Changes for Diia.City residents: tax authorities outline new requirements for status and reporting

By Government Resolution No. 850 dated July 14, 2025 (effective from July 17), procedures for acquiring, losing status, and reporting for Diia.City residents have been clarified.

Amendments were also made to the Procedure for submitting and reviewing applications for acquiring Diia.City resident status, the Procedure for forming and maintaining the Diia.City register, and the Procedure for submitting and reviewing reports on compliance of Diia.City residents and independent conclusions.

This information was provided by experts from the Main Department of the State Tax Service in Ivano-Frankivsk region.

Resolution No. 850 amends Resolution No. 1445 dated December 29, 2021, “Certain Issues of Implementing the Provisions of the Law of Ukraine ‘On Stimulating the Development of the Digital Economy in Ukraine,’” and Resolution No. 1492 dated December 30, 2022, “Certain Issues of Administrative Appeal of Decisions on Loss of Diia.City Resident Status and Reporting of Diia.City Residents.”

Key points include:

The application for termination of Diia.City resident status must be submitted using the model form approved by the Ministry of Digital Transformation, by one of the methods specified in subparagraphs 1 and 2 of paragraph 3 of the Procedure for submitting and reviewing applications for Diia.City resident status, with compliance to paragraphs 4 and 5 of the same Procedure.

Applicants may voluntarily include in their application a request to switch to taxation as a Diia.City resident under special corporate income tax conditions, with requirements set according to the Tax Code of Ukraine.

Upon decision to grant Diia.City resident status, the Ministry of Digital Transformation sends relevant information to the State Tax Service’s information systems on the day of publication, including any data from the taxation transition application.

A new ground for returning without review a compliance report and its attachments has been introduced — presence of conflicting information.

The Diia.City register’s creation and operation are ensured by the Unified State Web Portal of Electronic Services, funded by the state budget, international technical or grant assistance from international organizations, and other lawful sources.

Processing and protection of personal data in the Diia.City register are carried out in compliance with the Law “On Personal Data Protection.”

Data specified in paragraph 5 of part three of Article 8 of the Law are entered into the register within five working days from the decision or receipt of new data about a Diia.City resident, unless otherwise provided by law.

Data specified in paragraphs 1–3 of part three of Article 8 of the Law are changed or deleted within five working days following a notification of changes from the resident’s application, provided changes in the resident’s name or officials do not contradict the Unified State Register data.

The Procedure for submitting and reviewing compliance reports and independent conclusions includes the new ground for non-review of reports due to conflicting information.