Sole proprietor (FOP) for an online store in 2026: tax group, KVED codes, cash registers
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Sole proprietor (FOP) for an online store in 2026: tax group, KVED codes, cash registers – what you need to know
Selling without registration means a risk of fines and account blocks, and "payment to a personal card" scares buyers away. We break down the legal basics for launching a store legally – in plain words, without accounting jargon.
1 day
FOP registration via Diia
47.91
main KVED code for e-commerce
PRRO
instead of a cash register
Basic decisions
Three questions to settle at the start
01
FOP registration
It is done online via Diia in one day, free of charge. The main KVED (activity classification) code for online trade is 47.91 (retail sale via the internet). Add related codes right away – it costs nothing, and expanding the list later takes longer.
02
Tax group
Most online stores work under the 2nd or 3rd group of the simplified tax system. The choice depends on turnover, work with legal entities and hired employees – check the current limits and rates with an accountant or on the State Tax Service website, as they change from time to time.
03
Business account
A separate FOP account is mandatory for accepting payments. Receiving revenue on a personal card is prohibited: it brings tax risks, costs you buyer trust and makes it impossible to connect proper card acquiring.
Fiscalization
RRO/PRRO: who needs it and how it works online
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What it is
A fiscal receipt for every payment. For an online store, a software cash register (PRRO) replaces the "hardware" cash register – it runs on a smartphone or is integrated right into the website.
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When it is required
For card and cash payments, fiscalization is mandatory for most sellers. The details depend on your tax group and payment methods – go through this question with an accountant once and settle it.
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How it is automated
Services like Checkbox integrate with the store platform: the receipt is generated and sent to the buyer automatically upon payment. You never even see it – everything works on its own.
Buyer trust
Legality also means conversion
Business details on the website. The FOP's full name, tax code and address are required by the e-commerce law and at the same time signal "you can trust us".
Online payment through a bank. A payment page from a well-known acquirer converts better than "send it to card 4149...".
A fiscal receipt for the buyer. An automatic receipt by e-mail is a small detail that sets a store apart from "a seller on OLX".
Public offer agreement and return policy. They are required by law and for Google Merchant Center moderation – without them you cannot launch Shopping ads.
This article is an overview for general information and does not constitute legal or tax advice. Check the specific limits, rates and requirements for your situation with an accountant – they change, and the business owner bears the responsibility.
We take care of the technical side of a legal store
We will connect online payment to your FOP account, integrate a PRRO for automatic receipts and set up the offer and returns pages to meet the requirements of the law and Google. All that is left for you is registration and an accountant.
📝 Launch a legal store
Free consultation. We will recommend proven banks and fiscalization services