I want to open a FOP now in a simplified form, retail employment through ...?

The amounts of the single social contribution and the rates of the single tax, which will be paid by FOP from January 1, 2023, will be:

1. FOP of the 1st group - ESSV will be 1474.0 hryvnias. per month (22% of the minimum wage), the single tax is UAH 268.40. per month (no more than 10% of the subsistence minimum for able-bodied persons as of January 1, 2023);

2. FOP of the II group - EUV will be UAH 1,474.0. per month (22% of the minimum wage), the single tax is UAH 1,340.0. per month (20% of the minimum wage as of January 1, 2023);

3. FOP of III group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), the only tax is an interest rate of 5% of income, or 3% of income in the case of paying VAT.

During the period of martial law, a preferential rate of 2% is valid for payers of the III group EP (VAT non-payers).

In 2023, the minimum monthly amount of the EUV is UAH 1,474, the maximum monthly amount of the EUV is UAH 22,110.