FOP for Marketers and SMM Specialists. NACE codes and registration

NACE Codes for Marketers, Targeting Experts, and SMM Specialists: how to choose the right one

To work legally, a sole proprietor must have properly selected NACE codes (types of economic activity). In the digital field, specialists often provide several types of services: setting up ads, managing social media, creating content, and consulting. It is important that all these services are covered by the registered NACE codes.

• 73.11 – Advertising agencies. The most common code for marketing specialists. Suitable for ad setup, campaign creation, and media buying.
• 73.20 – Market research and public opinion polling. If you audit campaigns, analyze performance, or research audiences – this code is appropriate.
• 70.22 – Business and management consultancy activities. Fits strategic marketing, business consulting, funnel creation, and brand management.
• 62.09 – Other information technology and computer service activities. Add this code if you work with reporting, CRM integrations, or advertising process automation.
• 63.99 – Other information service activities n.e.c.For SMM, email marketing, content creation, and social media administration – this is a useful additional code.

How to combine NACE codes: what you need to know

If you are, for example:

• SMM specialist – choose: 73.11 (main), 63.99, 70.22
• Targeting expert – 73.11 (main), 73.20, 62.09
• Full-service marketer – 70.22 (main), 73.11, 63.99

If you work in related areas – for example, both in design and promotion – be sure to check whether your codes cover both domains. For the design field, we have compiled a detailed list of NACE codes in this article: FOP for Designers: NACE Codes, Taxes, and Working with Clients

Important: if your actual activity does not match your NACE codes, the tax authority may recalculate your taxes under the general system and forcefully transfer your status.

How can a marketer work with clients: service acts, invoices, payment methods?

For most digital specialists, a typical client request sounds like: “Can you issue an invoice?” And if you work with agencies or brands, you may also need to provide service acts or even sign a public offer. Let’s look at the key points:

Issuing service acts and accepting legal payments allows your client to include your services in their business expenses – this increases trust and supports long-term cooperation. At the same time, you build an official income history, which can be useful for visa applications, loans, or emigration programs. Moreover, transparent financial activity reduces the risk of account blocks or unpleasant requests from the tax office.

Working with Agencies, Platforms, and Subcontractors

Digital specialists often work not only directly with clients but also in collaboration with other professionals, through agencies or platforms. This model opens up more opportunities but requires clear legal structuring and tax flexibility.

If you work with a digital agency

Agencies usually sign a service contract with the contractor – that is, with you as a sole proprietor. You receive tasks, complete the work, and send the act and invoice. Without sole proprietorship status, such cooperation is often impossible – agencies need an official contractor to process payments through accounting.

For example, a targeting expert running ads for an agency’s clients or an SMM specialist managing several pages simultaneously through a marketing team.

If you work through platforms

Upwork, Fiverr, Freelancer, LinkedIn Marketplace, Meta Business Manager – all of these environments require you to have sole proprietor status and be able to document your income.

• To withdraw funds, you need a sole proprietor account, and sometimes Payoneer or Wise connection
• Foreign currency payments – only available under Group 3
• Some platforms (e.g. Meta/Google Ads) require that advertising accounts be registered to a sole proprietorship, not to an individual

If you hire subcontractors

Many digital specialists eventually build micro-teams: they work with a designer, copywriter, developer, or analyst. The easiest way is to sign contracts with other sole proprietors – this allows you to avoid hiring employees officially but still have a responsible team. If you plan to create a digital agency – it’s best to choose NACE 73.11 as your main code from the beginning.

Can you handle all of this yourself?

Yes, if you wish, you can register a sole proprietorship yourself, choose NACE codes, keep records, and submit reports. However, digital professionals usually take a different route – they focus on working with clients, promoting projects, and delivering results, while delegating legal and tax matters to experts.

And this is not about “laziness” – it’s about efficiency and safety. A reporting error, incorrect NACE code, or missed filing deadline can cost far more than professional support.

That’s why at Finevolution, we work daily with marketers, targeting specialists, SMM professionals, producers, analysts, and digital agencies. We understand all the specifics of their work – from payment systems and client contracts to NACE codes and foreign currency income.

Here’s how Finevolution can help you:

• We’ll select the right NACE codes for your actual services
• Help you choose the appropriate tax group based on your work model
• Register your sole proprietorship remotely – no queues or unnecessary formalities
• Explain how to manage records, submit reports, and work with agencies and clients
• Set up optimal payment services (Payoneer, Wise, SEPA, SWIFT)
• Assist with tax accounting of foreign income and prepare your reports

We work with both individual specialists and digital teams who want to structure their operations in Ukraine or abroad. We also specialize in tax support for CFCs and have already submitted over 350 CFC reports this year alone.

Want to work legally and stress-free about taxes? Leave a request for a consultation – we’ll advise you on how to set up the right tax system for your work model.

We are available Monday to Friday from 9:00 to 19:00. To request a consultation, fill out the form below or write to us via Telegram, Viber, or WhatsApp.