Kirovohrad court orders OnlyFans model to pay over UAH 230,000

Court ruling on unpaid income

On 8 October 2026, the Kirovohrad District Administrative Court concluded the review of case No. 340/3322/26. The court denied the claim of Ukrainian model Rima Nosova, who attempted to challenge the decisions of the tax authorities. Consequently, the obligation to pay over 230,000 hryvnias remained in force.

Sources of information on earnings

According to the case materials, in 2022 Nosova received 25,469 US dollars from the OnlyFans platform. This amount consisted of 18 separate transactions. However, the citizen did not include this income in her tax declaration and did not remit the payments established by law to the budget.

The State Tax Service of Ukraine learned about the existence of these funds not from internal sources, but as a result of international exchange of tax information. The data was transmitted by the competent authorities of the United Kingdom.

Results of an unscheduled audit

Tax officers in Kirovohrad Oblast conducted an unscheduled audit of the taxpayer's activities. As a result, the following amounts were assessed:

• 167,645.82 hryvnias in personal income tax;
• 41,911.46 hryvnias in fines;
• 13,970.49 hryvnias in military levy;
• 3,492.62 hryvnias in fines.

In addition, sanctions were applied to the taxpayer for failing to submit a tax declaration and for not providing responses to official requests from the tax service. The total debt, including taxes and fines, exceeded 230,000 hryvnias.

Arguments of the parties and the court's position

The plaintiff insisted that she had not received correspondence from the tax officers. She disputed the authenticity of the signatures on postal messages and also questioned the accuracy of the income calculation and the exchange rate used by the tax service.

However, the court did not accept these arguments. The court ruling noted that information received from British authorities within the framework of international exchange is admissible evidence. The court also deemed it lawful to use the National Bank of Ukraine's exchange rate at the end of the reporting period for recalculating amounts, as the taxpayer did not provide electronic wallet statements that would record the exact dates of the transactions.