By 2025, blogging is no longer just a hobby – it’s a full-fledged business. Whether through YouTube, Instagram, TikTok, Telegram, or even a podcast, your blog can generate income if you’re receiving payments for ads, sharing affiliate links, selling digital products, or offering courses through social media.
Today, a blogger is a self-employed individual who builds a personal brand and communicates directly with their audience. As a result, this qualifies as entrepreneurial activity. If you regularly receive income – even “informally” – the tax authorities may consider it unregistered business activity.
Bloggers and Taxes: Is registering as an FOP necessary?
Many bloggers start by receiving payments directly to their personal bank card, without any official registration. But over time, the following questions inevitably arise: how can I sign a contract with a brand? How do I accept international payments? What should I do if the bank requests proof of income?
- Earn income from advertising integrations, affiliate partnerships, or brand collaborations
- Work with brands or agencies under a contract
- Monetise content via YouTube, Patreon, TikTok, Buy Me a Coffee, or similar platforms
- Sell digital products or online courses through your blog
In all of these cases, an FOP is not just an option – it’s a legal requirement. Without registration, you risk fines for unregistered business activity, account freezes or bank audits, inspections from tax authorities. Early registration not only reduces legal and financial risks – it also makes your business more predictable and manageable in the long term. You’ll also benefit from lower taxes under the simplified tax regime.
Stay ahead of the curve; registering as an FOP is the first step toward professional growth and financial stability as a blogger.
Which FOP group should a blogger choose?
For new bloggers, the 2nd group of the simplified taxation system is often the most suitable. It’s ideal if you collaborate with Ukrainian brands (also on the simplified system), receive payments in UAH to your FOP account, and don’t work with foreign platforms or agencies.
The tax rate for the 2nd group is fixed (approx. UAH 1,600/month in 2025), reporting is annual, and requirements are straightforward. With this setup, you can legally issue invoices, work with agencies, participate in ad campaigns, and launch your own products.
- Your blog is primarily in Ukrainian
- Your audience is mostly in Ukraine
- You collaborate with local brands or PR agencies
- You do not receive payments in foreign currency
- You start signing contracts with foreign companies
- You monetise via YouTube, Patreon, TikTok, Buy Me a Coffee
- You plan to accept payments in foreign currencies
- You work with legal entities on the general taxation system
The 2nd group is great for a low-risk start. But as your audience and income grow, the 3rd group will give you more flexibility and opportunities.
