NEWS & INSIGHTS
Up-to-date.

  • Home
  • News & Insights
  • Ukraine introduces e-residency and 5% single tax for non-resident individuals
Insights

Ukraine introduces e-residency and 5% single tax for non-resident individuals

November 2022 – On October 6, 2022, the Law of Ukraine No. 2654-IX "On Amendments to the Tax Code of Ukraine and some other laws of Ukraine regarding the taxation peculiarities of electronic residents’ business activities" was adopted. It will enter into force on April 1, 2023.

The Law introduces a special status for foreign individuals who are not Ukrainian tax residents allowing them to carry on business activities without the need to be present in Ukraine. For these purposes the e-resident will be able to open a bank account, obtain an electronic digital signature and register as a private entrepreneur remotely.

Download in English: Download in Ukrainian:

E-residency_EN

E-residency_UA

 

For more information, please contact the authors of the article. 

    • SHARE