Order of the Ministry of Finance of Ukraine as of 13.12.2021 № 663 “On approval of Procedure of Registration and deregistration of a foreign company as corporate income tax payer with the status of tax resident of Ukraine”, registered in the Ministry of Justice of Ukraine on 21.01.2022 under № 67/37403, has entered into force.
This Procedure applies to legal entities established according to legislation of other countries (foreign companies) and that have effective management in Ukraine.
Presence of effective management place of a foreign company in Ukraine is the basis for a foreign company to obtain the status of tax resident of Ukraine as the corporate income tax payer.
Read the Order of the MFU № 663 here.