Creation of account and submission of Application for the non-resident’s registration in the controlling body body

Interaction of a non-resident with the controlling body, incl. registration of a non-resident as a value added tax payer is carried out through a special portal solution for non-resident users who provide electronic services (hereinafter - the Non-resident – VAT payer office).

Entrance to the Non-resident – VAT payer office is carried out by following the link "Non-resident – VAT payer office" posted in the banner "For non-residents - electronic service providers" of the STS web portal by authorizing a non-resident.

To authorize a non-resident (hereinafter - Non-Resident) in the Non-resident – VAT payer office, it is necessary to create an account of a non-resident user - provider of electronic services (hereinafter - the Account).

You can create an Account in the banner "For non-residents - electronic service providers" of the STS web portal.

When creating an Account, be sure to specify:

- user's e-mail;

- verification code obtained as a result of verification of the user's e-mail;

- last name, first name and patronymic of the person creating the account;

- full name of the non-resident;

- identification (registration, business) number (code) of the non-resident in the country of registration;

- country of registration;

- non-resident domain name

and the user's password for further authorization in the Non-resident – VAT payer office.

For reference. The creation of an Account for other users of the Non-Resident is carried out after the registration of such Non-Resident in the controlling body with sending to the controlling body an official letter confirming the authority of another user.

The Account allows entering the Non-resident – VAT payer office and submitting an Application for registration of a non-resident as a VAT payer to register non-resident as a VAT payer with the controlling body.

!! Attention. Creating an account is not a registration of a non-resident as a VAT payer with the controlling body.

After creating an account, the user has access to the form of the Application for registration of a non-resident as a value added tax payer (hereinafter - the Application) to register non-resident with the controlling body.

After filling in all the fields of the Application, it is necessary to save it.

and send to the controlling body.

If it is necessary to further process the information when filling in certain fields of the Application, the user is given the opportunity to save the form of the Application, adjust it and send it to the controlling body.

The Application Form (№ 1-RОN) is established in Ukrainian and English and is an Annex to the Regulations on registration of value added tax payers, approved by the Order of the Ministry of Finance of Ukraine dated of November 14, 2014 № 1130, amended by the Order of the Ministry of Finance of Ukraine “On introducing changes to the order of Ministry of Finance of Ukraine dated of November, 14, 2014,
№ 1130”, which was registered in the Ministry of Justice of Ukraine on December 23, 2021 under № 1657/39279.

Excerpt from the Regulations and the form of the Application (№ 1-RON) are published on the portal solution https://tax.gov.ua/data/files/265474.pdf

The form of the Application is the same for all cases of its submission (for mandatory and voluntary registration, amendments to the credentials) and provides for the selection of the appropriate registration action in section 2: registration or re-registration (making amendments).

The Application is submitted together with electronic copies of an extract from the business register (commercial, banking or other register, which records the state registration of the company, organization), issued in the country of registration of such non-resident (hereinafter - the business register), a document confirming the assignment of the identification (registration, business) number (code) of a non-resident in the country of non-resident’s registration, if the extract from the business register does not contain information about such number (code) (hereinafter - number (code) assignment document) and document confirming the authority of the representative of non-resident who will be subject to electronic remote identification. The Application is also accompanied by information which confirms the fact and the period of reaching the amount of transactions for the supply of electronic services to individuals, determined for mandatory registration.

The information entered in the Application must correspond to the documents attached to the Application.

Copies of documents to the Application are attached in pdf format. Provision of copies of documents with an official translation into Ukrainian will facilitate the consideration of the Application by the controlling body. Several attachments may be attached to the Application. When adding attachments, the number, name and date of the document are indicated.

As a result of Application consideration, an Information Notice on registration or refusal of registration of a non-resident as a value added tax payer is sent. The results of consideration of the Application are sent to the Office of the Non-Resident with their simultaneous sending to the e-mail of the Non-resident specified in the Application.

In case of receiving the Information Notice on refusal of registration (re-registration) as a value added tax payer, the user can re-fill in a new Application in the Non-resident – VAT payer office and send it to the controlling body after eliminating the reasons for refusal of registration as a VAT payer.

Important!  To confirm the information provided during registration as a VAT payer, within 180 calendar days from the date of registration, the non-resident sends to the postal address of the tax authority an official letter confirming the information provided during registration as a VAT payer, including non-resident’s identification (registration, business) number (code) and the representative of a non-resident who is electronically remotely identified.