Tax resident certificate

A certificate confirming the status of a tax resident of Ukraine is an official document issued by the tax authorities of Ukraine, which confirms that a person or organization is a taxpayer in Ukraine in the reporting tax year. Usually, this document is needed for persons and business entities who work abroad or carry out foreign economic activity.
The certificate of tax resident is issued in accordance with international agreements signed between the Government of Ukraine and the governments of other countries. Usually, these agreements define that a tax resident is a person who is subject to taxation in the country where he/she has a place of residence, permanent residence, place of management body, place of registration or other similar criteria. At the same time, international agreements also contain a number of criteria for determining tax residence if a person is registered in both treaty countries and can accordingly be recognized as a resident of both countries. In such a case, either the citizenship factor or the center of life interests (that is, where the person has closer connections and interests) play a role.

WHERE TO GET A TAX RESIDENT CERTIFICATE

The certificate of tax resident is issued by the tax service authorities at the place of tax registration of the applicant. The place of tax registration should not be confused with the place of registration, as they are different things. For a legal entity, it is quite simple to determine the place of tax accounting - it is indicated in the registration extract, which can be checked in the publicly available register of legal entities. The same applies to Individual enterpreneurs. As for ordinary citizens, there are nuances here. Usually, the place of your tax accounting is the tax office that issued you an identification code. If during your life you have changed the registration of your place of residence, but you have never changed your identification code, then you need to apply for a resident's certificate at the tax office that issued you the identification code and registered you in its tax register accordingly.
There are nuances regarding internally displaced persons. If the place of tax registration is the occupied territory, accordingly, a number of moves need to be carried out to change the place of tax registration and after that you can submit documents for a certificate - confirmation of the status of a tax resident of Ukraine.
If you need the advice of leading specialists regarding the issuance of a certificate of a tax resident of Ukraine, the lawyers of the "ENWOLT" legal association are at your service.