Odesa court orders OnlyFans model to pay over 760,000 hryvnias in taxes and fines

Tax authorities win in court

The Odesa District Administrative Court has concluded the review of a case concerning the taxation of income earned by a media personality who created content on the OnlyFans platform. The plaintiff, Oksana Yurivna Danylenko, attempted to challenge the tax inspection's decision on additional tax assessments, but the court ruled in favour of the state.

Income from a British company

According to the materials of case No. 420/24665/26, Ukrainian tax authorities received official information from the competent authorities of the United Kingdom within the framework of international tax information exchange. It emerged that in 2023, Oksana Danylenko earned 68,301 US dollars (equivalent to 2,594,235.90 hryvnias at the National Bank of Ukraine's year-end exchange rate) for managing an account on OnlyFans. These funds were received through the British company "Fenix International Ltd". The woman did not file an income declaration and did not pay taxes on these amounts.

Arguments of the parties

Following an unscheduled audit and the receipt of three decision-notifications from the tax service, Oksana Danylenko turned to the court. She argued that the inspectors did not have specific transaction statements and insisted that information from British counterparts was not admissible evidence. To support her position, the plaintiff provided statements from her Ukrainian bank cards.

Court's position

The court rejected the plaintiff's arguments, emphasising that official information from foreign tax authorities, provided within the framework of international conventions, is a legal basis for control. Statements from Ukrainian banks do not refute the existence of other accounts, and the plaintiff did not provide evidence of tax payments in the country of income origin.

Final decision and debt amount

On 21 October 2026, the court fully denied the claim. Oksana Yurivna Danylenko remains liable to pay a total amount of over 760,000 hryvnias. The debt consists of:

• personal income tax (PIT): 466,900 hryvnias in principal debt and 233,400 hryvnias in fines;
• military levy: 38,900 hryvnias and 19,400 hryvnias in fines;
• fine for failure to provide documents upon request.