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FOP for photographers: official registration, KVEDs, taxes

author
Finevolution
09.07.2025

Photography is not only an art form but also a profitable industry that is rapidly growing in Ukraine. From weddings and children’s photoshoots to product photography for marketplaces and working with stock photo platforms – the market is becoming broader. Along with increasing competition comes the growing need to work officially.

With the market expanding, it’s important to structure your business and operate officially. According to OLX Jobs research for 2024, the demand for photographers in Ukraine increased by 15% compared to 2023. The highest number of orders is in the categories of wedding, product, and family photography.

Moreover, Shutterstock analytics show that the number of authors from Ukraine earning on stock platforms grew by 12%. This indicates the entry of Ukrainian photographers into the international market, where having a legal status is essential.

A sole proprietorship allows you to:
  • work directly with clients without intermediaries
  • receive payments officially, including international ones
  • legalize your income for banks, visas, real estate purchases, and more.
  • cooperate with platforms and stock photo websites
A sole proprietorship also always adds “weight” to your career and portfolio:
  • easily sign a contract with an event agency
  • obtain official accreditation for shooting (for example, in a school or public place)
  • apply for an international grant or photo competition (where a legal entity is often required)

ФОП для фотографа

Which tax group should a photographer choose?

For most photographers, the third group of the simplified tax system is the most convenient option. It allows cooperation with both individuals and legal entities, including foreign clients or stock photo platforms.

Photographers most often choose:

  • Third group (5% without VAT or 3% with VAT)
    Suitable for those who plan to work with foreign clients or legal entities, sell photos through international platforms, or sign contracts.
  • Second group (single tax 20% of the minimum wage)
    May be a convenient option for beginners or those who work exclusively with individuals within Ukraine, for example, doing portrait, family, or wedding photography. But there are restrictions: you can work only with individuals or other sole proprietors on the simplified system, income – no more than UAH 6,672,000 per year (data for 2025).

Tip: if you plan to grow, work with foreign clients, or sell photos on stock platforms, the third group will be a safer choice in terms of development.

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Which KVED are suitable for photographers

Correctly chosen KVED codes (types of economic activity) are the foundation of a photographer’s legal work. They are needed for tax reporting, cooperation with clients, participation in grants or tenders, and for substantiating the sources of income.

Here are the main KVED codes most commonly used by sole proprietor photographers:

74.20 — Photographic activities
This is the primary profile code. It covers portrait, commercial, product, wedding, family, and reportage photography, as well as photo studio services. This NACE code should be selected as the main one during the registration of a sole proprietorship.

59.11 — Motion picture, video and television programme production activities
An additional code for those who shoot videos, create short clips, music videos, or work with YouTube channels.

74.10 — Specialized design activities
Sometimes relevant if you create advertising photo materials for brands that include graphic design.

90.03 — Artistic creation activities
For cases where your work has a creative or artistic nature, such as author projects, art exhibitions, or shooting for art platforms.

74.30 — Translation and interpretation activities
Only needed if you combine photo or video shooting with writing texts, for example, creating complete media products for foreign clients or working as a one-man production studio.

18.12 — Other printing activities
Relevant for photographers who have photo labs, print photo books, postcards, or other products.

Note: You don’t need to engage in all these activities right away. Adding multiple NACE code during registration is safe and free of charge.

Legal payments, contracts, and client trust

Even if you currently work “manually” through Instagram, Telegram, or via word-of-mouth recommendations, as your client base grows, legalizing your business becomes essential. A sole proprietorship allows you not only to accept payments securely but also to grow as an entrepreneur.

How the system works:
  • Payment to the sole proprietorship account — you can open an account at any bank or via online services such as monobank or Privat24 for business. Clients pay officially, and you easily track incoming funds.
  • Issuing invoices and acts of completed work — necessary if you work with companies, event organizers, publishers, or platforms. These documents serve as official proof of your services.
  • Contracts — usually, a standard service agreement is sufficient, which can be adapted for specific orders. Our Finevolution team helps with templates and explains how to properly maintain records.
Why is it important to work officially?
  • Client trust. Companies, event organizers, or foreign partners often choose only those contractors who have a registered sole proprietorship. This is not only a tax matter but also a reputation issue: the client must be confident they will receive the service and can account for the expense officially.
  • Banks and payment systems. Without a sole proprietorship, it becomes difficult to receive payments from abroad officially. Having an account registered to a sole proprietorship provides access to transfers from marketplaces, agencies, grant providers, etc.
  • Income confirmation. If you are planning to apply for a visa, loan, leasing, or participate in international programs, you will need a history of official income. Without a sole proprietorship, there will be no supporting documents.
  • Safe cooperation through contracts. You can sign service agreements, provide for prepayment, penalties, and clear deadlines — this is important for both parties.

In the end, conducting business as a sole proprietor is not a complication but confidence. You do not fear inspections, manage your finances with ease, plan your growth, and look professional in the eyes of any client.

International platforms for photographers and how to work legally

A modern photographer is not limited to a studio and offline photoshoots. Many specialists actively work on international platforms: selling images on stock sites (Shutterstock, Adobe Stock), taking orders through Upwork, Fiverr, or collaborating directly with foreign clients via social networks.

To receive payments from such platforms officially, a sole proprietorship is required. This allows you to:

  • Receive payments to a foreign currency account opened for your sole proprietorship in a bank or through payment systems.
  • Avoid issues with tax authorities — you report, pay taxes, and there are no claims against you.
  • Work with foreign companies officially — many platforms and clients do not work with individuals but are happy to sign agreements with a registered sole proprietor.

How Finevolution helps photographers

Working officially is not only about tax security. It is about peace of mind, convenience, and the ability to grow without fear. The Finevolution team knows how to work with photographers, studios, and visual content specialists, both in Ukraine and abroad.

Here is how we can be useful to you:

  • We will help you open a sole proprietorship — turnkey, without queues or unnecessary stress.
  • We will advise you on which KVED codes to choose depending on your services: studio shoots, wedding photography, business photos, or working with international platforms.
  • We will set up financial accounting and tax reporting so you can focus on your creativity.
  • We will consult on international cooperation; payments, contracts, income confirmation, and currency control.

Have many questions? We will help you put everything in order and will support you not only at the start but also in the process. Because we don’t just open sole proprietorships, we provide full support for your legal business.


We work Monday to Friday from 9:00 to 19:00. To receive a consultation, send a request using the form below or write to us on Telegram, Viber, or WhatsApp.