What are the restrictions on FLP in Ukraine?

Good day.

As far as I understand, you are interested in the income limits of the FOP on the simplified taxation system.

In 2023, the limits are as follows:

• for 1 group – UAH 1,118,900 (167 levels of the minimum salary);

• for the 2nd group – UAH 5,587,800 (834 amounts of the minimum salary);

• for group 3 – UAH 7,818,900 (1,167 minimum salary amounts).

If these limits are exceeded, the FOP will be transferred to the general taxation system.