Can a sole proprietorship receive payment from a foreign counterparty on Wise, Paypal or another payment system?

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Currently, in Ukraine, among individual entrepreneurs, there is a common practice in the implementation of foreign economic activity to receive income from payment systems abroad (WISE, PAyPal, PAYONEER and others).
The majority of FLP-payers of the single tax still include these incomes in their total turnover and pay taxes on it at a preferential rate. For a long time, this approach was little regulated at the legislative level, but in recent years there have been some changes in the legal field, which accordingly requires additional analysis.

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Team of "Pravova dopomoga" law firm
Publication date: 19/06/2023

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