STSU explains
State Tax Service of Ukraine 19.08.2013 published explanation in a single tax knowledge base.
In accordance with Art. 42 of the Constitution of Ukraine, everyone is entitled to entrepreneurial activity not prohibited by law. However, the law may establish restrictions on entrepreneurial activities.
That is, individuals engaged in independent professional activities may register as individual entrepreneurs in the absence of restrictions on business activity established by law.
It should be noted that the Law «On Advocacy and legal practice» does not prohibit to practice law to an individual registered as individual entrepreneurs. However, the notary cannot engage in entrepreneurial activities (Article 3 of the Law «On Notary»).
