{"id":4692,"date":"2026-11-07T13:29:26","date_gmt":"2026-11-07T11:29:26","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/vypysky-osobystoho-rakhunku-fop-perevirka-dps\/"},"modified":"2026-11-07T13:29:26","modified_gmt":"2026-11-07T11:29:26","slug":"vypysky-osobystoho-rakhunku-fop-perevirka-dps","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/vypysky-osobystoho-rakhunku-fop-perevirka-dps\/","title":{"rendered":"Can the Ukrainian tax office demand a FOP\u2019s personal account statements?"},"content":{"rendered":"<p><\/p>\n<p>Yes. During a documentary tax audit, a sole proprietor (FOP) must give the State Tax Service (STS) statements not only for the business account but also for accounts opened for personal needs. The STS office in Khmelnytskyi region published this position on 29.07.2026: a bank statement is a primary document, and the taxpayer must provide all documents related to the subject of the audit.<\/p>\n<p>For entrepreneurs this is a practical issue: a personal card that sometimes receives payments from clients becomes part of the audit. Below we explain what the STS position rests on, when exactly the duty to provide statements arises, what to do in advance and what to avoid.<\/p>\n<h2>What has changed<\/h2>\n<p>There is no new rule, but the STS has clearly stated its position, referring to an answer in its public knowledge base (ZIR). STS publication: <a href=\"https:\/\/km.tax.gov.ua\/media-ark\/news-ark\/1033428.html\" rel=\"nofollow\">km.tax.gov.ua<\/a>. The reasoning is as follows.<\/p>\n<ul>\n<li>National Bank of Ukraine (NBU) Instruction No. 162 of 29.07.2022 (section I, para. 10) provides that an individual opens separate accounts for business or independent professional activity and for personal needs.<\/li>\n<li>Section I, para. 24, third paragraph, of the same Instruction prohibits using personal-needs accounts for transactions related to business or independent professional activity.<\/li>\n<li>Under Article 44.1 of the Tax Code, income and expenses are recorded on the basis of primary documents, and reporting figures may not be based on data not supported by documents.<\/li>\n<li>Sub-paragraph 20.1.6 of the Tax Code gives the tax authorities the right to request and examine primary documents, registers and reports during audits.<\/li>\n<li>Article 85.2, first paragraph, of the Tax Code requires the taxpayer to provide in full all documents belonging or related to the subject of the audit. This duty arises once the audit has started.<\/li>\n<li>NBU Regulation No. 75 of 04.07.2018 (section IV, paras. 62 and 63) states that a client account statement confirms executed transactions and may serve as a primary document if it contains the required details.<\/li>\n<\/ul>\n<p>The STS conclusion: since statements are primary documents, during a documentary audit, including one related to closing the business, a FOP provides statements for all of their accounts, both business and personal. Tax Code text: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17\" rel=\"nofollow\">zakon.rada.gov.ua<\/a>.<\/p>\n<h2>Who is affected<\/h2>\n<ul>\n<li>FOPs under the simplified (single tax) system and the general system who are subject to a documentary audit;<\/li>\n<li>FOPs closing their business: an audit related to termination is expressly mentioned in the STS position;<\/li>\n<li>persons engaged in independent professional activity, since the separate-accounts rule of Instruction No. 162 also applies to them;<\/li>\n<li>companies and NGOs working with FOPs: if a contractor is paid to a personal card, this is a risk for the customer too, because the payment details do not match the contract.<\/li>\n<\/ul>\n<h2>What to do and by when<\/h2>\n<p>There is one trigger: the duty to provide documents arises after the audit starts. It is better to prepare in advance.<\/p>\n<ol>\n<li>Check that all business receipts go to the FOP account. If a client paid to a personal card, record it as income and ask the client to pay to the FOP account in future.<\/li>\n<li>List all your bank accounts so you know which banks you would need statements from.<\/li>\n<li>Check that the statements you keep contain the details listed in para. 63 of Regulation No. 75: document title, date, name of the client and the bank, the individual&#8217;s full name, nature and amount of each transaction, and a signature or other data identifying the person who prepared the statement, or the bank&#8217;s seal.<\/li>\n<li>For personal receipts that are easily mistaken for income (loan repayments, transfers from relatives, sale of personal property), keep supporting documents.<\/li>\n<li>Do not mix expenses: pay the FOP&#8217;s suppliers from the business account.