Familypersonal spaceOwn funds · 20 000 ₴Marchenko, sole proprietorbusiness space · group 3
Degroshi Business · beta for sole proprietors, soon
Bookkeeping and taxes for ФОП straight from Monobank
Connect your Monobank business accounts, and the app separates income from everything else that comes in. It computes the single tax, ЄСВ and military levy, shows the limit and the deadlines, and prepares the XML return for the tax cabinet. You file it.
The account is free · we don’t file returns, we only prepare the file
Business and personal side by side in the browser, on iPhone and Mac
- Read-onlyMonobank gives view-only access
- We don’t file for youA file you check and submit yourself
- Every ФОП groupGroups 1–4 and the general system
Next deadlines · group 3
- by Return for nine monthsTax Code subcl. 49.18.2, cl. 296.3
- by Single tax and military levy for Q3Tax Code cl. 295.3
- by ЄСВ for Q4ЄСВ Law No. 2464-VI, art. 9(8)
Computed under the year’s rules. A deadline that falls on a weekend moves to Monday. How we count
01Who it’s for
For sole proprietors on any tax system
Each year’s rules are kept separately, with references to the Tax Code. You pick your group, and the app does the arithmetic.
Groups 1 and 2
A fixed single tax and military levy by the 20th of every month, ЄСВ quarterly, an annual return and an income limit.
Group 3, 5 %
Five percent of income and a 1 % military levy quarterly, the return within 40 days of the quarter’s end, a limit with a year-end forecast.
General system
Income tax and military levy on net income, advance payments, ЄСВ and the annual property and income return.
Group 4
Tax from the normative valuation of land, quarterly instalments and a return by 20 February.
Companies (ТОВ and others), VAT and payroll will come later.
02How it works
Three steps to a calm quarter
Connect Monobank
Confirm the request in the bank’s app and mark which accounts belong to the business. Personal cards stay in the personal space.
Review what came in
Rules and AI separate income from own transfers, refunds and currency exchange. You confirm with one tap.
See the tax and the date
The single tax, ЄСВ and military levy are computed from confirmed income. The calendar shows every payment and every return with its deadline.
Join the beta
The account is free · we don’t file returns, we only prepare the file
03A worked example
Check our maths
A fictional group-3 sole proprietor, Q3 2026. Every line carries its legal rule, as in the app.
| Line | Rule | Amount, ₴ |
|---|---|---|
| Money in on the business accounts | ||
| Client payments in hryvniaincomeTax Code cl. 292.1 | Tax Code cl. 292.1 | 268 570.00 |
| $1 100 from a client abroad× 44.6180 ₴, the official NBU rate on 15 September 2026, the day it arrivedTax Code cl. 292.5 | Tax Code cl. 292.5 | 49 079.80 |
| Transfer from your own cardnot income but “Own funds” | 20 000.00 | |
| Income for the quarter | 317 649.80 | |
| To pay for the quarter | ||
| Single tax317 649.80 × 5 %Tax Code cl. 293.3 | Tax Code cl. 293.3 | 15 882.49 |
| Military levy317 649.80 × 1 %Tax Code cl. 16-1, subsec. 10, sec. XX | Tax Code cl. 16-1, subsec. 10, sec. XX | 3 176.50 |
| ЄСВ for yourself1 902.34 × 3 months, the minimum: 22 % of 8 647ЄСВ Law No. 2464-VI, arts. 7–8 | ЄСВ Law No. 2464-VI, arts. 7–8 | 5 707.02 |
| Total for the quarter | 24 766.01 | |
The return is cumulative: 846 249.80 ₴ of income and 42 312.49 ₴ of tax for nine months. Take away the 26 430.00 ₴ paid for Q1 and Q2, and the same 15 882.49 ₴ is due.
Deadlines
- 9 November 2026Return for nine months, F0103309Tax Code subcl. 49.18.2, cl. 296.3
- 19 November 2026Single tax and military levyTax Code cl. 295.3
- 20 October 2026ЄСВ for Q3ЄСВ Law No. 2464-VI, art. 9(8)
Group 3 limit for 2026
10 091 049.00 ₴
1 167 minimum wages × 8 647 ₴
8.39 % used in nine months
Tax Code subcl. 3 cl. 291.4The 2026 minimum wage is 8 647 ₴ under art. 8 of the 2026 State Budget Law No. 4695-IX. The figures here are an example; in the app they are yours. Source
Join the beta
The account is free · we don’t file returns, we only prepare the file
04Reviewing transactions
AI suggests whether it’s income, and you decide
An own transfer, a supplier refund, a currency sale or a loan isn’t single-tax income. Rules and AI sort what came in and explain why, citing the article, and you confirm the queue with one tap.
- A review queueOnly what the app isn’t sure about lands here. The rest is already confirmed and explained.
- Your own rulesCounterparty → income, transfer from your card → own funds. Before saving you see how many transactions a rule touches.
- Explanations with citationsEvery class comes with its Tax Code article, so you can check the decision.
