At least 27 court cases have been won by OnlyFans models against the Tax Service

The number of court decisions in favor of OnlyFans content creators challenging fines and additional tax assessments from the Tax Service is rapidly increasing, according to the “Babusia” court decision search engine. At least 27 cases have been resolved fully or partially in favor of the plaintiffs. This represents nearly one-third of the 94 cases in which models sought to defend their rights.

This year, courts have already issued 13 decisions in favor of content creators. February set a record, with 5 rulings.

In 92% of cases, courts sided with plaintiffs due to procedural violations by the State Tax Service. Most often, the Tax Service sent documents to outdated addresses. The letters were returned, yet inspections were still conducted. As a result, courts declared such inspections unlawful, along with all related tax assessments.

At the same time, the Tax Service often relied on letters from UK tax authorities regarding payments from Fenix International Ltd, the company that operates OnlyFans. However, courts consistently emphasize that such letters are only grounds for initiating an audit, not proof of income. Without bank statements, contracts, or other primary documents, additional tax assessments are considered unfounded.

Every third successful case was recorded in the Odesa region — 8 court decisions. It is followed by the Dnipropetrovsk region with 5 cases. However, in some regions, including Zhytomyr and Rivne regions, despite ongoing proceedings, there have been no successful cases so far.

The largest fine successfully overturned was recorded in Kyiv — over UAH 3 million in taxes, allegedly начислені on nearly USD 400,000 of income. The plaintiff provided her own bank statements, which did not confirm these amounts, and the court ruled in her favor.

In the Cherkasy region, the court canceled more than UAH 1.3 million in taxes and fines due to the complete absence of primary documents. In the Odesa region, a fine of over half a million hryvnias was canceled due to a simple address error: the Tax Service failed to properly notify the individual about the audit, which the court declared unlawful.

In the Ivano-Frankivsk region, the plaintiff independently contacted the UK tax authority and received an official response stating that no information about her had been shared. In fact, the State Tax Service had relied on data that did not exist. As a result, the court canceled all additional tax assessments.