Kyiv court confirms legality of tax assessments against OnlyFans model for UAH 1.3 million

Kyiv court confirms legality of tax assessments against OnlyFans model for UAH 1.3 million

Kyiv Court Confirms Legality of Additional Tax Assessment Over 1.3 Million UAH for OnlyFans Model.

The Kyiv District Administrative Court has ruled in a high-profile case regarding the taxation of income from content on the OnlyFans platform. The court recognized the actions of the tax authorities as lawful, who assessed significant amounts of taxes and fines to a resident of the Kyiv region.

This was reported by the Telegram channel «Sudom po skhemam» with reference to case No. 320/45679/25.

Essence of the Dispute and OnlyFans Income
The plaintiff, Helyuta Oleksandra, applied to the court demanding the cancellation of tax notices-decisions issued by the Main Directorate of the State Tax Service in the Kyiv Region in March 2025.

The basis for the additional tax assessment was information received by Ukrainian tax authorities from the competent authorities of the United Kingdom. According to this data, in 2022, Oleksandra Helyuta received income from the British company Fenix International Ltd (owner of the OnlyFans platform) in the amount of 170,732 US dollars (equivalent to over 6.2 million UAH at the time of receipt). The funds were received for creating content through electronic wallets.

Arguments of the Parties
Oleksandra Helyuta and her representatives in court argued that:
• The tax conclusions are unfounded and not supported by proper documents.
• The information from the United Kingdom is not a primary document.
• The tax authority did not properly establish the fact of receiving income.

The Main Directorate of the State Tax Service in the Kyiv Region, in turn, emphasized that the exchange of tax information took place in accordance with international conventions, and the data obtained are official. Since the plaintiff did not file a tax return for 2022 and did not pay taxes on foreign income, an additional assessment was made.

Court’s Position
Judge of the Kyiv District Administrative Court Marych Ye.V., having examined the case materials, supported the tax authority. In the decision dated May 4, 2026, the court noted:
1. Ukraine and the United Kingdom exchange tax information under the Convention on the Avoidance of Double Taxation.
2. Data on 77 transactions to the plaintiff’s accounts constitute proper «tax information» that serves as a basis for verification.
3. The plaintiff provided no evidence refuting the receipt of funds or payment of taxes on them abroad.

The court also emphasized that the burden of proving the non-taxable nature of income lies with the taxpayer, and this was not done.

Financial Consequences
By the court’s decision, Helyuta Oleksandra is obligated to pay to the budget:
• Over 1.23 million UAH of personal income tax (including fines);
• About 103 thousand UAH of military levy (including fines);
• Administrative fines for failure to file a declaration and failure to provide documents upon tax authority request.

The court fully refused to satisfy the claim for cancellation of the assessments.