How to sell tickets legally

If several FOPs exist only to spread revenue under the limit, the tax authority may treat it as business splitting. There's no direct rule, a business purpose test is applied.

The riskiest sign for events specifically: several sellers for the same events under the same brand, with no activity of their own, one actual manager and shared staff.

When it's fine: the sellers are genuinely different people or businesses (a guest artist sells their own tickets, a partner organization sells its own, a separate line of work is run by a separate entrepreneur). In other words, each one has their own activity rather than acting as an "extra limit".

The receipt is issued by the FOP whose account received the money for that ticket: they are the seller of the service. The platform only withholds its fee and doesn't issue a receipt for the ticket.

Since in AOA the seller is defined by the ticket type, one order with different types can have several sellers, and each is responsible for their part.

• 90.02: concerts, festivals (support activities for theatrical and concert events)
• 85.59: talks, workshops, courses (other education)
• 82.30: conferences, networking (organization of conventions and trade shows)
• 93.29: parties, entertainment events
• 90.01: if you perform yourself as an artist or speaker
• 79.90: ticket sales (other reservation services)

There's no limit on the number of codes, so add a few extra right away.

Don't add 56.30 "just in case": it covers serving drinks and brings an alcohol license and a mandatory cash register with it.

The second group is cheaper, but it doesn't allow providing services to legal entities on the general tax system. For an organizer, that's a trap: one corporate event, sponsorship package or B2B event, and you lose the simplified system.

The third group has no such restriction. The income limit for 2026 is 10,091,049 UAH. The number of employees in the third group is not limited (the 10-person limit applies to the second group).

The threshold for mandatory VAT registration is 1 million UAH, but single tax payers in groups 1-3 are exempt from it.

Organizing touring events is prohibited under the single tax. But the definition is narrower than it seems.

A touring event is a performance outside a permanent venue, and a venue counts as permanent if it belongs to you or has been used regularly for at least a year under a contract.

• Your events in your own or a long-term rented space are not touring
• Renting a hall once for a visiting artist is a risk
• The ban applies to the organizer, not the performer: an artist who is a third-group FOP can perform
• Switching to an LLC doesn't get around the restriction: the rule applies to legal entities too

The tax authority's position: card payments on a website require a fiscal receipt. And an e-ticket isn't a receipt: it only confirms the right to the service, so the receipt has to be issued separately.

Court practice more often sides with businesses: the Supreme Court has ruled that purely cashless payments fall under the exemption.

What to do: connect a free pRRO (from the tax authority, Vchasno.Kasa or Checkbox). Fighting a fine in court is long and expensive, even if you're right.

A non-obvious split: a transfer straight to an IBAN doesn't need a receipt, while the same payment by card through acquiring does.

• Who the organizer is: the name of the FOP or LLC, the EDRPOU code or RNOKPP (tax number)
• What the ticket includes and how much it costs with all taxes
• Refund terms with specific deadlines
• A contact for requests and complaints

Refunds matter. Ukrainian law has no exception for "an event on a specific date" like the one in the EU. Formally, a buyer can rely on the right to withdraw within 14 days of a distance sale.

That's why a blanket no-refunds rule works worse than a transparent policy: for example, a full refund until a certain date and none after it. A strict ban may be found to be an unfair term.