The State Tax Service assessed an OnlyFans model with over 400,000 hryvnias in additional taxes: the court sided with the tax authorities

The Zhytomyr District Administrative Court dismissed the lawsuit filed by Sofiya Bobko, who sought to cancel tax notices-decisions totaling over 484,000 hryvnias, including penalties.

This was reported by the Telegram channel “Sudom po skhemam”, citing case materials No. 240/22980/26.

The tax authority received information about the woman’s income as part of an international data exchange with the competent authority of the United Kingdom.

According to the data received from the British side, in 2023 Bobko received $52,430 from Fenix International Ltd, the owner of OnlyFans, for creating content. This involved 107 transactions.

The State Tax Service converted this amount into hryvnias at the exchange rate and determined an untaxed income of 1,991,291.40 hryvnias.

The tax officials sent Bobko a request and an order to conduct an unscheduled documentary audit at her tax address. However, the postal items were returned due to the expiration of their storage period.

After that, the STS conducted an off-site audit and assessed additional tax liabilities.

Specifically, this included 358,432.45 hryvnias in personal income tax and a fine of 89,608.11 hryvnias. The military levy amounted to 29,869.37 hryvnias, with an additional fine of 7,467.34 hryvnias.

In addition, the tax authorities imposed penalties for failure to file a declaration, failure to provide required documents, and non-compliance with the STS request.

What the model claimed in court

Bobko denied receiving any income from OnlyFans. She claimed that she had not created content on the platform and that no funds from Fenix International Ltd had been transferred to her bank accounts.

The court rejected these arguments.

The ruling noted that registering on OnlyFans requires passport verification, linking a bank card, and completing a selfie-to-document comparison procedure.

The information provided by the United Kingdom to the Ukrainian tax authority included personal data — surname, first name, date of birth, and registration date. According to the court, these details fully matched the plaintiff’s information.

At the same time, Bobko did not provide any evidence to refute the receipt of the specified income or to confirm that the relevant taxes had been paid in the United Kingdom.

As a result, the Zhytomyr District Administrative Court recognized the STS tax notices-decisions as lawful and dismissed the lawsuit.