You can engage in any type of activities permitted by law for Ukrainian individual entrepreneurs under the 3rd group of the unified tax (excluding those requiring licensing and additional permits).
Which activities are prohibited by the current legislation for taxpayers of group 3?
- Activities related to the organization, conduct of gambling games, lotteries, bets, etc. (bookmaker bets, totalizer bets)
- Foreign currency exchange
- Activities related to the production and sale of excise goods
- Activities related to the extraction, production and sale of precious metals and stones, as well as minerals
- Activities in the field of financial intermediation and management of enterprises
- Activities in the provision of mail services and services in the field of telephony
- Activities related to the sale of works of art and antiques, activities related to the organization of trades (auctions) of works of art, collectibles, or antiques
- Activities related to the organization and holding of touring events
If you have doubts about the possibility of carrying out certain types of activities, we advise you to read subsection 291.5.1 of paragraph 291.5 of article 291 of the Tax Code of Ukraine or to contact our support service for clarification.