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Official consultations: does a psychologist need to register as an FOP?

author
Finevolution
05.07.2025

In recent years, demand for psychological support has grown significantly in Ukraine. According to Gradus Research, in 2023, 41% of Ukrainians had either seen a psychologist or planned to. A shift in attitudes toward mental health, combined with stress, war, and emigration, has created sustained demand for psychological services.

Importantly, a large portion of consultations is now conducted online:

  • Psychologists provide sessions via Zoom, Telegram, or digital platforms
  • They offer courses, support groups, or wellness marathons
  • They collaborate with NGOs, educational, and healthcare projects

Even if this feels like “individual practice”, it is in fact a business that requires legal registration.

Is registering as an FOP mandatory for psychologists?

Formally, no. But if you regularly provide services, accept payments, and are not employed by a clinic or school, the tax authority may view your activity as entrepreneurial, and thus subject to registration under FOP.

When an FOP is not required:
  • You are employed under a labour contract at a healthcare institution
  • You offer rare, unpaid sessions
  • Your activity is voluntary or through an NGO and generates no income
When an FOP is required:
  • You work as an independent consultant (online or offline)
  • You regularly receive payments for sessions, marathons, or courses
  • You maintain ongoing relationships with clients
  • You accept payments from foreign clients via Payoneer, Wise, etc.

In today’s reality, even having 1–2 clients per week may raise tax questions. Having official status protects you and your work.

Which FOP group should psychologists choose, and how to work legally?

For most psychologists and psychotherapists, the 3rd group of the simplified tax system is the best choice. It allows legal cooperation with any client – whether in Ukraine or abroad, including individuals, legal entities, NGOs, platforms, and companies.

However, some local specialists prefer the 2nd group due to its simplicity and fixed tax. Let’s compare:

Parameter

2nd group

3rd group

Tax rate

Fixed (~UAH 1,600/month in 2025)

5% of income (or 3% with VAT)

Income limit (2025)

up to UAH 6,672,000/year

up to UAH 9,336,000/year

Clients

Individuals or FOPs (simplified system)

Any client: companies, legal entities, foreign

Foreign currency income

Not allowed

Allowed

Reporting

Annual

Quarterly

Choose the 2nd group if you only work with Ukrainian private clients or FOPs under the simplified system. Choose the 3rd group if you receive foreign payments, work through payment systems, collaborate with legal entities, NGOs, or platforms, plan to scale your services. The 3rd group opens more opportunities and ensures your work is fully protected — both legally and financially.

Need to register as FOP?

We know all the nuances and will help with registration.

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Which KVEDs should a psychologist choose?

When registering as an FOP, it’s essential to select the correct KVEDs – the codes that define your economic activity. These must reflect your actual practice, including individual and group therapy sessions (online or offline), educational programmes, or community support work.

Recommended KVEDs for psychologists and psychotherapists:

86.90 – Other human health activities
The primary KVED for psychologists and psychotherapists providing individual or group consultations.

85.59 – Other education n.e.c.
Applies to those conducting trainings, webinars, wellness marathons, or other educational content (online or in person).

88.99 – Other social work activities without accommodation n.e.c.
Relevant if you collaborate with NGOs or work in support programmes for vulnerable groups.

96.04 – Physical well-being activities
Useful if your approach includes body-oriented practices or falls within the wellness category.

Additional useful KVEDs:

  • 85.60 – Educational support activities
  • 82.30 – Organisation of conventions and trade shows (for offline training events)
  • 63.99 – Other information service activities n.e.c.
  • 63.11 – Data processing, hosting and related activities
  • 63.12 – Web portals
  • 73.11 – Advertising agencies
  • 73.12 – Media representation

You can register multiple KVEDs to legally offer therapy and related services across different formats. What matters most is that your real work matches the selected codes.

How psychologists can work with clients: documents, payments, taxes

Once your FOP is registered, you can work legally: sign contracts, issue invoices, and receive payments in a transparent way. This ensures convenience — and protection in case of disputes or audits.

What documents should a psychologist prepare?
  • Service agreement (public or individual). You can create a standard template and either post it on your website or send it to clients before starting work. It should outline key terms: session duration, fees, cancellation policy.
  • Invoice for payment. You can generate this via your banking app or manually. For foreign clients, invoices may be in USD or EUR, with conversion into your UAH FOP account.
  • Completion certificate (optional). Mainly used when working with organisations or for reporting to grant providers.
How to accept payments as a psychologist:
  • From Ukrainian clients – into your UAH FOP account via banking apps, QR code, or local payment platforms
  • From foreign clients – through Payoneer, Wise, or SWIFT to your FOP’s foreign currency account (with conversion to UAH)

Important: each payment must be described as “payment for consulting services” and should include your full name and FOP status.

Legal payments = peace of mind for both you and your clients.

What does FOP offer for growing a psychological practice?

Registering as an FOP isn’t just about taxes — it’s also about growth, confidence, and long-term stability. Whether you’re already working with clients or just getting started, official status unlocks new opportunities for your practice.

  1. Client trust. Legal status builds your professional reputation. Clients are more comfortable paying officially — especially if they need a payment confirmation for mental health reimbursement programmes or employer support.
  2. Collaboration with platforms, organisations, and businesses. Platforms like Mindly, Rozmova actively engage Ukrainian professionals and enable you to work online with European clients.Payments typically come in foreign currency (usually EUR), transferred directly to your account — for example, via Wise, Revolut, or a SEPA account.

Unlike traditional agencies, these platforms usually don’t sign printed contracts — all terms are defined in public offers or platform policies, which specialists accept upon registration. However, Ukrainian tax authorities consider this a valid confirmation of income and require proper declaration. To avoid issues with currency control, tax authorities, or account blocks, we recommend registering as an FOP under the 3rd group, issuing invoices, tracking income, and filing reports on time.

Income verification for visas, credit, or relocation. A strong financial record — including tax returns and bank statements — is essential if you plan to apply for residency, work visas, international grants, foreign funding or relocation programmes. Scaling your practice. Legal status gives you the freedom to run group therapy programmes, involve other professionals in projects, launch online courses or digital resources, open a private office or studio.

Psychological practice is a profession with long-term potential. Registering as an FOP helps you grow alongside top-tier experts.

How Finevolution supports psychologists — from registration to monthly care

We work every day with professionals offering intellectual, educational, and consulting services — including psychologists, psychotherapists, and coaches. We understand the details of your profession and know how to help.

Here’s what we offer:

– FOP registration tailored to psychologists/therapists — for online consultations, group therapy, or private sessions
– Careful KVED selection so you can legally work with clients, platforms, and organisations both in Ukraine and abroad
Payment setup: helping you choose the right bank, connect Wise or Payoneer, and receive foreign currency legally
Full tax support: from filing reports to answering inquiries from the Ukrainian Tax Authority (DPS)


Want to focus on therapy, not tax filings? We’ll help you manage everything — from FOP registration to organising your business activities. We’re available Monday to Friday, 09:00–19:00. To get a consultation, send a request via the form below or contact us through Telegram, Viber, or WhatsApp.