If you hold a temporary residence permit, you must de-register your place of residence and depart from Ukraine within seven calendar days once your temporary residence permit expires.
Payment of taxes after departure from Ukraine may be problematic. Agree on a procedure for this with your Ukrainian bank/employer before departure.
Do not forget to issue a Power of Attorney to your tax consultants/trusted persons before your departure, as they may have to finalise your Ukrainian tax return filing or immigration formalities after your leaving or to reply to a tax audit request.
You are not required to declare exported goods with a value of up to EUR 10,000 (if they are not subject to any permits for export).
Goods with a total value more than EUR 10,000 should be declared. If you can provide documents confirming that you have purchased these goods at the expense of your income received in Ukraine, these goods can be declared via a simplified procedure.
Director, Market Entry & Exit, Employment & Immigration practice, Attorneys Association "PwC Legal in Ukraine"
Tel: +380 44 354 0404