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Doing Business in Ukraine Doing Business in Ukraine Moore Stephens - Kyiv PRECISE.Doing PROVEN. Business in UkrainePERFORMANCE. 2018 1 Introduction The Moore Stephens Europe ‘Doing Business In’ series of guides have been prepared by Moore Stephens member firms in the relevant country in order to provide general information for persons contemplating doing business with or in the country concerned and/or individuals intending to live and work in that country temporarily or permanently. Doing Business in Ukraine 2018 has been written for Moore Stephens Europe Ltd by Moore Stephens-Kyiv LLC, an independent member firm of Moore Stephens International Limited. In addition to background facts about Ukraine, it includes relevant information on business transactions and taxation matters. This Guide is intended to assist organizations that are considering establishing a business in Ukraine either as a separate entity or as a subsidiary of an existing foreign company. It will be helpful to anyone planning to come to Ukraine to work and live there either on secondment or as a permanent life choice. Unless otherwise noted, the information contained in this Guide is believed to be accurate as at 31 December 2018. However, general publications of this nature cannot be used and are not intended to be used as a substitute for professional guidance specific to the reader’s particular circumstances. Moore Stephens Europe Ltd provides the Regional Executive Office for the European Region of Moore Stephens International. Founded in 1907, Moore Stephens International is one of the world’s major accounting and consulting networks comprising 276 independently owned and managed firms and 626 offices in 112 countries around the world. Our member firms’ objective is simple: to be viewed as the first point of contact for all our client’s financial, advisory and compliance needs. They achieve this by providing sensible advice and tailored solutions to help their clients’ commercial and personal goals. Moore Stephens member firms across the globe share common values: integrity, personal service, quality, knowledge and a global view. Brussels, December 2018 2 Doing Business in Ukraine 2018 Contents 1. Ukraine at a glance 4 VAT rates 22 Geography 4 Non-taxable and Tax-exempt transactions 22 Population 4 Calculation of VAT payable/receivables 23 History 4 Tax invoices and VAT accounts 23 Language & Religion 5 Reporting 23 Climate 5 Politics and government 5 Currency, time zone, weights and measures 5 7. Personal taxation 24 General Economic Outlook 5 Income tax 24 Tax residency 24 Tax agents 25 2. Doing Business 6 Tax base 25 Main forms of business organisation 6 Personal Income tax rates 26 The Limited Liability Company 6 Tax deductions 26 The Representative office 6 Tax calculation 26 The Joint Stock Company 7 Taxation of Individual Entrepreneurs and Labour relations and working conditions 7 Self-Employed Persons 26 Work permits, visas, etc. 7 Taxation of income from the sale of immovable property 27 3. Finance and investment 8 Business regulation 8 Banking and local finance 8 8. Other taxes 28 Exchange controls 8 Excise tax 28 Investment incentives 9 Property tax 28 Tax on real estate 28 4. The accounting environment 10 Transport tax 29 The audit environment 11 Land tax 29 5. Overview of tax system 12 8. Social security contribution 30 National-level and local taxes 12 Reporting and payment requirements 30 Appeals 15 9. IT taxes 31 6. Taxes on business 16 IT Sector 31 Corporate Profit Tax 16 VAT rules 31 Tax base 16 Tax status of individual developers 31 Tax rate 17 Depreciation 17 10. Agricultural Industry 32 Transfer Pricing 17 Single tax 32 Special Rules 19 Corporate Profit Tax 32 Reporting period 19 Value Added Tax 32 Dividends payment 19 State transfers 32 Peculiarities of taxation of nonresidents’ income 19 11. Moore Stephens-Kyiv LLC Single Tax 20 General Survey 33 Value Added Tax 20 Registration as VAT payers 21 Our office 33 Our team 33 Import VAT 21 Doing Business in Ukraine 2018 3 Ukraine at a glance Geography History Ukraine is a country in Eastern Founded in 482 A.D., Kyiv, the capital existence: the Russian Empire, Europe, having the territory of of Ukraine, is one of the oldest cities Poland and then the Austro- 603,549 square kilometres (including in Europe. The formation of Ukraine Hungarian Empire had dominated 27,000 square kilometres of the as an independent state dates back to much of the land; but Ukraine Republic of Crimea which is currently the end of the 9th century, when most suffered the incursions of Swedes deemed to be the territory occupied of the current territory of Ukraine and Ottomans as well. by the Russian Federation). It is the formed the medieval state of Eastern second largest country in Europe by Europe, i.e. Kyivan Rus, with its centre In the second half of the 18th territory (after Russia). in Kyiv. In the days of Kyivan Rus, Kyiv century, most of the Ukraine’s was one of the most developed and ethnographic territory was governed Ukraine borders Belarus to the