KVED codes for FOP 2026: search and single tax group

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Popular KVED codes for FOPs and their single-tax groups

The most common activities of Ukrainian sole proprietors and the single-tax groups that allow them. Click a code for the explanation.

Activity	1	2	3
Computer programming activities	✕	!	✓
Retail sale via mail order houses or via Internet	✕	✓	✓
Advertising agencies	✕	!	✓
Specialised design activities	✕	!	✓
Data processing, hosting and related activities	✕	!	✓
Business and other management consultancy activities	✕	!	✓
Other education n.e.c.	✕	!	✓
Hairdressing and other beauty treatment	✓	!	✓
Restaurants and mobile food service activities	✕	!	!
Other building completion and finishing	✕	!	✓
Freight transport by road	✕	!	✓
Maintenance and repair of motor vehicles	✓	!	✓
Rental and operating of own or leased real estate	✕	!	!
Photographic activities	✓	!	✓
Repair of computers and peripheral equipment	✕	!	✓
General cleaning of buildings	✓	!	✓

✓ Allowed ! With conditions ✕ Not allowed

KVED-2010: the full list

21 sections, 88 divisions, 272 groups and 615 classes. English names follow NACE Rev. 2; the official names are in Ukrainian. Click a class to check the single-tax group.

AAGRICULTURE, FORESTRY AND FISHING39 classes

01 Crop and animal production, hunting and related service activities

02 Forestry and logging

03 Fishing and aquaculture

BMINING AND QUARRYING15 classes

05 Mining of coal and lignite

06 Extraction of crude petroleum and natural gas

07 Mining of metal ores

08 Other mining and quarrying

09 Mining support service activities

CMANUFACTURING230 classes

10 Manufacture of food products

11 Manufacture of beverages

12 Manufacture of tobacco products

13 Manufacture of textiles

14 Manufacture of wearing apparel

15 Manufacture of leather and related products

16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials

17 Manufacture of paper and paper products

18 Printing and reproduction of recorded media

19 Manufacture of coke and refined petroleum products

20 Manufacture of chemicals and chemical products

21 Manufacture of basic pharmaceutical products and pharmaceutical preparations

22 Manufacture of rubber and plastic products

23 Manufacture of other non-metallic mineral products

24 Manufacture of basic metals

25 Manufacture of fabricated metal products, except machinery and equipment

26 Manufacture of computer, electronic and optical products

27 Manufacture of electrical equipment

28 Manufacture of machinery and equipment n.e.c.

29 Manufacture of motor vehicles, trailers and semi-trailers

30 Manufacture of other transport equipment

31 Manufacture of furniture

32 Other manufacturing

33 Repair and installation of machinery and equipment

DELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY8 classes

35 Electricity, gas, steam and air conditioning supply

EWATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES9 classes

36 Water collection, treatment and supply

37 Sewerage

38 Waste collection, treatment and disposal activities; materials recovery

39 Remediation activities and other waste management services

FCONSTRUCTION22 classes

41 Construction of buildings

42 Civil engineering

43 Specialised construction activities

GWHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES91 classes

45 Wholesale and retail trade and repair of motor vehicles and motorcycles

46 Wholesale trade, except of motor vehicles and motorcycles

47 Retail trade, except of motor vehicles and motorcycles

HTRANSPORTATION AND STORAGE23 classes

49 Land transport and transport via pipelines

50 Water transport

51 Air transport

52 Warehousing and support activities for transportation

53 Postal and courier activities

IACCOMMODATION AND FOOD SERVICE ACTIVITIES8 classes

55 Accommodation

56 Food and beverage service activities

JINFORMATION AND COMMUNICATION26 classes

58 Publishing activities

59 Motion picture, video and television programme production, sound recording and music publishing activities

60 Programming and broadcasting activities

61 Telecommunications

62 Computer programming, consultancy and related activities

63 Information service activities

KFINANCIAL AND INSURANCE ACTIVITIES18 classes

64 Financial service activities, except insurance and pension funding

65 Insurance, reinsurance and pension funding, except compulsory social security

66 Activities auxiliary to financial services and insurance activities

LREAL ESTATE ACTIVITIES4 classes

68 Real estate activities

MPROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES19 classes

69 Legal and accounting activities

70 Activities of head offices; management consultancy activities

71 Architectural and engineering activities; technical testing and analysis

72 Scientific research and development

73 Advertising and market research

74 Other professional, scientific and technical activities

75 Veterinary activities

NADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES33 classes

77 Rental and leasing activities

78 Employment activities

79 Travel agency, tour operator and other reservation service and related activities

80 Security and investigation activities

81 Services to buildings and landscape activities

82 Office administrative, office support and other business support activities

OPUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY9 classes

84 Public administration and defence; compulsory social security

PEDUCATION11 classes

85 Education

QHUMAN HEALTH AND SOCIAL WORK ACTIVITIES12 classes

86 Human health activities

87 Residential care activities

88 Social work activities without accommodation

RARTS, ENTERTAINMENT AND RECREATION15 classes

90 Creative, arts and entertainment activities

91 Libraries, archives, museums and other cultural activities

