OnlyFans models have partially won their cases against the tax authorities; a number of fines have been overturned
The number of court rulings in favor of OnlyFans content creators challenging fines and additional tax assessments from the State Tax Service is on the rise.
Of the 94 cases in which plaintiffs sought to defend their rights, at least 27 resulted in the full or partial reversal of the tax authority’s decisions. This accounts for nearly a third of the cases reviewed.
This year, courts have already issued 13 rulings in favor of content creators—February set a record with five such rulings, according to "OpenDataBot."
In 92% of cases, the courts sided with the plaintiffs due to procedural violations by the State Tax Service—most often, the tax authority sent documents to outdated addresses. The letters were returned, but the audits were conducted anyway—as a result, the courts ruled such audits unlawful, and along with them, all assessments.
At the same time, the State Tax Service often cited letters from British tax authorities regarding payments from Fenix International Ltd, which operates OnlyFans—court rulings consistently emphasize that such letters serve only as a pretext for an audit, not as proof of income. Without bank statements, contracts, or other primary documents, the additional assessments are deemed unfounded.
Statistics by Region
One in three won cases was recorded in the Odesa region—8 rulings. The Dnipropetrovsk region ranks second—5 cases. In some regions, notably the Zhytomyr and Rivne regions, despite ongoing proceedings, no cases have been won yet.
The largest canceled fine was recorded in Kyiv—over 3 million UAH in taxes allegedly assessed on nearly $400,000 in income. The plaintiff provided her own bank statements, which did not confirm these amounts—and the court ruled in her favor.
In Cherkasy Oblast, over 1.3 million UAH in taxes and fines were canceled due to the complete absence of source documents. In Odesa Oblast, a fine of over half a million hryvnias was canceled due to an address error—the tax authority failed to properly notify the taxpayer of the audit, which the court ruled was unlawful.
In Ivano-Frankivsk Oblast, the plaintiff independently contacted the British tax authority and received an official response—no information about her had been shared. In fact, the State Tax Service relied on data that did not exist—and the court canceled all assessments.
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