According to clause 64.5 of the TCU, non-residents (foreign legal entities, organizations) operating in Ukraine through representative offices (regardless of the status of the representative office) must register with the tax authorities.
Due to changes introduced by Order of the Ministry of Finance of Ukraine #62 “On approval of changes to the Procedure for registration of taxpayers” of 08.02.2021, non-residents operating in Ukraine through non-permanent offices are given the opportunity to register with tax authorities without registering as Corporate Income Tax payers till May 19, 2021.
EBA Management Development Centre together with Accountor Ukraine invite you to take part in the Online-Lecture: Mandatory Registration of Non-Residents Operating in Ukraine Through Representative Offices. Practical Aspects.
- Nadiya Kuziv, Executive Director at Accountor Ukraine, Accounting and tax consultancy expert, 15 years of experience in international business.
- Katerina Lysechko, Head of Legal Department at Accountor Ukraine, Legal Advisor, 12 years of experience at international companies; attorney.
Partner: Accountor Ukraine
Target Audience: CEOs, Directors of Finance, Chief Accountants, Legal Advisors of representative offices.
Topics under discussion:
- Definition of “taxable income” with consideration to the “arm’s length” principle; confirmation of compliance with transfer requirements.
- Peculiarities of filing documents for registration and filling out the prescribed form.
- Establishing the status of the representative office in accordance with statutory documents and data from the tax authorities.
- What to do if the status of the representative office does not correspond to the data from the tax authorities.
- Practical aspects of changing the representative office’s status: if it has been registered with the tax authorities as a permanent representative office but is not a permanent one.
What knowledge and skills will you acquire?
The attendees will hear the information and recommendations concerning the changes in:
- Registration procedures of non-residents and representative offices with State Tax Service of Ukraine.
- Taxation of representative offices’ revenue.
Registration is obligatory. To become a participant, please, click the “Register” button. Only the users of the EBA site can register at the event. Number of listeners is limited. Should you have any questions, please, write at email@example.com or call (044) 496-06-01.