The State Tax Service lost almost every third case against OnlyFans models in court

Ukrainian OnlyFans models are increasingly winning cases against the State Tax Service in court. The Unified State Register of Court Decisions has already found at least 27 decisions in which content authors managed to fully or partially cancel fines and tax surcharges. In total, there were 94 models who tried to appeal the actions of the tax service. That is, almost every third such case ended not in favor of the State Tax Service.
According to the search engine for court decisions “Babusya”, the number of victories of authors of dubious content is rapidly growing. Only since the beginning of 2026, the courts have already made 13 decisions in favor of the plaintiffs. The most productive was February, when the models were supported in five cases.
The most unpleasant thing for the State Tax Service is that the courts often side with the plaintiffs not because of complex tax conflicts, but because of elementary failures of the service itself. In 92% of lost cases, procedural errors were the reason. The tax service sent documents to old addresses, letters were returned, but inspections were carried out anyway. In the courts, this practice has crumbled almost automatically: if a person was not properly notified, then the inspection itself is recognized as illegal, and with it – all fines and charges.
In addition, another weak link in DTS cases is evidence. The tax service often referred to letters from the British tax authorities about payments from Fenix International Ltd, the company that manages OnlyFans. However, the courts have repeatedly explained: such a letter is enough to start an inspection, but not enough to prove the very fact of income. Without bank statements, contracts or other primary documents, tax claims were recognized as unfounded.
The largest number of cases won so far has been recorded in the Odesa region, where eight decisions were made in favor of the models. The second is the Dnipropetrovsk region with five such cases. At the same time, in some regions, in particular in Zhytomyr and Rivne regions, proceedings are already underway, but the plaintiffs’ victories have not yet been recorded.
Some cases are particularly illustrative – in Kyiv, the court canceled more than 3 million hryvnias of taxes that the State Tax Service had assessed on allegedly almost 400 thousand dollars of income. The plaintiff provided her own bank statements, and they did not confirm the declared amounts. The court sided with her.
In Cherkasy region, it was possible to cancel more than 1.3 million hryvnias of taxes and fines, since the Tax Service was unable to support its conclusions with primary documents. In Odesa region, a fine of more than half a million hryvnias was wasted due to a seemingly banality: the tax service simply failed to properly notify a person about the inspection.
One of the loudest stories happened in Ivano-Frankivsk region. There, the plaintiff independently contacted the British tax authority and received an official response: no information about her was transferred there. In fact, the court found out that the State Tax Service referred to data that did not exist. After that, all charges were canceled.
As a result, these cases show not only an attempt by the state to take control of the income of content authors from OnlyFans, but also another, much more inconvenient reality for the State Tax Service itself. The claims of the tax service are massively falling apart in courts where the service cannot prove its conclusions with documents or violates the basic procedure. And the more such decisions appear, the more obvious it becomes: the problem lies not only in the disputed income of the models, but in the quality and professionalism of the State Tax Service.




