Representatives of the State Tax Service and the European Business Association discussed tax accounting of non-residents operating in Ukraine

State Tax Service continues its policy of openness and transparency in its activities. Regular meeting of the STS’s specialists with representatives of the European Business Association was held within a framework of the Communication Tax Platform.

Participants discussed registration peculiarities of foreign companies that have or do not have their permanent offices in Ukraine, submission of tax declarations for each reporting period in 2021 and audit conduction of foreign companies.

The EBA representatives were particularly interested in the income tax peculiarities. It was noted that income amounts of non-residents who conduct their activities in Ukraine through a permanent establishment are taxed in the general order according to the Tax Code of Ukraine. In this case, such permanent establishment is equated for tax purposes to a taxpayer who conducts its activities independently from such non-resident.

Innovations introduced by the Law of Ukraine 466-IX as of 16.01.2020 regarding the list of non-resident income taxpayers were also considered during the meeting.

Reminder! Meetings with representatives of business and public are regularly held within a framework of the Communication Tax Platform. This format of interaction allows to identify systemic problems and solve them quickly.

Communicate with the State Tax Service remotely using the “InfoTAX” service