Content creators on OnlyFans have been challenging fines imposed by Ukraine’s State Tax Service. According to Opendatabot, at least 27 court rulings so far have resulted in models fully or partially overturning tax claims. In total, 94 attempts to appeal such penalties have been recorded.
The main reason for the tax authority’s losses in 92% of cases has been procedural errors. The tax service often sent audit notifications to outdated registration addresses and proceeded with inspections in absentia, even when the letters were returned. Courts have deemed such actions unlawful, automatically canceling all subsequent tax assessments.
To calculate taxes, the state relied on data from UK authorities regarding payments to Fenix International Ltd as direct proof of income. However, without bank statements or contracts, such information can justify an audit but does not constitute proof of actual earnings.
The largest canceled fine was recorded in Kyiv: the tax authority assessed over UAH 3 million in taxes based on an alleged income of $400,000. The claimant successfully proved these figures were unfounded and won the case.
