Starting from April 1, only a foreigner who has registered as a private entrepreneur can be an e-resident.
A foreign entrepreneur with e-resident status must be registered as a single tax payer of the simplified taxation system, the third group (without registration as a VAT payer). He will pay a tax of 5 percent of income within the limit of $212 000.
For the payer of the single tax of the third group – electronic resident (e-resident), the tax agent is the bank in which the electronic resident (e-resident) has a current account.
The payer of the uniform tax of the third group – an electronic resident (e-resident) has the right to open a current account exclusively through the “E-resident” information system in one bank of his/her own choosing, available for selection in the “E-resident” information system.
Electronic resident
Electronic resident (e-resident) – a foreigner who has reached the age of 18, is not a tax resident of Ukraine, has received the appropriate qualified electronic trust services and whose information is entered into the “E-resident” information system.
A foreigner has the right to acquire the status of an electronic resident (e-resident) after he submits an application for acquiring the status of an electronic resident (e-resident), his identification and the provision of qualified electronic trust services through the “E-resident” information system.
A foreigner’s submission of an application to acquire the status of an electronic resident (e-resident) is equivalent to a personal submission to the appropriate control body of a tax payer’s registration card and an application for registration in the State Register.
The tax address of a taxpayer – electronic resident (e-resident) is recognized as the electronic address indicated by such a person in the application for acquiring the status of electronic resident (e-resident).
Registration of electronic residents (e-residents) by taxpayers of the single tax of the third group is carried out by the controlling body within two working days from the date of receipt from the state registrar of information on the registration of the electronic resident as a natural person – an entrepreneur.
