Final ruling in case of hidden income
The Eighth Administrative Court of Appeal concluded the review of an administrative tax dispute, establishing the legality of the tax authorities' actions regarding a citizen who failed to declare income from activity on the OnlyFans platform. The judicial instance upheld the decision on tax back-payment and the imposition of penalty sanctions.
Case details and amount of hidden funds
As established in the materials of case No. 140/14723/25, citizen Ivanysyk Anna Viktorivna received funds from the British business entity "Fenix International Ltd" for content creation throughout 2022. The total amount of payments was 2,016 US dollars, which at the National Bank of Ukraine exchange rate is equivalent to 73,722.30 UAH.
The tax service detected these financial operations thanks to international information exchange with competent authorities of the United Kingdom, conducted within the framework of existing tax conventions. Since the taxpayer did not submit an annual declaration of property status and income for 2022 and did not pay taxes, the Main Directorate of the State Tax Service in Volyn region issued the corresponding tax notification-decisions.
Arguments of the parties and the court's position
In the courts of first instance and appeal, the plaintiff attempted to challenge the back-payment. She denied having any relationship with the British company and claimed that she did not receive any income in 2022. However, the judiciary rejected these arguments, noting that official information received from foreign tax authorities is admissible evidence. The taxpayer provided no documents or other evidence to refute these facts.
Result of the appellate review
By a ruling dated 19 October 2026, the Eighth Administrative Court of Appeal left the decision of the court of first instance unchanged. The court confirmed the legality of the accrual of personal income tax (PIT), the military levy, as well as fines for failure to submit a declaration.
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