05Taxes and calendar
What, how much and by when
The single tax, ЄСВ and military levy with the calculation breakdown and dates. We’ll remind you 7 and 3 days ahead and on the day: in the app, by email and on iPhone.
- Every group and the general systemComputed under the year’s rules, with a citation for each norm.
- A deadline calendarPayments and returns, with weekends taken into account. We match what you paid against the statement.
- Payment details and QRRecipient, IBAN and purpose for budget payments where the details are available, and a QR code to pay in the bank’s app.
Degroshi Business is not tax advice. We calculate taxes, ЄСВ, limits and dates from your data under the year’s rules, with references to the law. Check them, ideally with an accountant. We don’t file returns; we only prepare the file.
06Income and limit
The income book and the limit keep themselves
Income by day in hryvnia at the NBU rate, exported into the income book. We show your group’s limit with a year-end forecast, so moving to another group never comes as a surprise.
- The income bookDaily rows in hryvnia, currency and rate beside them, monthly totals and XLSX export.
- A limit with a forecastHow much is used, how much is left and where you’ll be in December at the current pace.
- What stays out of the bookInterest, own transfers and refunds. Passive income and non-income are kept apart.
07The return
The return as a file, field by field
The single-tax return or the property and income return is assembled from confirmed data. Every field has a source, and warnings tell you what’s missing. Export the XML for the tax cabinet and file it under your own signature.
- Fields with sourcesSee where every amount comes from and what changes if you fix a transaction.
- XML for the cabinetA file in the tax service’s format, validated against the schema. Import it as a draft and file.
- The income book beside itExport for a quarter or a year with the same click.
Join the beta
The app prepares the file, and you file it under your own signature
08With your accountant
Your accountant sees only the business space
Invite your accountant into the business space: they see transactions, review them and prepare the return, but don’t manage the space. Your personal and family money stays in another space.
- Access for your accountantTransactions, the review queue and the return in one place, with no statements to send back and forth.
- Personal stays separatePersonal cards and the family budget live in another space, and your accountant doesn’t see them.
- Own fundsDraws to your personal card and contributions from it are labelled on both sides, so nothing is counted twice.
09Security and trust
Your business data is yours
What the app can’t do, how the data is protected and whom you let into the space.
- What the app can’t do
- Pay, file returns or sign anything in your name. It doesn’t need your qualified e-signature (КЕП): you sign and file the return yourself.
- Bank access
- You confirm the request in the Monobank app and mark the business accounts yourself. Access is read-only, and you can revoke it at any time in Monobank or in Degroshi.
- How it’s protected
- Bank access identifiers are encrypted with AES-256-GCM before they reach the database, traffic goes over TLS, and the data is stored in the EU.
- No selling, no ads
- We don’t sell your business data, use it for advertising or train AI models on it.
- Your accountant
- Gets access only to the business space you invite them to. Your personal and family spaces stay closed to them.
- Your records
- Export the income book and the returns at any time.
FAQ
Questions about Degroshi Business
Does Degroshi file the return for me?
No. The app assembles the return from your data and gives you an XML file. You import it into the tax cabinet, check it and file it under your own signature.
Which sole proprietors is it for?
Single-tax groups 1, 2, 3 and 4 and the general system. Each year’s rules are kept separately, with citations. Companies (ТОВ and others), VAT and payroll will come later.
Is this tax advice?
No. The app calculates taxes, ЄСВ, limits and dates from your data under the year’s rules and shows how it arrived at each figure. Check them, ideally with an accountant: the returns, payments and records remain your responsibility.
How is foreign-currency income counted?
At the official NBU rate on the day the currency arrives, as the Tax Code requires. Selling or exchanging it later doesn’t change the income.
What if I file the return late?
The fine is 340 ₴, or 1 020 ₴ for a repeat within a year, under Tax Code cl. 120.1. That’s why the calendar reminds you 7 and 3 days ahead and on the day.
Can my accountant see my personal money?
No. An accountant gets access only to the business space you invited them to. Your personal and family spaces stay yours.
Are payment details for taxes included?
For the single tax, ЄСВ and military levy, where the details for your community are available. Otherwise the app asks you to enter them. Check the details and the QR code before you pay.
What comes next?
Coming soon: invoices, acts and delivery notes as PDF, counterparties with a lookup in the state register (ЄДР), payment links via plata by mono and counterparty documents from a photo. Later we’ll add companies (ТОВ and others), VAT and payroll.
How much does it cost?
The Business plan is $14.99 a month or $149.99 a year and includes everything in Plus; if you live in Ukraine, you pay in hryvnias. The ФОП space opens with its beta; until then Business gives what Plus gives.
How much tax? Now you know.
Join the beta: create an account, and when the beta starts a business space opens next to your personal one. The tax, the limit and the deadlines will be calculated from your own data.
Join the beta
The account is free · we don’t file returns, we only prepare the file
Degroshi Business is not tax advice. We calculate taxes, ЄСВ, limits and dates from your data under the year’s rules, with references to the law. Check them, ideally with an accountant. We don’t file returns; we only prepare the file.
Marchenko the sole proprietor is fictional, and the accounts and income on this page are only an example.