Consulting and legal company Avante

To obtain a non-residential identification code in Ukraine, you need to fill out an account card, collect a package of documents and apply with them to the territorial body of the State Fiscal Service of Ukraine. In addition, you can issue a power of attorney for a representative who will receive a TIN for a foreigner without his presence.

There are 3 main ways to obtain a residence permit:
- obtaining a work permit and official employment;
- marriage with a citizen of Ukraine;
- investment of funds in the country's economy.Our managers are always ready to answer your questions. You can call us during the weekends and at night. Also, you can visit our office for a personal consultation.

First of all, a foreigner who wants to register a business in Ukraine must decide on the organizational and legal form of its conduct. Among all the organizational and legal forms provided for by the civil legislation of Ukraine, the most relevant for foreigners are LLC (limited liability company) and sole proprietorship (individual entrepreneur)

To date, the legislation does not provide for the minimum size of the authorized capital of limited liability companies. Thus, the authorized capital can be 1-2 hryvnia, although this will undoubtedly affect the assessment of the existence and activities of the company in the eyes of its counterparties.

A foreigner can acquire ownership of any immovable property with the exception of agricultural land plots, communal and state property. The real estate purchase and sale agreement must be concluded in writing and must be notarized.

Today, foreign citizens can obtain either a temporary residence permit or a permanent residence permit in Ukraine.

Legal entities that are on the common system pay the following basic taxes, fees and other mandatory payments in accordance with the tax code:
- corporate income tax (18%)
- value added tax (20%)
- military tax (1.5%)

Yes. If a legal entity decides to suspend its activities, it is necessary to submit zero reporting. The declaration must be submitted on time and in accordance with all the rules. Otherwise, you will have a current account blocking and a fine.

- taxation system;
- the volume of incoming and outgoing documents and payments;
- the number of employees;
- import and export;
- the presence of a separate account;
- production;

According to paragraphs. 120.1 TCU failure to submit or untimely submission by the taxpayer or other persons obliged to calculate and pay taxes, tax returns (calculations), entails the imposition of a fine in the amount of 170 UAH for each such failure or untimely submission. An individual entrepreneur submits a declaration of the EN payer in the third group for a quarter (thus, for a year he had to submit 4 declarations).

First of all, it should be mentioned that there are three types of visas:
· transit (type "B"), issued in the case of transit through the territory of Ukraine to a third state, as well as the implementation of transit transportation of goods and passengers by road. The allowed period of stay on such a visa does not exceed 5 days. Transit visas are issued as single, double and multiple entry;
· short-term (type "C"), issued for a stay in Ukraine for up to 90 days within 180 days. Short-term visas are issued as single, double and multiple entry;
· long-term (type "D"), issued for the purpose of further processing by the competent authorities of Ukraine documents giving the right to stay or reside in Ukraine for a period exceeding 90 days. Long-term visas are issued as multiple entry visas for 90 days.

To obtain all types of visas, you need to submit:
1. Passport document.
2. Completed and signed visa application form.
3. One colored photograph.
4. Biometric data.
5. Relevant Health Insurance Policy.
6. Documents confirming the availability of sufficient financial security.
7. Document confirming the payment of the consular fee.
8. A document confirming the purpose of the trip to Ukraine, depending on the type of visa.

The above documents must be submitted to the embassy or consulate of Ukraine abroad, or to the visa centers of Ukraine abroad (for foreigners and stateless persons residing in the territory of 47 states where the visa centers of Ukraine are located).
As usual, foreign diplomatic institutions issue a visa within 10 working days from the date of receipt of the necessary documents. However, this period can be extended up to 20 working days if additional checks are required. The consular fee for visa processing is charged at the rate of 65 USD.
Additionally, there is the possibility of obtaining a visa urgently (up to 5 working days) at the request of a foreigner or stateless person. For urgent visa processing, the consular fee is doubled.
Either, the legislation provides a list of categories of persons for whom a visa is issued free of charge. In particular, such persons include: children under 6 years of age; foreign Ukrainians upon presentation of a certificate of a foreign Ukrainian, another of the spouses of a foreign Ukrainian, their children; persons who enter Ukraine and use a diplomatic or service passport, and others.

