On March 19, 2021, changes to the Accounting Procedure for Tax and Fee Payers were published (Order of the Ministry of Finance No. 62 dated February 8, 2021).
The document is valid on the day of its official publication, except for its individual paragraphs, which come into force simultaneously with the entry into force of subclause 1, clause 84, Section I of Law No. 466-IX to clause 133.1.5 of the TCU.
The amendments are primarily intended to establish the procedure for registering and registering non-residents with regulatory authorities.
For registration, a foreign company or organization applies to the controlling body under Form No. 1-OPN. This form has been updated.
Non-residents (foreign law firms, organizations) that carry out activities in Ukraine through separate divisions, including permanent representative offices, and as of March 19, 2021, are not registered with the regulatory authorities, are required to submit documents for registration within two months defined in clauses 4.2, 4.4 of Section IV of the Accounting Procedure.
The Ministry of Finance also clarified that the date of receipt of documents by regulatory authorities (information, applications, requests, and other documents):
- submitted in paper form – is the date of receipt by the relevant controlling body;
- submitted in electronic form – is the time and date of receipt of such an electronic document, which are indicated in the electronic notification (receipt) generated by the STS software, in the format approved according to the procedure established by law.
If the document submitted in electronic form was received later than 16 hours of the business (operational) day, then the date of its receipt is the next business (operational) day after it.
Registration with the STS will now be confirmed not by an extract from the Unified State Register, but by information published on the portal of electronic services.
The grounds for making an entry in the Register of Self-Employed Persons on the termination of entrepreneurial activity of an individual entrepreneur or independent professional activity of an individual have also been updated.