For an entrepreneur on the single tax, changing a code is not one action but two. And the second one costs more if you forget it.
On 1 January 2027 Ukraine moves to a new classification of economic activities — NACE 2.1-UA. It was approved by State Statistics Service Order No. 191 of 28 October 2025 and replaces the current classifier DK 009:2010, which everyone knows as KVED. The classification is aligned with the European NACE Rev. 2.1, and some familiar codes disappear, split, or change meaning.
The first thing to say plainly: there is no reason to rush to a registrar today. There is still no technical mechanism for replacing codes across the state registers, and 2026 is set aside for preparation. But checking your codes is worth doing now — so that January does not reveal that your primary activity has split into three new ones.
Step 1. Check the codes you hold
Take your extract from the state register — or simply the list of codes you gave when you registered and in your application for the simplified tax system. Every code has to be located in the correspondence table.
Step 2. Identify the type of change
Next to every code the table shows a type of change, and that determines whether you have any work at all:
| Type | What it means |
|---|---|
| 1:1 | the old code carries over unchanged — nothing to do |
| 1:n | one old code splits into several new ones — you choose the one that matches what you actually do |
| n:1 | several old codes merge into one — usually a technical change |
| n:m | complex mapping: parts of the activity move to different new codes — this one needs analysis |
Step 3. Changing the state register
For an entrepreneur this part is simpler than for a company: no meetings, no minutes. You file an application on state registration of changes to the information held about an individual entrepreneur — with a state registrar, through an Administrative Service Centre, with a notary, or online through the Diia portal using a qualified electronic signature.
Step 4. The Register of Single Tax Payers
This is the step people skip, and it is the important one. Activity types are held not only in the state register but also in the Register of Single Tax Payers. They do not travel there automatically — a separate application is required.
- The form — application for the simplified tax system (Ministry of Finance Order No. 308 of 16 July 2019), electronic form identifier F0102103
- How to complete it — tick the amendment box in the header, then in clause 5.4 tick the field for types of business activity
- Where — to the tax office at your tax address, including through the Electronic Cabinet
The risk specific to entrepreneurs
A new code may formally land in the list of activities barred from the simplified system (art. 291.5 of the Tax Code of Ukraine) — even though in practice you are doing exactly what you did last year. That is why a code is chosen by the substance of the actual activity, not by the closest number in the table.
What not to do right now
- Changing codes ahead of time: the correspondence tables are still being refined
- Adding every similar code just in case — for a single tax payer each extra code is also a risk
- Confusing a change of code with a change of group or rate: different applications, different deadlines
Will my activity codes update in the Register of Single Tax Payers automatically?+
No. Data from the state register is not fed to the Register of Single Tax Payers automatically. After registering the change in the state register you have to file a separate application (form F0102103) marked as an amendment, or you will end up earning income from an activity that formally is not on your record as a single tax payer.
What is the deadline for filing form F0102103 after a code change?+
For groups 1 and 2 — no later than the 20th day of the month following the month of the change (art. 298.6 of the Tax Code). For group 3 the tax service requires filing no later than the last day of the quarter in which the change occurred.
What happens if I earn income from a code that is not on the single tax register?+
For groups 1 and 2 this is grounds for a mandatory transition to the general tax system from the first day of the next quarter, and that income is taxed at 18% PIT + 1.5% military levy.
How much does a code change cost for a sole proprietor?+
Registering the change in the state register is free of charge. Filing form F0102103 with the tax service is also free (through the Electronic Cabinet with a qualified electronic signature). Notary fees or legal support are the only paid parts.
Which way suits you better?
Do it yourself with a step-by-step guide — or hand it over to us and save the time.
FOP registration
Every step: from choosing the tax group to filing your first report. No lawyer, no queues.
- Step-by-step registration via Diia — 6 stages with screen mock-ups
- A worked example on real numbers
- Comparison table for simplified-tax groups 1 / 2 / 3 with current rates and caps
PDF right after payment. Ukrainian or English.
