds of payments every day, this may be grounds for an inspection.

The state's position is not to punish but to warn. However, if you are already selling goods or services online — it is better to legalize yourself. Especially since registering an FOP is quick and inexpensive, while fines are very unpleasant.

In our opinion, all these changes — although they look like pressure on small business — actually have a completely logical purpose. Under wartime conditions and the significant burden on the budget, the state is looking for sources of revenue that do not burden the socially vulnerable but encourage more responsible business practices.

Paying the USC is not just about taxes. It is about your future pension, social guarantees, supporting the army, doctors, and rescue services. Legalizing your business is about trust in yourself, the state, and your clients.

So if you are an FOP:

• don’t forget to pay your USC by April 21;

• update your NACE codes, address, or name via Diia or CNAP if necessary;

• if you work online — legalize your business.

And if you have any questions — the Olson team is ready to help. We handle registration, changes, tax consulting, and even defend businesses in disputes with regulatory authorities.