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The relevant sections provide detailed information on prices, current Ukrainian legislation and aspects of state regulation in 2026.
KVED codes are selected when registering a company or an individual entrepreneur (FOP) and can be changed whenever a new business line is launched. You need one primary code and as many additional codes as are actually required for the planned sales, work and services.
Use as the primary code the activity expected to generate the largest share of revenue or form the principal result of the business. If you develop software and also advise clients, the development code will normally be primary where software development generates the main revenue.
If you buy finished goods and sell them online, you need the relevant trade code rather than the manufacturing code for those goods.
The official DK 009:2010 classification explains that an activity code is a statistical classification tool: by itself it does not create rights or obligations and may not be sufficient for applying requirements. The simplified-tax markers in this service therefore work as an initial filter, while the final conclusion depends on the actual activity.
It is to add KVED codes for the next planned expansion of the business, while treating licences, permits and tax conditions separately. On this page you can search by KVED number or by English words, collect classes in one list, select one primary KVED and run an initial compatibility check for simplified-tax Groups 1, 2 or 3.
Ukraine’s DK 009:2010 KVED is structurally harmonised with NACE Rev. 2 and forms part of the wider international system used to classify economic activities. The same task is handled by comparable national classifications in other jurisdictions.
In the United Kingdom, businesses select UK SIC codes for this purpose. Across Europe, NACE and national NACE-based classifications are used in a similar way. The systems are close in purpose and structure, but national code numbers should not be treated as automatically interchangeable.
The Ukrainian version of DK 009:2010 is the primary version for official use in Ukraine. English names on this page are a supplementary working translation for search, communication and comparison with NACE terminology. For registration, taxation, licensing or another official procedure in Ukraine, use the Ukrainian KVED code and official Ukrainian wording.
The preliminary check is built around Article 291 of the Tax Code of Ukraine in the version current on the page update date.
For FOPs only, without hired employees. Activities are limited to retail sales from trading places at markets and/or household services to individuals from the list in para. 291.7 of the Tax Code. The KVED title alone does not make a code automatically eligible: the place of sale and the actual household service matter.
For FOPs only, with up to 10 hired employees at the same time. Services may be supplied to individuals and/or simplified-tax payers; goods may be manufactured and sold, and restaurant activities are permitted. For certain activities, the Tax Code requires Group 3.
Available to FOPs and legal entities subject to the income limit and other criteria. Group 3 is broader by activity, but the general prohibitions in para. 291.5 of the Tax Code continue to apply.
Examples include gambling and lotteries, foreign-currency exchange, many transactions in excise goods, mineral extraction, financial intermediation outside statutory exceptions, management of enterprises, specified postal and telecommunications services, sales of art/antiques and related auctions, and touring entertainment events. From 1 January 2026 the list expressly also includes security activities. Separate restrictions for FOPs also apply to technical testing/analysis, auditing and the area of real estate rented out.
Each class in the widget is marked for Groups 1 / 2 / 3. Green means basic compatibility, orange means the actual activity needs review, blue shows a “Group 3 only” scenario, and red means clear incompatibility.
Where one KVED class covers different types of work, the marker deliberately avoids an absolute answer. For example, 69.20 covers accounting, bookkeeping, auditing and tax consultancy, while the FOP restriction concerns auditing specifically.
According to Diia, an online FOP change limited to KVED codes or contact details is free of charge. If the automatic tax notification is not processed, Diia provides a backup procedure: Groups 1–2 notify by the 20th day of the following month; Group 3 reports with the declaration for the quarter in which income from the new KVED was received, or submits form F/J 0102003 through the Electronic Cabinet / taxpayer service centre.
A change of activities is registered as an amendment to information in the Unified State Register. Determine whether changing registry information is sufficient or whether the charter/model charter or a corporate resolution must also be amended.
Documents are filed by the director or an authorised representative with a state registrar, through a CNAP centre or a notary within the scope of their authority.
Send UBC information about planned sales, services, goods, customer types and the preferred tax system.
We will select the primary and additional KVED codes, review them for simplified-tax Group 1, 2 or 3 or the general tax system, and prepare the required amendments to the Unified State Register.
The relevant sections provide detailed information on prices, current Ukrainian legislation and aspects of state regulation in 2026.
Overviews to registration, taxation, accounting, electronic services, import, export, employment, finance and business security.
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