By 2025, coaching and online mentoring have evolved from a modern trend into a rapidly growing service industry. According to the International Coaching Federation (ICF), the number of certified coaches globally has surpassed 60,000, reflecting a strong global demand.
More and more Ukrainians now opt for targeted learning — personalised sessions, intensives, mentorship programmes, and expert consultations — instead of traditional university degrees.
Popular service areas include:
- Career counselling and adult professional orientation
- Leadership, strategic planning, and sales coaching
- Mentorship for experienced professionals seeking career growth
- Niche business consulting (e.g. launching a digital product or scaling an expert blog)
These paid, structured services qualify as entrepreneurial activity. That’s why registering as an FOP is a fundamental step for any coach or mentor who wants to work legally and grow confidently.
If you work with children, manage a studio, or run a course — we’ve created a dedicated guide for you: How to Legalise Schools, Courses, and Children’s Clubs in Ukraine
Why is FOP the right choice for coaches and mentors?
If you lead sessions, mentorships, consultations, or training webinars, this is not just an “exchange of ideas”, but a paid intellectual service. And such activity must be formalised.
An FOP is the optimal setup for self-employed education and personal development professionals. Unlike a legal entity, being a sole proprietor in Ukraine – requires no complex bookkeeping, allows you to work independently, lets you issue invoices, sign contracts and delivery certificates.
As a coach or mentor, FOP status allows you to:
- legally accept payments from individuals and companies
- connect payment systems (e.g. Fondy or LiqPay) for automated online payments
- collaborate with Ukrainian and international platforms
- participate in public and corporate tenders for trainings or educational services
And most importantly — it lets you build a transparent and stable financial model, where you control your income, scale with ease, and avoid issues with banks or tax authorities.
Which FOP tax group should a coach or consultant choose?
Once you’ve decided to formalise your business, the next step is choosing the right tax group under the simplified taxation system. Most coaches, mentors, and consultants in Ukraine register under Group 2 or Group 3, depending on their work format and future plans.
When is Group 2 a good fit?
The 2nd group is a solid option if you:
- work exclusively with individuals or FOPs on the simplified tax system
- hold one-on-one sessions or small group workshops
- operate within Ukraine and don’t receive foreign payments
Limitations of Group 2: cannot work with legal entities on the general tax system, cannot accept foreign currency payments, income capped at UAH 6,672,000 per year (2025).
When is Group 3 the better choice?
The 3rd group is more flexible and universal.
Choose it if you:
- provide training or coaching services to companies
- work with international clients
- offer services through platforms or your own website, using payment systems
- plan to scale or build a team
You can legally receive payments in foreign currency, work with any type of client, including legal entities and non-residents, have higher income limit – UAH 9,336,000 per year.
Comparison Table
|
Parameter |
2nd Group |
3rd Group |
|
Tax rate |
Fixed (~UAH 1,600/month) |
5% (no VAT) or 3% (with VAT) |
|
Foreign payments |
❌ Not allowed |
✅ Allowed |
|
Clients |
Individuals, FOPs (simplified system) |
Anyone — incl. legal entities and non-residents |
|
Reporting |
Annual |
Quarterly |
|
Income limit (2025) |
UAH 6,672,000/year |
UAH 9,336,000/year |
If you plan to enter the online education market, launch coaching programmes via digital platforms, or simply want the flexibility to grow — Group 3 is the right choice. It removes limitations and allows you to build a stable, scalable business on your own terms.
