Use cases · Sole proprietor · Degroshi Business · soon
You know the tax and the date ahead, not on the last day
For sole proprietors on the single tax. Monobank ФОП accounts live in a business space, foreign-currency income is valued at the NBU rate on the day it lands, and the single tax, ЄСВ and military levy sit in a calendar with their deadlines. We prepare the return as a file for the tax cabinet, and you file it.
The account is free · we don’t file returns, we only prepare the file
Sound familiar?
Four things that spoil a quarter
I find out the tax amount on the last day
Dollars from a client: at which rate do they count?
My accountant asks for statements every quarter
I pay for personal things with the ФОП card
01The quarter
A quarter in four steps
Q3 of a fictional group-3 ФОП: what lands, what accrues and when to pay. The amounts come from the worked example further down the page.
The day it lands
Income lands, the rate is frozen
A dollar payment becomes hryvnia income at the official NBU rate on the day it lands. The rate stays on the row for good, and selling the currency later doesn’t change the income.
- Client payments in hryvnia268 570.00 ₴incomeTax Code cl. 292.1
- $1 100 from a client abroad49 079.80 ₴× 44.6180 ₴, the official NBU rate on 15 September 2026, the day it arrivedTax Code cl. 292.5
Every month
ЄСВ for yourself accrues
The minimum contribution is 22 % of the minimum wage for each month of the quarter. It has to be paid by the 20th of the month after the quarter.
- ЄСВ for yourself5 707.02 ₴1 902.34 × 3 months, the minimum: 22 % of 8 647ЄСВ Law No. 2464-VI, arts. 7–8
Quarter end
The quarter closes, the amount is known
Income for the quarter is totalled, and the 5 % single tax and the 1 % military levy are computed from confirmed income. The group’s limit comes with a year-end forecast.
- Income for the quarter317 649.80 ₴
- Total for the quarter24 766.01 ₴
+40 days · +10 days
The return, then the payment
The return is due within 40 days after the quarter, cumulative from January, and the payment within 10 days after the filing deadline. A deadline that falls on a weekend moves to Monday. The XML is ready ahead of time, and you file it.
- Return for nine months, F01033099 November 2026Tax Code subcl. 49.18.2, cl. 296.3
- Single tax and military levy19 November 2026Tax Code cl. 295.3
In the app, these will be your figures.
ФОП accounts live in the business space
The hryvnia and currency Monobank ФОП accounts and the business cash are kept in a separate space. You confirm the request in the bank’s app; from then on, statements arrive on their own. We can’t transfer money.
How Monobank connects02Deadlines
How much and by when
Deadlines follow the year’s rules, and weekends move to Monday. The amounts come from your confirmed income. Here are the next group-3 deadlines as of today.
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
- Reminders 7 and 3 days ahead and on the dayIn the app, by email and on the iPhone. What you paid is matched against the statement.
- Every group and the general systemSingle-tax groups 1–4 and the general system. Each year’s rules are kept separately, each with a reference to the law.
- Payment details and QRRecipient, IBAN and payment purpose where the details are available, and a QR code to pay in the bank’s app. Check them before you pay.
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
The account is free · we don’t file returns, we only prepare the file
Degroshi Business is not tax advice. We calculate tax and ЄСВ amounts, limits and dates from your data by the year's rules and give references to the law. Check them, ideally with an accountant. We don't file returns; we only prepare the file.
04Personal, apart
A transfer to yourself, labelled on both sides
Personal cards live in the personal space, and ФОП accounts in the business space. A transfer between them is labelled “Own funds” on both sides, so it isn’t income in the business and isn’t someone else’s money at home.
- Two spaces side by sideMarchenko, sole proprietor and “Family” sit side by side, one switch apart. The personal home screen lives its own life: groceries, cafés, Varta.
- Own funds aren’t incomeA transfer from your own card never lands in single-tax income or in the income book.
- Spend from the personal cardMove “Own funds” to yourself and pay with the personal card. The ФОП keeps clean income, and home keeps ordinary expenses.
