Get a tax resident certificate

Ukrainians earning income abroad and foreigners working or doing business in Ukraine are effectively subject to taxation in both countries. However, the Ukrainian government has signed double taxation treaties with 70 countries (as of 2020), which makes it possible to:

• Pay taxes in only one jurisdiction;
• Reduce the tax rate;
• Refund the difference between the taxes actually paid and the amount payable under the international agreement.

In order for the provisions on avoidance of double taxation to be valid for Ukrainians and non-residents, it is necessary to obtain a tax residency certificate from the tax office.
The RegService company offers assistance in obtaining a document on tax residency of Ukraine to residents and non-residents, individuals and legal entities, individual entrepreneurs.

Features of confirmation of tax residency status

A document issued by a fiscal authority confirms that a person is a taxpayer in Ukraine. The form of the certificate is approved by Order of the State Tax Administration No. 173 dated April 12, 2002. As a rule, it is necessary to obtain the paper:

• Ukrainians who work or conduct business abroad;
• Foreign citizens who are employed or engaged in business in Ukraine;
• Enterprises that receive income outside the country or pay funds to a foreign counterparty.

A legal entity that has a resident status is taxed at the rate of 15%, otherwise - 30%.

How to get a certificate

To obtain the document, apply to the SFS at the place of residence of the individual or company registration. An application in any form and documents can be submitted in person or electronically.

The tax authorities issue a certificate on an official letterhead signed by the management of the supervisory authority. It can be received directly in person, through a representative (by a notarized power of attorney) or by mail. It is valid for 1 year.

If the document is required for presentation in a foreign country, it must be translated into the appropriate language, notarized, and in some cases legalized.

Documents to be submitted to the tax authorities

Citizens of Ukraine submit:

• Application;
• Passport (copy);
• Identification code (copy).

List of documents for foreigners:

• Application;
• A copy of the passport with a translation into Ukrainian;
• A copy of a visa or migration card or other document confirming the legality of stay in the country;
• Identification code (copy);
• A copy of the document confirming residence in Ukraine;
• A copy of the work permit from the employer.

If the documents are submitted by a representative, a notarized power of attorney is also required.
The lawyers of RegService Law Firm will advise on all issues related to the issuance of the certificate and will be able to obtain it for you as soon as possible. To order the service, leave a request on the website.

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