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Automatically translated version. May contain inaccuracies compared to the original.
A self-employed person (FOP) in the second group may operate in trade, manufacturing, the restaurant business, and many service sectors. However, having the KVED code alone is not enough — the entrepreneur must comply with the rules of the simplified tax system, particularly regarding types of activities and the scope of clients.
Which KVEDs are suitable for the second group
The Tax Code does not establish a separate short list of KVEDs automatically permitted for the second group. The right to be in this group is determined by the nature of activity and the restrictions set by the Tax Code, inform monobank.
Specifically, a self-employed person in the second group may:
provide services to residents and to single tax taxpayers;
produce and sell goods;
work in the restaurant industry.
Therefore, among possible directions are retail trade, manufacturing, cafes and restaurants, hairdressing and beauty services, design, certain types of consulting and IT services, repair work, educational services, and other types of activity, provided they are not prohibited.
A second-group FOP cannot provide these services to a legal entity that is on the general tax system. The State Tax Service (DPS) emphasizes this rule separately, including for transport services.
However, when selling goods, there is no restriction on the status of the buyer.
Types of activity that cannot be chosen
Even if a certain KVED can technically be entered into the register, it does not mean it is allowed to operate under the second group for FOP.
The Tax Code contains a list of activities for which FOPs cannot be taxpayers of the single tax I–III groups. Among them, in particular, currency exchange, gambling and lotteries, and a number of other activities.
Some restrictions directly relate to the second group. For example, it cannot include FOPs who provide intermediary services in real estate transactions, engage in providing access to the Internet, or are engaged in the production or sale of jewelry made from precious metals and stones. For such entrepreneurs, there is the possibility to operate in the third group provided their activities meet its requirements.
What happens if you work under an unregistered KVED
An FOP on the simplified system is not allowed to carry out activities that are not in their accounting data and the register of single tax payers. The DPS explicitly states that such activity may be grounds for losing the right to the simplified system and moving to the general system.
At the same time, the law does not set a limit on the number of additional KVEDs. An entrepreneur may register several directions if they correspond to their actual activity and the requirements of the chosen group.
In 2026 year, for the second-group FOP there is also an annual income limit — 7 211 598 hryvnias.
The number of employees cannot exceed 10 people at the same time.
As a reminder, in October 2026, second-group entrepreneurs must pay taxes. They should be paid by 20. Mandatory payments include the single tax, USD, and military tax.
Document: PDF proof of the original version of the news item "Які КВЕДи може мати ФОП на ІІ групі: що дозволено, а що заборонено". It records the publication content at the moment of the first scan, the preservation date and the source: Channel 24.