11/04/2021

THIS LEGAL INFORMATION IS VALID AS OF THE DATE OF PUBLICATION, THEREFORE IS INFORMATIVE

In order to stimulate the influx of foreign investment in Ukraine, on December 17, 2019, the Law of Ukraine "On State Support of Investment Projects with Significant Investments in Ukraine" was adopted, which provides for the creation of favorable conditions for attracting significant investments to Ukraine by providing tax incentives and other state support to such investors.
The law requires the conclusion of a special investment agreement between the applicant and an investor with significant investments, from one entity, and the state of Ukraine or a territorial community, which determines the form and amount of state support provided to the investor for the implementation of the project.
To obtain the right to receive state support, an investment project must fit in the requirements specified in Article 5 of the said Law, namely:
1) an investment project with significant investments is being implemented on the territory of Ukraine in the processing industry (except for the production and circulation of tobacco products, ethyl alcohol, cognac and fruit, alcoholic beverages), extraction for the purpose of further processing and / or enrichment of minerals (except for stone and brown coal, crude oil and natural gas), waste management, transport, warehousing, postal and courier activities, logistics, education, scientific and scientific and technical activities, health care, art, culture, sports, tourism and resort and recreational areas ;
2) an investment project with significant investments provides for the construction, modernization, technical and / or technological re-equipment of investment objects in the areas specified in paragraph 1 of this part, the acquisition of the necessary equipment (equipment) and components for it, and may also provide for construction at the expense of funds investor, which is necessary for the implementation of an investment project with significant investments in adjacent infrastructure facilities;
3) the creation during the implementation period of the investment project with significant investments of at least 80 new jobs with the average salary of employees, the amount of which is at least 15 percent higher than the average salary for the corresponding type of activity in the region in which the project is being implemented, for previous calendar year;
4) the amount of significant investments in investment objects during the implementation period of an investment project with significant investments exceeds the amount equivalent to 20 million euros, calculated at the official exchange rate established by the National Bank of Ukraine as of the first business day of the quarter in which the application is submitted, and on the date of actual implementation of significant investments in investment objects pursuant to a special investment agreement;
5) the term for the implementation of an investment project with significant investments does not exceed 5 years.

State support for investors with significant investments consists of:

1) all funds exempt from taxation - the amount of taxes and fees that are not paid to the budget and remain at the disposal of an investor with significant investments in accordance with the terms of a special investment agreement. If a land plot is provided for use (lease) for the implementation of an investment project with significant investments with the collection of land payments for the provided land plot in an amount that is less than the amount established by the local government body for the relevant category of land in the relevant territory, the size of the difference is taken into account when determining the total amount of state support for the implementation of an investment project with significant investments;
2) the total cost of all objects of related infrastructure required for the implementation of an investment project with significant investments and built to fulfill a special investment agreement, as of the date of putting such objects into operation.

In pursuance of the aforementioned Law on 03/02/2021, Laws No. 1294-IX and No. 1293-IX were adopted, which amended the Tax and Customs Code regarding the specification of benefits for investors with significant investments (hereinafter - investors).
According to the above laws, the Tax Code of Ukraine and the Customs Code of Ukraine were supplemented with the following provisions:

✔️ Temporarily, until January 1, 2035, they are exempt from taxation by import duty and value added taxwhen imported into the customs territory of Ukraine and placed in the import customs regime - new equipment (equipment) and components to it, imported by investors with significant investments for their own use due to the implementation of an investment project with significant and investments in pursuance of a special investment agreement concluded in accordance with the Law of Ukraine "On State Support of Investment Projects with Significant Investments in Ukraine", provided that the relevant goods were manufactured no earlier than three years before the date of their import into the customs territory of Ukraine, were not in use and classified by such codes according to UKT VED: 8402-8405, 8406 82 00 10, 8406 82 00 90, 8411, 8 40 00 00, 8413 50, 8413 60 20 00, 8413 60 70 00, 8413 60 80 00, 8413 70 21 00, 8413 70 29 00, 8413 70 30 00, 8413 70 35 00, 8413 81 00 00, 8413 82 00 00, 8414 10, 8414 40 90 00, 8414 80, 8416, 8417, 8418 (except 8418 10 20 10, 8418 10 80 10, 8418 21, 8 9 8419, 8420, 8421, 8422 (except 8422 11 00 00), 8423 (except 8423 10 10 00, 8423 81 25 00, 8423 90), 8424 4 0 8425 49 00 00), 8426-8431, 8433 60 00 00, 8434, 8435 (only machines and mechanisms for the production of juices or similar drinks), 8436-8442, 8443 (except 844 448 448, 8449 00 00 00 , 8451, 8452 (except 8452 10, 8452 30 00 00, 8452 90 00 00), 8453-8466, 8470 30 00 00, 8 5, 8477, 8479, 8480, 8481 (except 8481 80), 8483, 8486, 8487 , 8501, 8502, 8503 00, 8504, 8506, 8507, 8 8537, 8538 10 00 00, 8543, 8607, 8608 00 00 00, 8709, 9006 30 00 00 (only for cameras intended for medical and surgical examination of internal organs ), 90 00, 9011, 9012, 9018 (except 9018 31, 9018 32, 9018 39 00 00), 9019, 9020 00 00 00, 9022, 9023 00, 922, 902 9 are approved by the Cabinet of Ministers of Ukraine together with the conclusion of a special investment agreement ...
BUT, in case of alienation of equipment (equipment) and components for it, imported into the customs territory of Ukraine in this manner, earlier than five years from the date of their importation into the customs territory of Ukraine or in case of early termination of a special investment agreement (except in cases where early termination a special investment agreement is due to a violation of the state's obligations to provide state support under a special investment agreement or the occurrence of force majeure (force majeure circumstances), the investor is obliged to pay tax liabilities for value added tax, import duty and penalty interest. Either tax liabilities for value added tax are demanded to be executed in case of improper use of such equipment (equipment) and components.

✔️ Temporarily, until January 1, 2035, the peculiarities of taxation of the profits of an enterprise - an investor with significant investments (except for those implementing investment projects in the areas of extraction for the purpose of further processing and / or enrichment of minerals) are applied, which is a party to a special investment agreement, provided that such profit is derived from the performance of this special investment agreement.
The specified profit of an enterprise - investor is exempt from taxation with corporate income tax for 5 consecutive years starting from the first day of the first month of the calendar quarter determined by the taxpayer - investor with significant investments in the application submitted by him to the supervisory authority on the use of the right to apply such exemption, but not earlier than the date of submission of such a statement, as well as the date specified in the register of investment projects with significant investments of the date of the investor's fulfillment of the obligations provided for by a special investment agreement.
BUT, if an investor - a payer of corporate income tax carries out controlled operations within the framework of activities related to the implementation of a special investment agreement, then the object of taxation with corporate income tax, taxed at the base (basic) rate, is determined separately at the level:
- excess of the price determined according to the arm's length principle over the contract (contract) value (the value at which the corresponding operation should be reflected in accordance with national accounting regulations (standards) or international financial reporting standards) of goods (works, services) sold;
- excess of the contractual (contract) value (the value at which the corresponding transaction should be reflected in accordance with national accounting regulations (standards) or international financial reporting standards) of the purchased goods (works, services) over the price determined according to the arm's length principle.
Controlled transactions are the business transactions of the taxpayer that can affect the taxable object of the tax on the profit of the taxpayer's enterprises, namely:
a) business transactions with related non-resident persons;
b) foreign economic transactions for the sale and / or purchase of goods and services through non-resident commission agents;
c) ongoing business transactions exist with non-residents registered in the states (territories), in included in the list of states (territories) approved by the Cabinet of Ministers of Ukraine (https://zakon.rada.gov.ua/laws/show/1045-2017-%D0%BF# n10), or are residents of these states;
d) business transactions carried out with non-residents who do not pay income tax (corporate tax), including from income received outside the state of registration of such non-residents, and / or who are not tax residents of the state in which they are registered as legal entities.
е) business transactions carried out between a non-resident and his permanent representative office in Ukraine.
If the investor is a controlling person, a separate object of taxation with corporate income tax taxed at the base (base) rate is the adjusted profit of a controlled foreign company, determined in accordance with Article 39-2 of the Tax Code of Ukraine (comes into force from 01.01.2022). Such objects of taxation, as well as controlled transactions, are not exempt from taxation and are subject to taxation in accordance with the general procedure.

