Khmelnytskyi court rejects OnlyFans model's lawsuit against 376,000 UAH tax assessment

Court ruling on challenging tax liabilities

The Khmelnytskyi District Administrative Court issued a ruling on 7 October 2026, leaving the claims of Yana Oleksandrivna Soroka unsatisfied. The hearing of case No. 560/8496/26 concluded with a complete victory for the tax authorities. The woman attempted to cancel the notification-decisions that assessed her a significant amount of taxes and fines.

Details of the financial audit

During an audit conducted by the Main Directorate of the State Tax Service in Khmelnytskyi Oblast, it was established that in 2023 the plaintiff received income from creating content on the OnlyFans platform. Funds were received through the British business entity "Fenix International Ltd". The total amount of receipts was USD 46,223, equivalent to 1,755,549.54 hryvnia. The information was obtained within the framework of international exchange of tax data with the United Kingdom and confirmed by dual verification.

Inspectors found that Yana Oleksandrivna Soroka did not file an annual declaration on property status and income and completely evaded tax payment. As a result, the tax service assessed her with:

• 347,598.81 UAH in personal income tax, including fines;
• almost 29,000 hryvnia in military levy;
• penalties for failure to submit reports.

The total debt exceeded 376,000 hryvnia.

Plaintiff's arguments and the court's position

In court, Yana Soroka claimed that she had not received the specified funds. She also denied that the OnlyFans account belonged to her, arguing that the profile was created by third parties without her knowledge. However, the judge did not accept these claims, deeming them unfounded.

The court noted that registration on the platform requires strict authentication, which includes identity verification using documents and a real-time selfie. The plaintiff provided no evidence that her account had been hacked or ceased to function. Therefore, the court left the lawsuit unsatisfied.