<\/li>\n<li>Before closing the FOP, reconcile income in the income ledger or tax return with receipts on all accounts for the period to be audited.<\/li>\n<\/ol>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Account<\/th>\n<th scope=\"col\">Purpose under Instruction No. 162<\/th>\n<th scope=\"col\">What the audit looks at<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>FOP account<\/td>\n<td>Business or independent professional activity<\/td>\n<td>Income and expenses from the activity<\/td>\n<\/tr>\n<tr>\n<td>Personal-needs account<\/td>\n<td>Transactions not related to business activity<\/td>\n<td>Whether it received business payments not reported as income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>&#8220;My personal card is none of the tax office&#8217;s business&#8221;.<\/strong> According to the STS, during a documentary audit it is, because the statement is a primary document.<\/li>\n<li><strong>Client payments to the card.<\/strong> Instruction No. 162 expressly prohibits using personal-needs accounts for business transactions. Such receipts will most likely be treated as income in the audit.<\/li>\n<li><strong>A statement without the required details.<\/strong> A screenshot from a banking app does not always contain all the details from para. 63 of Regulation No. 75. It is better to order a statement from the bank.<\/li>\n<li><strong>Refusing to provide documents.<\/strong> Article 85.2 of the Tax Code requires all documents related to the subject of the audit to be provided. Refusal creates separate risks and does not make the question go away.<\/li>\n<li><strong>The customer pays to a card.<\/strong> For a company or NGO, paying a FOP contractor to a personal account makes the expense harder to support: the details in the contract and in the payment differ. In grant audits this is one of the auditor&#8217;s typical questions. More in <a href=\"\/en\/fop-u-hrantovomu-proiekti\/\">FOP contractors in a grant project<\/a>.<\/li>\n<\/ul>\n<p>What the auditor takes from this. When we audit a company or NGO that works a lot with FOPs, we match the bank details in the contract, the acceptance act and the payment order. If money went to an individual&#8217;s card rather than the FOP account, we ask for an explanation and a document linking the payment to the contract. It is simpler to pay only to the account stated in the contract.<\/p>\n<p>We covered transfer limits for FOPs separately: <a href=\"\/en\/limity-perekaziv-fop-14-lystopada-2026\/\">FOP transfer limits<\/a>.<\/p>\n<h2>FAQ<\/h2>\n<details>\n<summary>Can the Ukrainian tax office demand a statement for a FOP&#8217;s personal card?<\/summary>\n<p>According to the STS, yes, during a documentary audit. A bank statement is a primary document, and Article 85.2 of the Tax Code requires the taxpayer to provide all documents related to the subject of the audit, including statements for personal-needs accounts.<\/p>\n<\/details>\n<details>\n<summary>When must a FOP provide bank statements to the tax office?<\/summary>\n<p>After a documentary audit has started, including an audit related to closing the business. That is when the duty under Article 85.2, first paragraph, of the Tax Code arises.<\/p>\n<\/details>\n<details>\n<summary>Can a FOP accept client payments to a personal card?<\/summary>\n<p>No. Section I, para. 24, third paragraph, of NBU Instruction No. 162 prohibits using an individual&#8217;s personal-needs accounts for business transactions. A separate FOP account is opened for that.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We keep accounts and prepare reports, reconcile income with bank statements before an audit and support clients during STS audits. If records for past periods are incomplete, we help restore them. See <a href=\"\/en\/suprovid-perevirok-biznesu\/\">tax audit support<\/a>, <a href=\"\/en\/uslugi\/buhgalterskieuslugi\/vosstanovlenie-ucheta\/\">accounting restoration<\/a> and <a href=\"\/en\/kontaktyi\/\">contacts<\/a>. For NGOs working with FOP contractors, we recommend our <a href=\"\/en\/zakhody\/\">free webinars for NGOs<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>During a documentary audit the STS asks a FOP for statements from personal accounts too. What this rests on, when the duty arises and what to do.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98],"tags":[242,238,240,239,241],"class_list":["post-4692","post","type-post","status-publish","format-standard","hentry","category-autsorsynh-bukhhalterii","tag-fop-bank-statements-ukraine","tag-238","tag-240","tag-239","tag--85-2-"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"During a documentary audit the STS asks a FOP for statements from personal accounts too. 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