Which Non-Residents Must Register with the Ukrainian Tax Authorities: Key Details

A non-resident must be registered with the tax authorities upon the occurrence of the first event specified in the first paragraph of Article 64.5 of the Tax Code of Ukraine (TCU). This must be done no later than the next business day after submitting the corresponding application.

When and Where to Submit an Application:

• Within 10 days after accreditation (registration, legalization) of a representative office in Ukraine → submit to the tax authority at the location of the representative office.
• Before acquiring real estate or obtaining property rights to real estate in Ukraine → submit to the tax authority at the location of the real estate.
• Before opening a bank account or electronic wallet in Ukraine → submit to the tax authority at the location of the bank, financial institution, or payment service provider.
• Before making the first payment for an investment asset → submit to the tax authority at the location of the Ukrainian company whose shares or corporate rights form the value of the acquired asset.

When a Non-Resident Must Register as a Corporate Income Taxpayer:

According to Section V of Procedure No. 1588, foreign legal entities must register as corporate income taxpayers in the following cases:

• Permanent establishments & Ukrainian-source income: Non-residents conducting business in Ukraine through a permanent establishment or receiving income from Ukrainian sources (Article 133.2.2 of the TCU).
• Withholding tax obligations: Non-residents that make payments and withhold taxes (Article 141.4.2 of the TCU).
• Effective management in Ukraine: Foreign companies with their place of effective management in Ukraine (Article 133.1.5 of the TCU).

A non-resident’s primary place of tax registration is the tax authority where it is registered as a corporate income taxpayer. If not registered as such, the primary place of registration is determined based on the first event rule under Article 64.5 of the TCU and Section 3.4 of Procedure No. 1588.

VAT Registration for Non-Residents Providing E-Services

Under Article 208-1 of the TCU, non-residents supplying electronic services to individuals in Ukraine must register as VAT payers based on their application.

Taxpayer Register for Non-Residents

Registered non-residents are included in the Register of Non-Resident Taxpayers with an assigned tax identification number per Article 63.6 of the TCU.