✔️ Temporarily, until January 1, 2035, in terms of payments for land plots, the normative monetary valuation of which has been carried out, used in the implementation of investment projects with significant investments (except for investment projects in the areas of production for the purpose of further processing and / or enrichment of minerals) in in accordance with the Law of Ukraine "On State Support of Investment Projects with Significant Investments in Ukraine", local governments can:
- to establish rates of land tax and rent for state and communal land in an amount less than the amount of land tax established by a decision of the relevant local government body for a certain category of land paid in the relevant territory;
- exempt from payment of land tax.

EMPLOYMENT PROCEDURE FOR FOREIGNERS IN UKRAINETHIS LEGAL INFORMATION IS VALID AT THE TIME OF PUBLICATION, THEREFORE IN AN INFORMATIVE IN CHARACTER, THAT IS, IT CANNOT BE APPLIED UNCONDITIONALLY IN EVERY CASE

GENERAL INFORMATION

The Constitution of Ukraine stipulates that foreigners and stateless persons staying in Ukraine legally enjoy the same rights and freedoms, and also bear the same obligations as citizens of Ukraine, with the exceptions established by the Constitution, laws or international treaties of Ukraine.

Ukrainian employers can hire foreigners and stateless persons only after obtaining a PERMISSION for them to use the labor of foreigners and stateless persons (hereinafter - the work permit).

A work permit is a document that entitles the employer to temporarily (for the period of the contract) use the labor of a foreign employee in a specific position.

The permit is received by the employer, not the foreigner; therefore, such a permit is issued for the employment of a foreigner with a specific employer in a specific position.
A foreigner can work in various positions in one or several (two or more) employers, only subject to obtaining work permits for each position separately.

For foreigners - employees, a work permit is a legal basis for obtaining a residence permit in Ukraine.

VALIDITY

In most cases, a permit is issued for the duration of an employment agreement (contract), but not more than 1 year, for certain categories of foreigners this period can be up to 3 years, for internal corporate assignees (the corresponding status is defined in the Protocol on Ukraine's accession to the World trade organization) special terms are set:
1) for special categories of foreigners (foreign highly paid professionals; founders and / or participants and / or beneficiaries (controllers) of a legal entity established in Ukraine; graduates of universities included in the first hundred in world university rankings, in accordance with the list determined by the Cabinet Ministers of Ukraine; foreign workers of creative professions; foreign IT-professionals; GIG-specialists) - for no more than three years;
2) for foreign workers who are sent on a business trip - no more than three years;
3) for intracorporate assignees - for the period of validity of the decision of the foreign business entity to transfer the foreigner to work in Ukraine and the contract;
4) for all other foreign employees - for no more than one year.

The permit can be renewed an unlimited number of times.

SALARY (REQUIREMENTS)

1) for foreigners - employees in public associations, charitable organizations and educational institutions - UAH 30,000. (5 minimum wages);
2) for all other categories of foreigners - employees - UAH 60,000. (10 minimum wages);
3) for special categories of foreigners (foreign highly paid professionals; founders and / or participants and / or beneficiaries (controllers) of a legal entity established in Ukraine; graduates of universities included in the first hundred in world university rankings, in accordance with the list determined by the Cabinet Ministers of Ukraine; foreign workers in creative professions; foreign IT professionals; GIG-specialists) - has no minimum wage requirements.

FOREIGNERS AND CITIZENSHIP PERSONS WHO CAN WORK WITHOUT PERMISSION

Employment is carried out without permission:
• foreigners permanently residing in Ukraine;
• foreigners who have refugee status or have received permission to immigrate to Ukraine;
• personnel of foreign sea (river) fleet and airlines that serve such companies in Ukraine;
• employees of foreign mass media accredited to work in Ukraine;
• athletes, artists and art workers to work in Ukraine in their specialty;
• workers of emergency rescue services for urgent work;
• employees of foreign missions;
• clergymen, at the invitation of religious organizations;
• foreigners who arrived in Ukraine for international technical assistance;
• foreigners who arrived in Ukraine for teaching and / or research activities in institutions before higher and higher education;
• other categories of foreign citizens.


PROCEDURE FOR OBTAINING PERMISSION AND CONTINUING ITS VALIDITY

To obtain a permit, the employer applies to the regional employment center with the following documents:
• application in the form;
• copy of passport with translation into Ukrainian;
• color photograph of 3.5 x 4.5 centimeters;
• a copy of the draft labor agreement (contract) with a foreigner.