Familypersonal space
- Transfer to the ФОП account20 000.00 ₴Your own funds, not an expense and not income
Marchenko, sole proprietorbusiness space · group 3
- Transfer from your own card20 000.00 ₴not income but “Own funds”
05For the accountant
The accountant sees the ФОП and nothing else
Invite your accountant to the business space as a viewer. They see the transactions, the review queue, the income book and the return, so you no longer email statements. The personal and family spaces stay yours.
| Who | Role | Sees |
|---|---|---|
| You | Owner | All your spaces: the Marchenko ФОП, personal, family |
| Accountant | Viewer in the Marchenko ФОП space | Transactions, the review queue, the income book and the return file. Changes nothing and doesn’t manage the space |
| Partner | Member of “Family” | The shared accounts of the family space, but not the ФОП space |
Invitations go by email link and last 14 days. The database itself holds the line through row-level security, not just the screen. How your data is protected
06Honestly
What we do and what we don’t
In short, with no fine print.
We do
- Read Monobank ФОП statements, view-only, after you confirm the request in the bank’s app
- Count foreign-currency income at the NBU rate on the day it lands and keep the rate on the row
- Sort what comes in into income and non-income, and put the doubtful into a review queue where you decide
- Compute the single tax, ЄСВ, the military levy and the limit by the year’s rules, each with its citation
- Keep a deadline calendar with reminders 7 and 3 days ahead and on the day
- Fill the income book, the Книга обліку доходів, and hand it over as XLSX
- Prepare the return as XML for the tax cabinet
- Give your accountant viewer access to the ФОП space
We don’t
- File the return on your behalf: you file it, under your own signature
- Give tax advice, so check the amounts, ideally with an accountant
- Move money or pay taxes from your account
- Handle companies such as a ТОВ, VAT or payroll yet; that comes later
- Do invoices, acts or counterparties from ЄДР yet; they’re coming soon
Getting started
A ФОП space in ten minutes
≈ 10 minutesCreate a business space
The account takes email, Apple or Google. In the space, say that you’re a ФОП and set your group and tax system, and the year’s rules load by themselves.
Connect Monobank ФОП
You confirm the request in the bank’s app; from then on, statements arrive on their own. We can’t transfer money. Mark which accounts belong to the ФОП, and personal cards stay in the personal space.
Go through the review queue
Rules and AI sort what came in into income and non-income, and anything the app isn’t sure about waits for your decision. Foreign-currency income is already in hryvnia at the NBU rate.
Check the calendar
The single tax, ЄСВ and the military levy are already in the calendar with their deadlines. Turn on reminders 7 and 3 days ahead and on the day.
Prepare the XML before the deadline
Before the filing deadline, export the return as a file, import it into the cabinet as a draft, check it and file it yourself. The income book exports with the same tap.
The account is free · we don’t file returns, we only prepare the file
A week later
What you’ll see in the app
- The single tax, ЄСВ and military levy due as of today, and the date to pay by
- An income book that fills itself from the statement, in hryvnia at the NBU rate
- Transfers to the personal card labelled “Own funds” on both sides
- The group’s limit: how much is used and where you’ll be in December at the current pace
- Your accountant in the ФОП space, and nowhere else
- The next deadlines in the calendar with reminders
FAQ
Frequently asked questions
Who files the return?
You do. The app assembles the return from your confirmed data and gives you an XML file in the tax service’s format. You import it into the tax cabinet as a draft, 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. The example on this page is group 3 at 5 %. Companies, VAT and payroll come later.
At which rate is foreign-currency income counted?
At the official NBU rate on the day the currency lands on the account, as the Tax Code requires. The rate is kept on the row, and selling or exchanging the currency later doesn’t change the income.
Where do the amounts and limits come from, and can I trust them?
Degroshi Business is not tax advice. We calculate the tax amounts, ЄСВ, limits and dates from your data by the year’s rules, with references to the law, and the app shows exactly how it counted. Check them, ideally with an accountant, because the returns and the payments are your responsibility.
Does my accountant see my personal money?
No. An accountant gets access only to the ФОП space you invited them to, and only as a viewer. The personal and family spaces stay yours.
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.
What if I run a company?
Not yet, because the beta is for sole proprietors. Companies, VAT and payroll come later.
Degroshi Business is not tax advice. We calculate tax and ЄСВ amounts, limits and dates from your data by the year's rules and give references to the law. Check them, ideally with an accountant. We don't file returns; we only prepare the file.
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.
The account is free · we don’t file returns, we only prepare the file