Taxes and OnlyFans: A court in Cherkasy has overturned a tax assessment of 1.5 million hryvnias
14 April 21:53
The Cherkasy District Administrative Court has overturned additional tax assessments totaling over 1.5 million hryvnias against an OnlyFans model. The ruling concerns claims by the Main Directorate of the State Tax Service in the Cherkasy region regarding income in 2022. This is stated in the court’s decision in case No. 580/10229/25, according to "Komersant Ukrainian".
The tax authority has already filed an appeal.
What is the essence of the case
The tax service stated that:
- the plaintiff received $192,000 in income from Fenix International Ltd
- these funds were not declared
- accordingly, personal income tax and the military levy were not paid
On this basis, the State Tax Service assessed additional taxes of over 1.5 million UAH.
The plaintiff’s arguments
The model appealed the decision, stating:
- the audit was conducted with violations
- the State Tax Service’s conclusions are based on unsubstantiated information
- key evidence is missing:
- bank statements
- contracts
- source financial documents
Instead, she provided a statement showing that:
- actual income for 2022 — approximately 405,000 UAH
The court’s position
The court sided with the plaintiff and pointed out key issues in the tax authority’s actions:
- information from foreign authorities is not evidence, but merely a basis for an audit
- The State Tax Service did not provide any primary documents
- tax information is informative in nature, not evidentiary
As a result, the tax assessment notices were deemed unlawful, and the additional assessments were revoked.
Additional ruling
The court also ordered:
the Main Directorate of the State Tax Service in the Cherkasy region to reimburse the plaintiff approximately 16,000 UAH in court fees
What’s next
The tax authority filed an appeal. The case is pending before a higher court. A final decision has not yet been rendered.
