Affixing of apostille on official documents issued by the State Tax Service of Ukraine and its territorial bodies is carried out by the State Tax Service of Ukraine according to Rules for affixing apostille on official documents intended for use on territory of other states, approved by Order of the Ministry of Foreign Affairs, Ministry of Internal Affairs, Ministry of Education and Science, Ministry of Finance, Ministry of Justice as of 17.03.2023 № 125/209/293/139/999/5 and registered in the Ministry of Justice of Ukraine on 21.03.2023 under № 478/39534 (hereinafter – Rules).
Who can apply for service
Apostille is affixed at the request of a person who signed document or at the request of individual/legal entity (their representatives).
Package of documents
To affix apostille, the following must be submitted:
1. original document on which apostille is affixed or its certified copy in the prescribed manner;
2. payment document for service of affixing apostille or document confirming right to exemption from payment, or a copy thereof, certified according to the established procedure;
3. application from a person, who submitted such documents.
Taking into account provisions of Clause 1 of Article 1 and Clause 2 of Article 11 of the Convention, which cancels requirement for legalization of foreign official documents (hereinafter – Convention), in the application for affixing apostille, it is necessary to indicate the name of document (documents) sent to the State Tax Service for affixing apostille and country of destination use of such document(s).
Current list of states-parties of the Convention is available on website of the Hague Convention on Private International Law (English abbreviation – HCCH).
Paragraph 3 of Rules defines list of documents on which apostille is not affixed.
Submission of documents
In order to obtain apostille service, documents are submitted according to procedure established by the law to the State Tax Service of Ukraine at address: Lvivska square, 8, Kyiv, 04053.
Payment for provision of apostille service
According to Order of the Ministry of Finance of Ukraine № 54 as of 02.01.2023 "On the amount and payment procedure of apostille services", registered in the Ministry of Justice of Ukraine on 03.03.2023 under № 395/39451, payment for providing services for affixing apostille on documents issued by the State Tax Service and its territorial bodies and intended for use on the territory of other states is in the amount of three tax-free minimum incomes of citizens (currently 51 UAH).
Paragraph 2 of Order № 54 and Clause 2 of Paragraph 2 of Order of the Ministry of Justice of Ukraine № 161/5 as of 18.12.2003 "On the amount and payment procedure for affixing apostille", registered in the Ministry of Justice of Ukraine on 19.12.2003 under № 1197/8518, with amendments, stipulates that persons with disabilities of the 1st and 2nd groups, persons with disabilities as a result of the Second World War, citizens who belong to the first category of victims of Chernobyl disaster and orphans in the case of affixing on documents directly related to these citizens are exempted from payment.
Payment requisites
Account for crediting payment for provision of services for affixing apostille of the State Tax Service:
Recipient: Main Treasury Department in Kyiv city/Shevchenkivskyi district/22012500
Code according to the Only state register code of enterprises and organizations of Ukraine: 37993783
Recipient's account: UA918999980334109879031026011
Recipient's bank: Treasury of Ukraine (electronic administration of taxes)
Payment purpose: provision of apostille service.
Consideration term
Paragraph 11 of Rules stipulates that the consideration term of documents for affixing apostille is established by the competent authority.
Affixing of apostille, refusal to issue it is carried out by the State Tax Service within 20 working days from the date of receipt by the State Tax Service of the application and documents necessary for obtaining service of affixing apostille.