north, richest cities in Europe. However, the by the Russian Empire. After the Poland, Slovakia and Hungary to the Mongol-Tatar invasion in 1240 caused collapse of Tsarist Russia in 1917, west, Romania and Moldova to the the country’s long-term decline. Ukraine achieved a short period of southwest, Russia to the east and the state independency (1917–1920), northeast. In the south and the After a long period of fight for its soon changing for subjection to the southeast it is washed by the Black independence against Lithuania and Soviet Union. Sea and the Sea of Azov. Poland, Ukraine again appeared on the European political map. Now it With the collapse of the Soviet Population was represented by the Zaporizhian Union, on 24 August 1991, Ukraine As of 1 January 2018 the population Sich due to the victory of Hetman emerge as a sovereign state. Since of Ukraine is estimated to be about 42 Bohdan Khmelnytsky in the National then, Ukraine has successfully million inhabitants. The largest cities Liberation War of 1648–54. However, developed into a democratic and by population are Kyiv, the capital of a short period of sovereignty was independent country with rich and Ukraine, Kharkiv and Odessa. followed by centuries of colonial diverse cultural heritage. Lviv, Ukraine Lviv, 4 Doing Business in Ukraine 2018 Lviv, Ukraine Lviv, Language & Religion The official language is Ukrainian. The sole body of legislative power is However, most of the population the parliament — the Verkhovna speaks both Ukrainian and Russian. Rada of Ukraine — that consists of The freedom of religion is enshrined deputies and is a permanent constitutionally. The main religions structure elected every five years on are Orthodoxy and Greek the majority-proportional basis. Catholicism; there are also some groups of citizens that are Muslims. Currency, time zone, weights and measures Climate The national currency of Ukraine is the On the territory of Ukraine, the hryvnia, the ISO abbreviation is UAH. temperate continental climate is As of 31 December 2018, USD 1 = featured by fairly hot summers (the UAH 27.7206, EUR 1 = UAH 31.856. warmest months temperature ranges from 25°C to 30°C) and relatively Ukraine lies in the EET time zone cold winters (the coldest months (UTC+2, in summer season — temperature falls far below zero, UTC+3). about –20°C). The country uses the metric system of Politics and government weights and measures; temperature Ukraine is a parliamentary-presidential units are degrees Celsius. unitary republic. On 8 June 2014 Petro Poroshenko became the fifth General Economic Outlook president of Ukraine. The president is On 16 September 2014 Ukraine elected for five years by means of ratified the Agreement of association ballot voting in general equal and with the European Union, thereby direct elections; having the total term securing its intentions to deepen the of the office of no more than two integration between Ukraine and the consecutive terms. The Prime Minister European Union. Ukraine is now of Ukraine leads the executive branch experiencing a period of democratic represented by the Cabinet of transformations and economic reforms Ministers of Ukraine. Since April on the path to European integration. 2016, this office has been held by Ukrainian business is open for new Volodymyr Groysman. potential partnerships to provide a valuable contribution to economic development and its modernization. Lviv, Ukraine Lviv, Doing Business in Ukraine 2018 5 Doing Business Main forms of business organisation Limited Liability Companies are Main forms of legal entities are required to submit monthly, quarterly designated in the Civil Code and the and annual tax returns as well as Commercial Code of Ukraine. Foreign monthly returns on social citizens and legal entities can be contributions and quarterly and founders and members of legal annual financial statements. entities on an equal basis with citizens of Ukraine. The Representative office In addition, a common form of doing The Limited Liability Company business is a formation of Limited liability company (LLC) in representative offices of foreign which the shareholders’ liability is companies in the territory of Ukraine. limited by their shares is the most In accordance with the legislation, the widespread form of commercial representative office is not a legal companies in Ukraine. The activity of entity and performs functions of LLC and corporate relationships protection and representation of between shareholders are governed interests of a foreign company. by the Law of Ukraine “On Limited Liability and Additional Liability There are two types of representative Companies,” company’s Articles of offices: (1) non-commercial Association and shareholders’ representative office can only function agreement. to represent its headquarters with no right of business activity on the LLC can be established by at least one territory of Ukraine; and (2) person, either physical person or legal commercial representative office (or entity, irrespective of the residency.
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