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non-residents

Non-residents as taxpayers in Ukraine

Registration of non-residents as taxpayers

In accordance with the requirements of clause 64.5 of Art. 64 and Art. 133 of the Tax Code of Ukraine (hereinafter – the Code), non-residents are obliged to register with the regulatory authorities if they (with the assignment of 9 significant numbers):

  • carry out activities in Ukraine through separate divisions;
  • purchase real estate or obtain property rights to such property in Ukraine;
  • open accounts in banks of Ukraine;
  • carry out business activities in Ukraine through permanent representative offices;
  • acquire the right of ownership of the investment asset defined in paragraphs three to six of paragraphs “e” of para. 141.4.1 clause 141.4 of Art. 141 of the Code, to another non-resident who does not have a permanent representation in Ukraine.
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