Opening a Sole Proprietorship (FOP) for a Foreigner in Lviv: Step-by-Step Guide and Key Considerations

Foreigners who live in Lviv or plan to do business here often consider registering as a sole proprietor (FOP) as a convenient way to legalize their activities. This allows them to work officially, pay taxes, sign contracts, and open bank accounts in Ukraine. In this article, we explain how a foreigner can open an FOP in Lviv, what documents are needed, what challenges may arise, and why it's worth seeking legal assistance from the migration agency Expat Lviv.

Who can open an FOP in Ukraine?

Foreigners who have a tax identification number (TIN) in Ukraine can register as sole proprietors. However, in order to choose the simplified taxation system, they must first obtain a temporary or permanent residence permit and register their place of residence in Ukraine.

What documents are needed to open an FOP?

To register an FOP in Lviv, a foreigner needs to prepare the following:

Passport (with a notarized translation into Ukrainian)
TIN (tax identification number) – usually obtained separately from the tax office
Temporary or permanent residence permit
Application for state registration
Power of attorney (if the registration is performed by a representative)

Documents can also be submitted through the online platform “Diia,” provided the applicant has an electronic digital signature (EDS).

Taxation options for foreign FOPs

Foreign FOPs have the same tax rights and obligations as Ukrainian citizens. They can choose between:

The general taxation system (personal income tax + unified social contribution)
The simplified taxation system (single tax) — 1st to 3rd group, depending on the type of activity, turnover, and number of employees

⚠️ In some cases, the tax office may thoroughly review the sources of income, so it is important to choose the appropriate tax regime based on your business model.

Steps to open an FOP as a foreigner in Lviv

Obtain a TIN from the tax office
Notarize and translate your passport
Gather the required documents, select your business activity codes (KVEDs), and choose a tax system
Submit the application to the Administrative Services Center (CNAP) or through online platforms
After registration — open a bank account

How long does registration take?

In most cases, the FOP registration process takes 1–3 business days after submitting all documents.

Why contact a lawyer?

For foreigners, navigating Ukrainian legislation can be difficult, and incorrect registration or documentation errors may lead to denial of registration or tax complications.

The legal team at Expat Lviv can help you:

Properly prepare your documents
Obtain a TIN
Complete full FOP registration
Select the most appropriate tax regime
Open a bank account
Provide accounting support after registration

How much does it cost to open an FOP as a foreigner in Lviv?

The cost of legal support depends on the complexity of the case (e.g., whether you already have a residence permit, the tax system selected), but typically starts from 3,500 UAH.

Opening an FOP as a foreigner in Lviv is entirely possible and can be done quickly — especially when the process is handled by professionals. By working with Expat Lviv, you can avoid bureaucratic pitfalls and focus on growing your business in Ukraine.

Ready to get started? Contact our legal team today — we’ll help you do everything right from the very first step.