Court ordered Diana Laws to pay over 128,000 hryvnias in taxes on OnlyFans income

Appellate court confirms tax debt

The Eighth Appellate Administrative Court issued a ruling obliging Diana Laws to settle a debt to the state amounting to over 128,000 hryvnias. This sum includes personal income tax, the military levy, and penalty sanctions assessed on income received from the company "Fenix International Ltd" on the OnlyFans platform.

The decision was made on 22 October 2026 in case No. 300/6861/25. The appellate instance overturned the previous decision of the first-instance court and granted the claim of the Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast.

Data source: international information exchange

The basis for the additional tax assessments was official documents received by tax authorities from the competent authorities of the United Kingdom within the framework of international information exchange.

According to the case materials, during 2022 the taxpayer received income from creating content on the OnlyFans platform from the company "Fenix International Ltd". The total amount of receipts was $13,501, equivalent to 493,712.67 hryvnias.

Why the debt arose

Since Diana Laws did not file an annual declaration of property status and income and did not pay the due taxes, the controlling authority conducted an unscheduled documentary audit.

Based on its results, the tax service assessed additional personal income tax and the military levy. Additionally, penalty sanctions were applied for the failure to file a declaration and for ignoring tax authority requests. The total amount of the agreed tax debt was 128,682.46 hryvnias.

Court's position

As the funds were not paid voluntarily, the tax authority turned to the court. During the appellate review, the court recognised that the tax officers' conclusions were based on official international data.

The defendant did not provide evidence to refute this data or confirm the fact of tax payment. Therefore, the court deemed the tax notification-decisions lawful, refused to satisfy the counterclaim, and ordered the recovery of the entire debt amount into the budget.