Registration of Non-Residents in Ukraine

Today is the last day during which non-residents, who act in Ukraine through separate subdivisions and have a registered permanent establishment, can register with tax authorities and as a corporate income taxpayers.

What is the background of such registration for non-residents?

On January 1, 2021, Amendments to the Tax Code of Ukraine concerning the registration of non-residents with the Ukrainian tax authorities came into force.

On March 19, 2021, the Order of the Ministry of Finance of Ukraine № 62 of February 8, 2021 (hereinafter – the Order) came into force and mostly amended the procedure for accounting and registration of non-residents and their separate subdivisions as taxpayers.

The Order envisages that non-residents  who are not registered with the tax authorities are obliged to submit documents for registration within two months, namely before May 19, 2021.

Who needs to be registered?

Such changes apply to non-residents (foreign law firms, organizations), who

  1. operate in Ukraine through separate subdivisions, including permanent establishments, or
  2. buy real estate and/or obtain property rights to such property in Ukraine or
  3. open bank accounts in Ukraine or
  4. acquire an investment asset from another non-resident seller who does not have a permanent establishment.

What documents must be submitted by a non-resident for registration with the tax authority?

Following the provisions of the tax legislation of Ukraine, in all cases of non-resident registration as a taxpayer, such non-residents submit to the tax authority the following package of documents (with the presentation of the documents’ originals):

  • Application form № 1-ОПН (formerly form № 1-РПП) with identification of grounds and information regarding the type of registration, namely:
  1. marked “registration with the tax authorities” and “registration as a corporate income taxpayer”, if a non-resident is not registered with the tax authorities before registration;
  2. marked “registration as a corporate income taxpayer”, if a non-resident has already been registered with the tax authorities before registration;
  • Extract from the relevant business register issued in the country of registration of a foreign company, with a notarized translation into Ukrainian and legalization (if necessary);
  • Document regarding an identification (registration, accounting) number (code) of a non-resident in the country of its registration;
  • Power of attorney for the non-resident’s representative;
  • Document on accreditation (registration, legalization) of a separate subdivision of a foreign company, organization on the territory of Ukraine, if a non-resident carries out activities in Ukraine through a separate subdivision.

Non-residents will receive a certificate on registration under the form № 34-OПП.