Tax residency and income tax: checklist

Determine your tax status in Ukraine, obtain a tax number if necessary, and file your tax return on time.

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1. Assess the tax residency criteria

Assess your permanent home, centre of vital interests, the days you stayed in Ukraine, and, where necessary, your citizenship.

1. Assess the tax residency criteriaAssess your permanent home, centre of vital interests, the days you stayed in Ukraine, and, where necessary, your citizenship.
2. Check the treaty rules for dual residenceIn cases of dual residence with Türkiye, apply the rules of the relevant treaty.

3. Prepare the 1ДР form and your identity documentFor registration, prepare the 1ДР form, your passport, and a certified translation of the passport into Ukrainian.
4. Apply to the Tax ServiceApply to a regional or Kyiv office in person, through a representative, by post, or through the electronic cabinet.
5. Obtain your РНОКПП numberThe application is free of charge; it normally takes 3 business days, 5 business days at another office, or 10 business days if there is an error.

6. Check whether you must file a returnFile a return if you have foreign income, income from someone who is not a withholding agent, sole-proprietor income, or became a resident during the year.
7. Obtain the foreign tax documentObtain a document showing the tax and tax base paid abroad, certified in accordance with the applicable rules.
8. File your return by 1 MaySubmit the return in person, through a representative, by post, or electronically through the electronic cabinet using an electronic signature.
9. Pay the tax by 1 AugustPay the tax shown in the return by 1 August; if you have a credit right, calculate the amount yourself.

Businesses come from the site’s Businesses section; they are not recommendations of the guide. This content is general information, not legal advice.