FOP VAT calculator 2028: €85,000 threshold (Ukraine)

For FOPs: taxes and bank details

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Find out whether you will have to register for VAT from 2028 and how much you would pay: the €85,000 threshold, groups 2 and 3, input VAT. Plus a regular calculator to add or extract 20% VAT.

Single tax group

Annual turnover, UAH All receipts over 12 months. If you know the monthly figure, multiply it by 12. Share of sales to VAT-registered businesses, % A VAT-registered client can pay 20% more: it reclaims the VAT as input tax. Private customers cannot. Annual purchases from VAT payers, incl. VAT, UAH Goods, rent and services invoiced with VAT. One sixth of this amount becomes input VAT you can deduct. EUR rate for the threshold Approximate rate. You can change it.

Threshold: €85,000 ≈ UAH 4,366,450115%

You would have to register for VAT Turnover of UAH 5,000,000 exceeds the UAH 4,366,450 threshold by UAH 633,550. Under the government plan — from 1 January 2028.

Now, no VATbetter

UAH 300,000 taxes a year

UAH 25,000 a month

Single tax 5%	UAH 250,000
Military levy 1%	UAH 50,000

With VAT

UAH 623,333 taxes a year

UAH 51,944 a month

Single tax 3%	UAH 130,000
Military levy 1%	UAH 43,333
VAT payable	UAH 450,000

With VAT you would keep UAH 123,333 less a year That is UAH 10,278 a month. To earn the same, prices for customers who are not VAT-registered would have to rise by about 3.9%.

Output VAT on sales	UAH 866,667
Input VAT on purchases	− UAH 416,667
VAT payable	UAH 450,000
Income for the single tax, excl. VAT	UAH 4,333,333

There is no law yet: this estimate uses current rates and the government plan (a €85,000 threshold, starting in 2028). Group 3 with VAT pays a 3% single tax and a 1% military levy on income excl. VAT; without VAT, 5% and 1%. Group 2 uses the fixed amounts of 2026. VAT-registered clients pay +20%, everyone else pays the same price. The single social contribution (ESV) is the same in both cases and is left out.

Amount, UAH

VAT rate

20% is the standard rate, 14% applies to some agricultural goods, 7% to medicines and medical devices.

Incl. VATUAH 12,000.00VAT = amount × 20%

Excl. VAT	UAH 10,000.00
VAT 20%	UAH 2,000.00

Amount in words →

By a group 3 FOP, for FOPs · BB Studio Data checked: 19 October 2026 · What is known about VAT for FOPs — read the article

For FOPs

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How the FOP VAT calculator works

The calculator compares two scenarios for your turnover: how much tax you pay now and how much you would pay as a VAT payer. The threshold is €85,000 a year at the NBU rate: it was preliminarily agreed with donors in September 2026, and the start is planned for 1 January 2028.

Group and annual turnover. Turnover means all receipts from sales over 12 months, not profit. This is what the calculator compares with the threshold.
Share of sales to VAT payers. Such clients can pay a 20% higher price: they reclaim the VAT as a tax credit. For private customers and non-payers the price stays the same, so the VAT is 1/6 of every receipt.
Purchases with VAT. Goods, rent, advertising and services invoiced with VAT. One sixth of this amount is your tax credit (input VAT).

Calculation formulas

Output VAT = sales to VAT payers × 20% + sales to private customers ÷ 6.
Input VAT = purchases with VAT ÷ 6.
VAT payable = output VAT − input VAT. If input VAT is larger, the difference carries forward, and the estimate uses 0.
Group 3 with VAT: a 3% single tax and a 1% military levy on income excluding VAT. Without VAT: 5% and 1% of the whole turnover.
Group 2: the fixed single tax and military levy do not change, so the difference comes from VAT alone. Group 2 cannot be VAT-registered today, so this assumes the law lets you stay in the group.

The result shows how much money you keep per year after taxes and how much you would need to raise prices for private customers to earn the same. The single social contribution (ESV) is the same in both scenarios, so it is left out.

How to add or extract 20% VAT

The second tab is a regular VAT calculator. To add VAT: amount excluding VAT × 20%, total = amount × 1.2. To extract VAT from an amount that includes it: amount × 20 / 120, i.e. amount ÷ 6. For example, ₴12,000 including VAT contains ₴2,000 of VAT and ₴10,000 excluding VAT. For the 7% rate use amount × 7 / 107, for 14% use amount × 14 / 114.

What to know before you decide

There is no law yet, so the estimate uses the current Tax Code rates and the government plan. The threshold, the way turnover is counted and the rates for groups 2 and 3 may still change. The calculator also does not account for customers you might lose after a price increase. Before registering for VAT or changing your group, talk to an accountant.

What has been decided, the timeline and examples for a store and for services are in our article “VAT for FOPs in Ukraine from 2028”. Taxes under the current rules are in the FOP tax calculator, and an invoice with VAT can be made in the invoice and acceptance act generator.

Useful alongside this tool

FOP tax calculator What you owe: single tax, military levy and ESV Invoice, act and delivery note for FOP Invoice, act and delivery note in 2 minutes, no sign-up Amount in words UAH, USD and EUR in words — with VAT, for invoices and contracts

FAQ

Will FOPs have to pay VAT from 2028?

If you are in group 2 or 3 and your turnover over 12 months exceeds €85,000 (about ₴4.37 million at the NBU rate in September 2026), then yes: under the government and IMF plan, from 1 January 2028. Group 1 is not affected because its limit is below the threshold. The law has to be passed by the end of April 2027.

How does the calculator work out VAT payable?

Output VAT is 20% on top for clients who pay VAT and 1/6 of the receipt for private customers, because their price does not change. The tax credit (input VAT), which is 1/6 of your purchases with VAT, is deducted from it. The difference is the VAT payable.

Why is the single tax 3% with VAT and not 5%?

That is how group 3 works today: a VAT payer pays a 3% single tax, a non-payer pays 5%. The military levy is 1% of income in both cases. With VAT, these percentages are calculated on income excluding VAT.

What should I enter as the share of sales to VAT payers?

The share of revenue from companies and FOPs that are VAT payers themselves. You can charge them 20% more because they reclaim the VAT as a tax credit. If you sell only to private customers, enter 0%.

How do I extract VAT from an amount?

Divide the amount including VAT by 6: that is the VAT at 20% (amount × 20 / 120). For example, ₴12,000 including VAT contains ₴2,000 of VAT and ₴10,000 excluding VAT. For 7% use amount × 7 / 107, for 14% use amount × 14 / 114. The second tab of the calculator does this.

How accurate is this estimate?

It is an estimate based on the current rates and the €85,000 threshold, because there is no law yet. The law may change the threshold, the way turnover is counted and the rates. The calculator does not include ESV or changes in demand. We will update it as soon as the law is passed.

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Ukraine FOP VAT calculator from 2028