Obtaining a tax residency certificate helps to avoid double taxation. Find out how to obtain a certificate of tax residency in Ukraine and what you need to do

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The issue of tax residency status is important for both Ukrainian citizens and foreigners working or living in the country. Obtaining a certificate of tax residency in Ukraine helps to avoid double taxation and defines obligations to the tax authorities. In this article, we will review the key aspects of how to obtain such a certificate, as well as what documents and steps are required to apply.

How is the tax residency status determined?

The status of a tax resident of Ukraine is determined by several criteria, according to the Tax Code of Ukraine:

1. Place of residence. A resident of Ukraine is an individual who has a permanent place of residence in Ukraine.

2. Center of vital interests. If a person has housing both in Ukraine and abroad, it is crucial to have a “center of vital interests” in Ukraine. This can be determined by the place of residence of family members or the place of registration as an entrepreneur.

3. Staying in Ukraine for more than 183 days a year. If an individual stays in Ukraine for at least 183 days during a tax year, he or she is also considered a resident.

4. Citizenship. If the previous criteria do not allow to unambiguously determine the residency status, the last decisive factor is the citizenship of Ukraine.

When is a tax residency certificate required?

The relevant certificate may be required in the following cases:

– doing business abroad;

– avoidance of double taxation;

– filing a declaration of income received both in Ukraine and abroad.

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How to obtain a certificate of tax residence in Ukraine?

How to apply?

There are several ways to apply:

1. By mail. Send documents to the supervisory authority at the taxpayer's main place of registration by registered mail.

1. In person. Contact the supervisory authority, for example, the Main Department of the State Tax Service (STS) in your region or city

3. Through the taxpayer's electronic account. This is the most convenient and fastest way, as you can apply online without leaving your home. Log in and go to the section “Correspondence with the State Tax Service” on the website of the electronic cabinet.

Documents required to obtain a certificate

1. An application in the prescribed form - it contains basic information about the taxpayer and the reason for submitting the application.

2. Passport or ID-card - to confirm your identity.

3. Taxpayer identification number (TIN) is a number required for identification in the tax system of Ukraine (if any).

Please note! The application must be filled in Ukrainian. The full name (for individuals) and the organizational and legal form and name (for legal entities) shall be indicated in Ukrainian and English.

We have described in detail how a foreigner can obtain a taxpayer identification number (TIN) in Ukraine in a previous article.

The procedure for obtaining a certificate

1. Submission of an application to the tax service: an application may be submitted by mail, in person to the tax authority, or through an electronic cabinet on the website of the StateTax Service.

2. Verification of documents: After submitting the documents, the tax office checks their accuracy and completeness.

3. Obtaining a certificate: You will receive a certificate within 10 calendar days after submitting your application. The certificate can be issued both in paper form and in electronic form through the taxpayer's account.

Terms and cost of the service

– Issuance period: 10 calendar days from the date of receipt of the application.

– Cost: There is no administrative fee for the service - the certificate is provided free of charge.

– Certificate validity period: The certificate confirms your residency status only for a specific tax year. If you need to get a certificate for the next year, you need to submit a new application.

Grounds for refusal and what to do if you are denied a certificate?

There are several reasons why the tax authorities may refuse to issue a certificate:

– Insufficient or inconsistent data. If the documents provided do not meet the requirements or there are inaccuracies in filling out the form.

– Lack of registration in the Unified State Register. This applies to both legal entities and individual entrepreneurs who are not registered in the register.

– Lack of tax residency status. If a person cannot be recognized as a resident according to the criteria of the Tax Code, or if a foreign company that has a place of effective management in Ukraine has not acquired or refused the status of a tax resident of Ukraine.

In case of refusal, you can appeal the decision to the supervisory authority (the State Tax Service of Ukraine) or apply to the District Administrative Court.

Obtaining a certificate of tax residency in Ukraine is an important step in avoiding double taxation and legal protection when conducting financial transactions abroad. You can get legal advice and assistance in preparing the necessary documents on the Visit Ukraine portal. Leave complex issues to professionals.

We remind you! Ukrainian legislation does not prohibit foreigners from being employed and doing business in Ukraine, but income earned in the country is subject to mandatory taxation. Read our previous article to find out when foreigners are obliged to pay taxes and how the system of double taxation and e-residency in Ukraine works.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

Ihor Usyk is the Head of Legal Department at Visit Ukraine

Before you travel to Ukraine or while you are already in the country, seek legal advice. Our team will help you feel safe and confident during your trip, business trip or relocation.