Paying taxes

If you are a blogger (streamer), then you need to register as an individual entrepreneur. The obligation to register as an individual entrepreneur arises when you have a systematic income from such activities.

You can register as an individual blogger in the 2nd or 3rd group.

An individual entrepreneur who pays a single tax cannot receive passive income, including monetary gifts, donations, and endowments. An individual entrepreneur of group 3 can accept payments from abroad and on the territory of Ukraine from anyone - from the population, individual entrepreneurs, and companies.

Donations are considered passive income, and such income cannot be included in entrepreneurial activity. Donations can be collected as an individual, but in this case you must pay taxes: 18% income tax and 5% military levy.