92 Gambling and betting activities

93 Sports activities and amusement and recreation activities

SOTHER SERVICE ACTIVITIES19 classes

94 Activities of membership organisations

95 Repair of computers and personal and household goods

96 Other personal service activities

TACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE3 classes

97 Activities of households as employers of domestic personnel

98 Undifferentiated goods- and services-producing activities of private households for own use

UACTIVITIES OF EXTRATERRITORIAL ORGANISATIONS AND BODIES1 classes

99 Activities of extraterritorial organisations and bodies

How to choose a KVED for a FOP

KVED is Ukraine’s classification of economic activities (DK 009:2010), harmonised with NACE Rev. 2. When you register as a FOP (Ukrainian sole proprietor), you choose class codes: four digits with a dot, such as 62.01 “Computer programming activities”. English class names follow NACE Rev. 2; the official names are in Ukrainian. One code becomes your main one, and you can add others at any time by updating your details in the register.

There is no limit on the number of KVED codes, but they determine your group of the single tax, Ukraine’s simplified tax system. Choose the codes you will actually work under, not extra ones “just in case”: one unneeded banned KVED can stop you from switching to the simplified system.

What each group allows

Group 1: only retail sales at markets and household services to individuals from the list in clause 291.7 of the Tax Code of Ukraine, such as shoe and clothing repair, hairdressing, tailoring to order, cleaning and so on. No employees, income up to UAH 1,444,049 a year.
Group 2: producing and selling goods to anyone, restaurant services, services to individuals and to single tax payers. Up to 10 employees, income up to UAH 7,211,598.
Group 3: any permitted activity and any clients, including companies and foreigners. Income up to UAH 10,091,049.

Real estate brokerage (68.31), internet access services and the sale of jewellery made of precious metals are allowed only in group 3.

Which activities are banned under the single tax

Under clause 291.5 of the Tax Code of Ukraine, the simplified system is closed to running gambling and lotteries (distributing lottery tickets is allowed), currency exchange, financial intermediation, excise goods (alcohol, tobacco, fuel, electricity, motor vehicles), extraction of minerals, mining and selling precious metals and stones, company management, postal services (except courier services), selling art and antiques, organising performers’ tours, technical testing and audit. Since 1 January 2026, the list also includes security services.

Some classes are only partly banned. For example, in retail sale of beverages you may sell beer and table wine, but not spirits. The tool marks such classes “With conditions” and explains what exactly is allowed.

Popular KVED codes for FOPs

IT specialists most often register 62.01 “Computer programming activities” and 62.02 “Computer consultancy activities”, in group 3, because their clients are mostly companies. Online shops choose 47.91, marketers 73.11 “Advertising agencies”, designers 74.10. The table below shows which groups allow the most common activities, and the full KVED-2010 list follows it.

Chosen your KVED? Work out your taxes in the FOP calculator and add the payment deadlines to the tax calendar.

Useful alongside this tool

FOP tax calculator What you owe: single tax, military levy and ESV FOP tax calendar Every payment and filing deadline for your group Ukrainian Tax ID and EDRPOU Validator Tax ID and EDRPOU: checksum and date of birth.

FAQ

How many KVED codes can a FOP have?

As many as you like. One is the main code, the rest are additional. You can add or remove a KVED at any time through Diia (the government services portal), an administrative services centre (TsNAP) or a notary.

Can I work under a KVED that is not in my registered details?

Better not: add the KVED you need to your record in the Unified State Register (EDR) before you start. For a single tax payer, the activity matters, because it decides whether your group fits. Changing KVED codes in Diia takes a few minutes.

Can a group 2 FOP work with an LLC?

Selling goods: yes, to any buyer. Providing services: only to individuals and single tax payers. If the client is a company or a FOP on the general tax system, you need group 3 for services (companies on the single tax can be served on group 2).

Which KVED should I choose for an online shop?

The main one is 47.91 “Retail sale via mail order houses or via Internet”. It is allowed in groups 2 and 3. If you also sell in a physical shop, add the matching class from groups 47.1–47.7.

What if my KVED is not allowed in group 1?

Choose group 2 or 3. Group 1 is very narrow: only markets and household services from the list in clause 291.7 of the Tax Code of Ukraine. For services to companies and online business, group 3 is the usual choice: 5% of income and any clients.

Where does the data come from, and how accurate is the check?

Class names come from the official DK 009:2010 classifier of the State Statistics Service, and the rules from Article 291 of the Tax Code of Ukraine. English names follow NACE Rev. 2; the official names are Ukrainian. The result is a guide: in the end, your group depends on your actual activity, clients, employees and income. In complex cases, check with the State Tax Service information centre on 0 800 501 007.

How does a KVED class differ from a group and a division?

KVED has four levels: section (a letter), division (two digits), group (three digits) and class (four digits). A FOP chooses classes, that is, codes like 62.01.

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KVED for FOP: code search and single tax group