Accounting services cost in Ukraine 2026: what drives the price

The price of accounting services in Ukraine depends on the workload: the number of transactions and documents per month, the tax system, VAT registration, imports or exports, headcount and the state of the books at the start. There are no state tariffs for outsourced accounting, so the fee is calculated for each company and fixed in the contract.

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In short

The workload sets the price: monthly documents, tax system, VAT, foreign trade and staff.
A sole proprietor (FOP) on the single tax with no staff needs the least work; an LLC on the general system with VAT, imports and a warehouse needs the most.
Restoring neglected books is priced separately from the monthly service.
An in-house accountant costs more than the salary: add 22% social contribution (ЄСВ), paid leave, sick pay and software.

Why the fee is calculated for each company

Outsourced accounting means an outside firm keeps the books, calculates taxes and files reports under a contract. Part 4 Art. 8 of Law No. 996-XIV expressly allows bookkeeping by contract with a firm working in accounting or audit, and leaves the fee to the parties.

Workload differs: two companies with the same turnover can have dozens or hundreds of documents a month. Volume drives the price; turnover affects it only indirectly.

Under Part 3 Art. 8 of Law No. 996-XIV the director or owner stays responsible for organising accounting, so the contract sets out what the provider answers for. Tax errors are costly: UAH 340 for each late or missing return and UAH 1,020 for a repeat within a year (para. 120.1 of the Tax Code), plus 10% of any additional tax assessed, or 25% if the breach was intentional (paras. 123.1 and 123.2).

What outsourced accounting includes

The monthly service covers bookkeeping, tax calculations and payments, tax returns and financial statements, VAT invoices and their registration in the Unified Register of Tax Invoices (ЄРПН), payroll, and reconciliations with counterparties and the State Tax Service (ДПС). The package for companies is described on the accounting services for an LLC page.

Eight factors that drive the price

Transactions and documents. Every invoice, bank statement and cash order is processed. This is the main factor.
Tax system. It sets which returns are filed and how often: a Group 2 FOP files a single tax return once a year, Group 3 quarterly (paras. 296.2 and 296.3); an LLC on the general system files a corporate income tax return together with financial statements (para. 46.2).
VAT registration. Adds a monthly VAT return (para. 202.1), tax invoices, their registration and monitoring of suspension risk.
Foreign trade. Currency accounts, customs declarations, exchange differences.
Staff. Payroll, leave, sick pay, HR orders. From 2026 legal entities file the payroll tax report monthly (para. 51.1).
Inventory and branches. Stock, cost of sales, stock counts, subdivisions, several bank accounts.
State of the books. Gaps in past records mean restoration of accounting comes first, as a separate project with its own price.
Extra requirements. Management reports, IFRS, tight deadlines, the client's software.

FOP, LLC on the single tax, LLC with VAT: how the workload differs

Mandatory reporting by type of business, Tax Code

Business	Main reporting	What adds work
FOP, Groups 2–3, no staff	Single tax return: Group 2 yearly, Group 3 quarterly (paras. 296.2, 296.3)	Number of payments, several activities, income limit
FOP with staff	Plus a quarterly payroll tax report broken down by month (para. 51.1)	Payroll, leave, sick pay, HR records
LLC on the single tax	Quarterly return (para. 296.3), financial statements, monthly payroll report (para. 51.1)	Source documents, inventory, reconciliations
LLC on the general system	Corporate income tax return with financial statements (paras. 46.2, 137.5)	Tax differences, fixed assets, accounting policy
LLC registered for VAT	Plus a monthly VAT return (para. 202.1) and tax invoice registration	Invoice volume, imports, suspended registrations

For sole proprietors, see accounting for FOP sole proprietors.

In-house accountant or outsourcing: what the costs consist of

An in-house accountant costs the salary plus mandatory charges. The minimum wage in 2026 is UAH 8,647 a month (Art. 8 of Law No. 4695-IX), and pay for a fully worked month cannot be lower (Art. 3-1 of the Law on Remuneration of Labour). On top, the employer pays 22% ЄСВ (Part 5 Art. 8 of Law No. 2464-VI), which is UAH 1,902.34 a month even at the minimum wage. Leave of at least 24 calendar days a year is paid (Art. 75 of the Labour Code), and so are the first five days of sick leave (Part 2 Art. 15 of Law No. 1105-XIV). Software, signature keys and holiday cover come on top. A contracted firm charges the agreed fee, with no ЄСВ on it and cover for absences on its side.

What to prepare for an accurate quote

business form (FOP or LLC), single tax group or general system, VAT status;
approximate documents per month: purchase and sales invoices, acts, bank transactions;
number of employees and contractors;
imports or exports, currency accounts, a warehouse, branches;
the accounting software and any missed reports;
reports needed beyond the mandatory ones.

How we set the price: "from" and by agreement

Key Solutions quotes after reviewing your answers and, where needed, the accounting database. The quote shows a monthly fee "from" for a defined workload and the list of tasks it covers. One-off work, such as restoring the books or separate reports, is priced by agreement. Scope, document deadlines, responsibility and the terms for revising the fee are set in the contract before the start. The full monthly scope is on the accounting services page, and audit pricing is covered in how much a financial statement audit costs in Ukraine.

Frequently asked questions

How much does an accountant for a Group 3 FOP cost?

It depends on transactions, staff and VAT status. A Group 3 FOP without VAT or staff files one single tax return per quarter (para. 296.3 of the Tax Code), the smallest workload. We quote a fee "from" after the checklist answers.

Why is the price higher for an LLC with VAT?

VAT adds a monthly return (para. 202.1 of the Tax Code) and the issue and registration of every tax invoice in the ЄРПН. Late registration carries penalties under Art. 120-1, so each invoice is checked.

Can I pay only for reporting?

Yes, reporting is available as a separate service priced by agreement. If the books for the period were not kept, they are restored first.

Is restoring the books included in the monthly fee?

Restoring the books is paid separately. It is a one-off project covering past documents, reconciliations and, where needed, amended returns. The scope and price are set after reviewing the records.

How quickly can I get a quote?

With answers to the six checklist questions, we quote after a short call. If the books need a review, the quote follows it.

Legal framework

Rules this article relies on

Parts 3 and 4 Art. 8 of Law No. 996-XIV — responsibility for accounting; outsourcing by contract.
Part 5 Art. 8 of Law No. 2464-VI — 22% ЄСВ.
Art. 8 of Law No. 4695-IX — 2026 minimum wage.
Paras. 51.1, 202.1, 296.2, 296.3 of the Tax Code — reporting frequency.
Paras. 120.1, 123.1, 123.2 of the Tax Code — penalties.

Why Key Solutions

Company: ТОВ «АУДИТОРСЬКА ФІРМА «КЕЙ СОЛЮШНЗ», a Ukrainian limited liability company, EDRPOU code 39610085. The company's details are public in the Unified State Register (ЄДР).
Contract: We work under a contract: the scope, deadlines and responsibility are agreed before the work starts. Client information is protected by professional secrecy (Art. 11 of Law No. 2258-VIII).
Group: We are part of Innova Consulting Group: legal matters are handled by legal.ua, crypto-asset taxation by crystal.tax.
Office: Our office is at 77 Velyka Vasylkivska Street, Kyiv. Clients elsewhere in Ukraine are served remotely. The specialists who run our projects are listed on the Our employees page.