Other compliance matters

It is important to keep in mind that an application for the initial issuance or renewal of either a temporary or a permanent residence permit must be made no later than 15 business days before the expiration of the term of stay in Ukraine.

If there are sufficient grounds (e.g. pregnancy, health condition, etc.) you may apply for an extension of your temporary stay in Ukraine. A written application from the foreign national and the host party must be submitted no earlier than ten and not later than three business days before the period of allowed stay expires.

Your place of residence should be registered with a local municipal body within 30 calendar days starting from the date of issue of the temporary residence permit.

Tax registration

Each taxpayer must obtain a special tax ID number. For example, you may need it when 

1) you open an account at a Ukrainian bank

2) a Ukrainian company pays you some income

3) when you file your Ukrainian personal income tax return and pay taxes.

A tax ID does not mean that you are registered as a tax resident of Ukraine. This is only registration as a taxpayer (resident or non-resident).

Tax reporting and tax payment

A tax return should be filed in most cases if taxes have not been withheld at the source of income, e.g.:

• employment remuneration from foreing company for work performed in Ukraine;

• investment profit / loss;

• renting out your apartment

• dividends from a non-Ukrainian entity

Consult us regarding whether you are exempt from filing a tax return.

There is no joint or spousal filing in Ukraine, each person files separately.

Deadlines: 

• tax return – 30th April of the following calendar year

• extension – until 31st December of the following calendar year

• tax payments – 31st July of the following calendar year (only in UAH!). 

Tax assessments are not issued. You may be subject to a tax audit within a 3-year “claw back” period. Therefore, obtaining a “certificate of good standing” after taxes are paid is strongly recommended!