New form of certificate confirming tax resident status in Ukraine is valid
01/12/22
The issue of official confirmation of a tax resident status in Ukraine is important for many Ukrainians who were forced to flee abroad due to the war, but remain tax residents of Ukraine in 2022.
Finally, Order of the Ministry of Finance of Ukraine No. 248, dated 19 August 2022, was officially published. Thus, starting from 1 November 2022, the procedure for confirming a tax resident status in Ukraine to avoid double taxation in accordance with the norms of international treaties entered into force. And a new form of the certificate confirming a tax resident status in Ukraine to avoid double taxation in accordance with the norms of international treaties became valid. The main changes include the following:
- a relevant reporting (tax) period (year) for which the taxpayer confirms his/her status as a tax resident will be indicated in the confirmation certificate;
- a possibility to obtain a confirmation of the tax resident status in Ukraine in a format approved by a foreign tax authority is introduced;
- a taxpayer can submit an application in electronic form and receive a confirmation certificate online in the private part of his/her electronic cabinet.
Despite the official publication date of 1 November 2022, information about the official enforcement of Order No. 248 appeared in public access just recently. Even last week, local tax inspectorates issued such confirmation certificates in accordance with the “old” format. Moreover, in practice, the application for obtaining a certificate confirming a tax resident status in Ukraine can still be submitted only in paper form, since no identifier for its submission in the electronic form is available yet. We hope that the technical option for electronic application will be provided in the nearest future.
PwC experts are ready to provide more details on obtaining a certificate confirming a tax resident status in Ukraine according to the new procedure, as well as on other issues related to the taxation of Ukrainians abroad.
