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⚖️ The court canceled multimillion reassessments of “OnlyFans taxes”: the State Tax Service failed to prove income receipt by Diana Korostashova
📅 05 October 2026 the Kyiv District Administrative Court issued a decision in case No. 320/35486/25, partially granting the claim of Diana Dmytrivna Korostashova against the Main Department of the State Tax Service in the city of Kyiv. This was reported by the Telegram channel “Sudom po skhemakh” with reference to case No. 320/35486/25.
📌 Essence of the dispute
D. D. Korostashova appealed five tax notices-decisions dated 11.04.2025, issued following a documentary unscheduled desk audit. The tax authority claimed that the woman received over 41 thousand US dollars from the British company Fenix International Ltd for creating content on the OnlyFans platform in 2021–2022.
💰 Amounts assessed
Based on the audit report dated 03.03.2025 the tax authority assessed:
· 213 465,38 UAH — personal income tax (including 165 960,57 UAH for 2021 year and 47 504,81 UAH for 2022 year);
· 17 788,78 UAH — military levy (13 830,05 UAH for 2021 year and 3 958,73 UAH for 2022 year);
· 11 876,20 UAH — penalty for underassessment of personal income tax;
· 989,68 UAH — penalty for underassessment of the military levy;
· 680,00 UAH — fine for failure to file tax returns;
· 1 020,00 UAH — fine for failure to provide documents for the audit;
· 8 000,00 UAH — fine for failure to respond to a written request.
🔍 Court’s position: income not proven
The court partially sided with the plaintiff, canceling three key decisions — reassessment of personal income tax in the amount of 213 465,38 UAH, military levy in the amount of 17 788,78 UAH, and the fine for failure to file returns in the amount of 680,00 UAH.
Key arguments of the court:
1. Identification issues. The information from the competent UK authority listed one recipient address, whereas in fact D. D. Korostashova lives and is registered at a different address. The State Tax Service did not investigate or explain this discrepancy during the audit.
2. Lack of primary documents. The foreign information provided contained only aggregate annual amounts without dates, transaction details, or bank statements. The court emphasized that the letter itself is not sufficient proof of actual income receipt.
3. Incorrect exchange rate. The State Tax Service converted the entire annual income using the NBU rate as of 31 December, whereas the law requires applying the rate on the date each payment was actually received.
4. Timely objections. D. D. Korostashova, prior to the issuance of the contested decisions, filed objections to the audit report, denying activity on the platform and receipt of funds.
⚠️ What the court left unchanged
The court denied cancellation of two fines:
· 1 020,00 UAH — for failure to provide documents for the audit;
· 8 000,00 UAH — for failure to respond to a written request.
The court found that the request and the order to conduct the audit were considered properly delivered because the postal items were returned marked “expired storage period.”
💸 Court costs
Since the claim was partially granted, the court ordered the State Tax Service to pay Diana D. Korostashova 2 839,30 UAH in court fees (half of the paid amount).
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