Are OnlyFans models being treated like guinea pigs? What’s the scandal involving "18+" content creators, and how is Hetmantsev connected?

Following the "letters of happiness" from the State Tax Service to Ukrainian creators (content makers) for the OnlyFans platform, who sell adult photos and videos, detectives from the Bureau of Economic Security began to pay visits. These visits appear to be a "response" from law enforcement regarding the declaration of income and tax payments, at least based on the timeline of events.

"Telegraph" investigated the reasons behind the increased scrutiny of OnlyFans models, whether they face any criminal prosecution for legalizing their activities, and who might be next in line.

Taxes not just from the platform, but also from the models

Back in the summer of 2021, the Verkhovna Rada of Ukraine adopted law No. 4184, commonly known as the Google tax, which introduced a 20% VAT on electronic services provided by non-resident companies. This includes not only the largest search engine but also Amazon, eBay, Netflix, Facebook, Instagram, Apple, and others. The British platform OnlyFans, which offers users paid content (photos, videos, and audio), including explicit material, also found itself among the taxpayers. The first receipts totaled 350 thousand dollars, as reported by Danil Getmantsev, head of the Verkhovna Rada Committee on Finance, Tax, and Customs Policy, in May 2022. In 2023, the contributions reached 1 million 273 thousand dollars.

For some time, Ukrainians creating "18+" content were in a "blind zone" for the tax authorities, as they were essentially operating "in the shadows." This was primarily due to the fact that in our country, creating and distributing adult photos/videos is subject to criminal liability. If it involves generating significant income, the punishment, according to Article 301 of the Criminal Code of Ukraine, can range from 3 to 7 years behind bars. The OnlyFans platform is indeed associated with substantial earnings. For instance, in 2022, it paid creators 12.5 billion dollars. Although the average account earns only 180 dollars per month (or 2160 dollars annually), there are those who receive significant sums. Specifically, over 16 thousand models earn more than 50 thousand dollars a year, and more than 300 earn over 1 million dollars annually.

Among the high-earning models, at least according to Getmantsev's information, were also Ukrainians. In September 2024, in his TG channel, he reported that over several years, citizen "S" earned more than 4 million dollars for creating paid content on OnlyFans, citizen "K" over 3 million dollars, and citizen "B" around 1.8 million dollars. The committee head also reminded that foreign income must be declared and taxes paid on it, subtly hinting at possible sanctions for those who fail to comply. This could include fines from the State Tax Service and "unpleasant interactions with the Bureau of Economic Security."

– These statements became possible because the tax authorities gained access to data about Ukrainian citizens registered on OnlyFans and earning income from the platform, – explained lawyer Lesya Mikhalenko in a conversation with "Telegraph." – Such exchanges of tax information are provided for by the relevant international agreements signed by Ukraine, particularly with European Union countries. At the EU level, directives exist that require platforms paying users (whether they are models on OnlyFans, sellers on Amazon, Etsy, or drivers for companies like Bolt, etc.) to provide income information upon request from the country of which they are citizens. In our case, the State Tax Service of Ukraine obtained information that a certain citizen earned a specific amount from the platform during a defined period.

In addition to public calls, the tax authorities also directly sent "letters of happiness", informing about the existence of income data from the OnlyFans platform, insisting on their declaration and tax payments. Some models consulted with lawyers/tax advisors, after which they complied with this requirement and registered as individual entrepreneurs. Others, according to Mikhalenko, anticipating possible criminal prosecution, asset seizures, etc., left the country.

All under one brush, or rather one case

Despite the fear that the legalization of their activities could lead to criminal prosecution for recognizing the content as pornographic, the models attracted interest from the Bureau of Economic Security. With searches, the detectives visited precisely those who had shown awareness, as they were suspected