Copywriting, blogging, and text editing are no longer just “side gigs after work”, they’ve become full-fledged professions that generate steady income for thousands of Ukrainians. The content industry grows more important each year: brands are launching blog platforms, media outlets are looking for niche experts, and international companies need content in Ukrainian and English for their new markets.
According to Freelancehunt, the demand for copywriting and content services remained consistently high in 2024. More and more writers are specialising in narrow niches – from SEO and email marketing to native content.
However, most copywriters and editors in Ukraine still lack official entrepreneurial status. This creates several issues:
- Clients request invoices or contracts, but you can’t provide them
- Income is paid to your personal bank card and your account may be blocked
- You have no official proof of income, making it difficult to apply for a visa, get a loan, or submit a grant application
All of this can be solved in one step – by registering as an FOP and working legally.
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FOP – the most convenient setup for writers and editors
If you regularly write on commission, create content for agencies, businesses, or media – you need a legal status. An FOP offers the best conditions for working officially.
Without an FOP, you can’t officially sign contracts or issue invoices. This means:
- limited access to large clients
- inability to work directly with foreign agencies
- missed opportunities for long-term projects
Ability to receive payments in foreign currency
Many writers create content in English, German, or Polish – for websites, platforms, and e-commerce. To accept payments from international clients, you need to be an FOP under the 3rd group, with a UAH bank account or access to a payment system (like Wise, Payoneer, etc.).
Simplified reporting and transparency
Your income is officially tracked, and the tax regime is clear:
- 5% income tax + 1% military levy
- simplified reporting (quarterly either independently or with an accountant’s help)
Verified financial history
Income received through your FOP is easy to prove – you have bank statements, pay taxes, and submit declarations. This is essential for:
- applying for visas, residence permits, or grants
- participating in relocation programmes
- getting a loan or mortgage
More trust from clients
- You’re not just a “Facebook freelancer” – you’re a legal service provider. Clients see that you operate transparently and are ready to sign agreements, issue acts, or provide invoices.
Which FOP tax group should a copywriter or editor choose?
For most authors, editors, and content creators, the best option is the 3rd group of the simplified taxation system. However, some may be tempted by the 2nd group, which has a fixed tax rate and simpler reporting. Below is a comparison to help you choose the right group.
| Parameter | 2nd group | 3rd group |
| Single tax rate | Fixed (up to 20% of minimum wage, ~UAH 1,600/month) | 5% of income (or 3% with VAT) |
| Income limit (2025) | UAH 6,672,000/year | UAH 9,336,000/year |
| Employees | Up to 10 people |
Unlimited |
| Clients | Individuals or FOPs on simplified system | Any clients (including legal entities and foreigners) |
| Cooperation with foreign clients | Not allowed | Allowed |
| Reporting | Annual | Quarterly |
| Foreign currency payments | No | Yes |
Who should choose the 2nd group:
This option is suitable if you work only with individual clients or FOPs on the simplified tax system, don’t receive payments from abroad, stay within the income limit.
Who should choose the 3rd group:
- write texts for legal entities
- work with agencies or media platforms
- receive payments in foreign currencies
- plan to scale your business – the 3rd group offers more flexibility and legal clarity
