The tax service in Transcarpathia has published an explanation for Ukrainians who received payments through OnlyFans. It states that these receipts are treated as foreign income and must be included in the annual declaration. Even if the account is deleted, there are no statements, and the tax authority has not provided official data on the amounts.
The tax service in Transcarpathia has published an explanation for Ukrainians who received payments through OnlyFans. It states that these receipts are treated as foreign income and must be included in the annual declaration. Even if the account is deleted, there are no statements, and the tax authority has not provided official data on the amounts.
According to the State Tax Service in the Zakarpattia region, a resident of Ukraine is a personal income tax payer for both income from Ukrainian sources and foreign sources. Payments from a platform like OnlyFans in this context are classified as «income from sources outside Ukraine,» and therefore they must be included in the total annual taxable income and a declaration of property and income must be filed. Separately, tax officials remind: such income is also the basis for military conscription.
The key emphasis of the clarification is that the responsibility for the figures lies with the payer. Taxpayers refer to the requirement to keep records of income and expenses to the required extent, if the declaration is mandatory. For this purpose, the form and procedure for keeping a book of income and expenses are provided, approved by the order of the Ministry of Finance No. 591 of June 23, 2017. The Tax Code also directly stipulates: indicators for taxation must be confirmed by primary documents, accounting registers, financial statements or other documents and information related to the calculation and payment of taxes.
Another important point: documents and information required for tax purposes should be kept for the period specified by law — this clarification reminds of a minimum of 1095 days for «other documents». Separately, the State Tax Service mentions the Convention on Mutual Administrative Assistance in Tax Matters: information obtained within the framework of such interaction is subject to a confidentiality regime and is disclosed only to bodies involved in tax administration or relevant proceedings.
Previously, dev.ua wrote about how foreign companies providing electronic services in Ukraine reported on the payment of the so-called «Google tax» for the third quarter of 2025.
