Selection of special taxation conditions by legal entities - residents of Diia Ci

Taxpayers, please note the need to comply with deadlines for submitting Application for the legal entity’s transition to taxation as a resident of Diia City – taxpayer with special conditions or refusal of such taxation (hereinafter – Application).

Application is submitted to the controlling body at the tax address of such payer by electronic communication means in electronic form (including to the authorized body applying for status of a resident of Diia City in manner established by the Law of Ukraine "On stimulating development of the digital economy in Ukraine")  in compliance with requirements of Section II of the Tax Code of Ukraine (hereinafter – Code) and the Laws of Ukraine "On electronic documents and electronic document management", "On electronic trust services" not later than 15 calendar days before the beginning of next calendar quarter and in case of refusal of taxation as a resident of Diia City – taxpayer with special conditions of resident of Diia City not later than 10 calendar days before the beginning of new calendar year.

Consideration of Application is carried out by the controlling body after its receipt by electronic communication means in electronic form.

Decision on approval (refusal of approval) of the Application is sent to legal entity in manner specified by Article 42 of Section II of the Code.

Grounds for refusal to approve the Application by the controlling body are:

absence of taxpayer in register of Diia City;

application was submitted in violation of terms;

transition of the corporate income tax payer on a general basis to taxation as a resident of Diia City – taxpayer with special conditions more than once during a calendar year.

For transition of legal entity to taxation as a resident of Diia City – taxpayer with special conditions, the Application form is posted on the STS’s web portal (document form identifier J1309001).

Reminder! According to Paragraph 141.10 Article 141 Section III of the Code, the Ministry of Finance of Ukraine issued Order № 99 as of 03.17.2022 "On approval of the Application form for transition of legal entity to taxation as a resident of Diia City – taxpayer with special conditions or the refusal of such taxation and Procedure for submitting and considering such Application" registered in the Ministry of Justice of Ukraine on 29.03.2022 under №364/37700.

This Order approved the Application form for transition of legal entity to taxation as a resident of Diia City – taxpayer with special conditions or the refusal of such taxation and Procedure for submitting and considering the Application for transition of legal entity to taxation as a resident of Diia City – taxpayer with special conditions or refusal from such taxation.