The court has overturned the tax assessments imposed on Yelyzaveta Vasylenko in respect of her income from OnlyFans
The Dnipropetrovsk District Administrative Court has overturned the tax assessment notices issued against Yelyzaveta Vasylenko, whom the tax authorities had sought to compel to pay over 1.6 million hryvnias in taxes and penalties for income allegedly received via the OnlyFans platform in 2022. This was reported by the Telegram channel ‘Sudom po shemah’.
According to the case file, in October 2024, the State Tax Service of Ukraine received information from the British authorities that Vasilenko had allegedly received 179,942 US dollars from Fenix International Ltd, the owner of the OnlyFans platform. On the basis of this information, the tax authorities calculated personal income tax, a military levy and penalties.
In court, Vasilenko’s representative presented arguments refuting these calculations. In particular, bank statements confirmed the receipt of $43,200, which is significantly less than the amount determined by the tax authorities. It was also noted that the tax authorities had applied the National Bank of Ukraine’s exchange rate at the end of the year, whereas the law stipulates the use of the exchange rate on the date of each transaction.
Furthermore, in 2022, Vasylenko was registered as a third-group individual entrepreneur with a 5 per cent tax rate. It was also noted that she has been permanently resident in the Czech Republic since July 2021, which calls into question her status as a tax resident of Ukraine during the relevant period.
On 30 March 2026, the court ruled to annul all tax assessment notices and the tax claim, and ordered the State Tax Service to reimburse 14,376 hryvnias in court fees.
As previously reported in the media, detectives from the Economic Security Bureau gained access to the personal data of Ukrainian citizens registered on the OnlyFans platform, in accordance with a ruling by the Shevchenkivskyi District Court of Kyiv dated 20 September. This concerns user data, including identification details and information on income.
Following the receipt of this information, searches were carried out as part of criminal proceedings under Article 212 of the Criminal Code of Ukraine.
According to figures announced by Danylo Getmantsev, Chair of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, 350 Ukrainian models on the platform declared income totalling 305.4 million hryvnias.
No information is currently available regarding the results of the pre-trial investigation conducted by BEB detectives.
