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</html><thumbnail_url>https://vchasno.ua/wp-content/uploads/2026/06/knyha-obliku-dohodiv-fop-2026-blog-main-1.png</thumbnail_url><thumbnail_width>580</thumbnail_width><thumbnail_height>360</thumbnail_height><description>We explain whether sole proprietors will be required to maintain an income ledger in 2026, what format to use, whether the ledger needs to be registered, and how to fill it out without confusion.</description></oembed>
