At least 27 court cases over fines imposed on OnlyFans models have been decided in their favor. In most cases, the reason was procedural violations by the tax authority.
According to Opendatabot, at least 27 rulings in the Unified State Register of Court Decisions show that OnlyFans content creators managed to partially or fully overturn fines imposed by the State Tax Service. In total, models challenged the tax authority’s actions in 94 cases, nearly a third of which they won.
The analysis shows that the number of successful cases is rapidly increasing: this year alone, courts have already issued 13 rulings in favor of plaintiffs, including 5 in February.
In 92% of cases, the tax authority lost due to procedural errors. In particular, documents were sent to outdated addresses, after which inspections were still conducted despite returned mail. Courts deemed such inspections unlawful along with the imposed fines.
The State Tax Service also often relied on letters from UK tax authorities regarding payments from Fenix International Ltd, which operates OnlyFans. However, courts emphasize that such letters are not proof of income without supporting primary documents, such as bank statements or contracts.
The highest number of successful cases was recorded in Odesa region — 8 rulings, followed by Dnipropetrovsk region with 5. At the same time, in some regions, including Zhytomyr and Rivne, there have been no successful cases yet despite ongoing proceedings.
The largest canceled fine was recorded in Kyiv — more than UAH 3 million in taxes assessed on allegedly nearly $400,000 in income. In Cherkasy region, a court canceled over UAH 1.3 million due to the absence of primary documents, while in Odesa region more than half a million hryvnias were canceled due to an address error.
In one case in Ivano-Frankivsk region, the plaintiff independently contacted the UK tax authority and received confirmation that no data about them had been provided, after which the court canceled all assessments.