Plan to use tax documents abroad? Reminder of the rules for affixing apostille

Press service of the State Tax Service of Ukraine, published 01 May 2026 at 15:45 Chapter: News

If a person prepares documents issued by the State Tax Service or its territorial bodies for use in other countries, they must undergo apostille procedure.

State Tax Service is authorized to certify official documents within its jurisdiction.

To ensure the procedure is successful, please pay attention to the list of reasons why apostille may be refused:

- non-compliance with the form: document does not comply with the sample or form established on the date of its issuance, or it lacks obligatory requisites;

- improper look: document is damaged (text is unreadable), written in pencil, received by fax or contains corrections and additions;

- lack of authority: if document does not belong to those on which the State Tax Service has a right to affix apostille;

- technical problems: it is impossible to obtain samples of signatures, seals or verify electronic certificate of the public key, etc.;

- doubts about the authenticity: document is suspected of being forged, signature or seal does not match available samples, document does not meet requirements for its execution and/or issuance.

Important to remember!

There are categories of documents that do not require apostille at all. These are:

- originals and copies of regulatory legal acts;

- explanations and legal opinions on the application of regulatory legal acts;

- documents that are in the essence of correspondence.

It is advised to carefully check status and content of documents before submitting them to avoid rejections and save your time.

For reference

Rules for affixing apostille on the official documents intended for use in territory of other states were approved by joint Order of the Ministry of Foreign Affairs of Ukraine, Ministry of Internal Affairs of Ukraine, Ministry of Education and Science of Ukraine, Ministry of Finance of Ukraine and Ministry of Justice of Ukraine № 125/209/293/139/999/5 as of 17.03.2023.