When employing certain categories of foreigners and stateless persons, employers additionally provide the following documents:

1) for graduates of universities included in the first hundred in world university rankings - a copy of the higher education diploma of the corresponding university;
2) for foreign workers of creative professions - notarized copies of documents identifying the authorship;
3) for foreign business travelers - a copy of the agreement (contract) between the Ukrainian and foreign business entities;
4) for intracorporate assignees - the decision of a foreign company to transfer a foreigner to work in Ukraine and a copy of the contract.

All documents issued in another country must be legalized by affixing an apostille or consular legalization.

The decision to issue a work permit is made within 7 working days from the date of receipt of the relevant application (the decision to extend the validity of the permit or to enter it into is made within 3 working days).

An application for renewal of the permit is submitted by the employer to the regional employment center no later than 20 calendar days before the expiration of such a permit.

Fee for issuance or renewal of a permit:

1) if the period for which the permit is issued is from 1 to 3 years - 13620.00 UAH. (Six living wages for able-bodied persons established by law on January 1 of the calendar year in which the employer submitted documents *)
2) if the period for which the permit is issued is from 6 months to 1 year - UAH 9080.00. (Four minimum wages for able-bodied persons established by law on January 1 of the calendar year in which the employer submitted documents *)
3) if the period for which the permit is issued is up to 6 months - UAH 4540.00. (Two living wages for able-bodied persons established by law on January 1 of the calendar year in which the employer submitted documents *)

* the subsistence minimum for able-bodied persons on January 1, 2021 is 2270 hryvnia

Obligations of the employer after obtaining the permit:

1) pay for the issuance or renewal of the permit - within 10 working days from the date of receipt of the decision on the issuance or renewal of the permit;
2) conclude an employment agreement (contract) with a foreigner - within 90 calendar days from the date of issue of the permit;
3) provide the employment center with a copy of the employment agreement (contract) - within 10 days after the conclusion of the employment agreement (contract).

CANCEL PERMISSION

The Employment Center shall revoke the issued permit in the event of:
• failure to pay within 10 working days
• failure of the employer to submit a copy of the employment agreement (contract) within 10 days after its conclusion;
• submission by the employer of an application to revoke the permit;
• identification of inaccuracy of data in the submitted documents;
• availability of a decision on forced return or forced expulsion of a foreigner;
• establishment of the fact of employment of a foreigner on conditions other than those determined by the permit;
• entry into legal force of a court conviction by which a foreigner or stateless person was convicted of a criminal offense.

LIABILITY FOR VIOLATION OF LEGISLATION ON EMPLOYMENT OF FOREIGNERS

The legislation provides for the imposition of fines on the employer for violation of the procedure for the employment of foreigners and foreigners themselves.

1) For employers employing foreigners without a work permit, a fine is imposed on the employer of UAH 120,000 for each person (in twenty times the minimum wage established at the time of detection of the violation).
2) For employer employing foreigners' labor on conditions other than those provided for by the permit - a fine on the employer of 60,000 UAH for each person (in ten times the minimum wage established at the time of detection of the violation).
3) For the work of a foreigner without a work permit - a fine for a foreigner from 1700 to 5100 UAH (from 100 to 300 non-taxable minimum incomes of citizens). Failure to pay the specified fine may become the basis for a ban on entry to Ukraine for a period of 3 years.
4) For admitting a foreigner to work without a work permit - a fine from 17,000 to 34,000 UAH. (from 1000 to 2000 non-taxable minimum incomes of citizens for repeated committing of a violation within a year, for which an official has already been subjected to an administrative penalty).

OUR SERVICES UNDER OBTAINING AN EMPLOYMENT PERMIT FOR FOREIGNERS:

• providing full advice on the employment of foreign citizens;
• development of a package of documents for obtaining a work permit;
• translation of passport and any other required documents;
• on behalf of the submission of documents to the employment center, control of consideration;
• informing the client about a positive decision and obtaining a work permit;
• payment of the official payment for the issuance of a permit;
• preparation of a package of documents for obtaining a type D visa at the embassy of Ukraine;
• submission of a contract to the employment center for the admission of a foreign employee.

Our company works according to the principle of individual approach to every client. This method allows us to succeed in tasks of any level.

Our company works according to the principle of individual approach to every client. This method allows us to succeed in tasks of any level.