Expert insights on accounting and tax
We track the changes. Plain English, practical advice about what really affects your business.
Ukrainian tax residency and CFC rules: what foreigners living in Ukraine should know
A guide for foreigners living in Ukraine: when you become a Ukrainian tax resident, how worldwide income is taxed, treaty tie-breakers, and CFC reporting.
Living in Ukraine: when do you become a Ukrainian tax resident?
Ukraine looks first at where you live and where your ties are; citizenship is the last test. How the residency cascade works for foreigners.
Ukraine taxes your worldwide income: what that means for a foreign resident
Ukrainian residents are taxed on income from anywhere in the world. How foreign tax credits work and why they don't reduce the military levy.
Centre of vital interests in Ukraine vs. your home country
How Ukraine, Poland, Spain, and Germany weigh the centre of vital interests, and why family and work in different countries create conflicts.
183 days in Ukraine: does it decide your residency?
In Ukraine, the 183-day count comes after home and centre of vital interests. How other countries use day counts differently.
Tax residency certificate from Ukraine or from your home country
The State Tax Service issues a Ukrainian residency certificate in 10 days. What a certificate proves and what it doesn't.
Foreigner registered as a sole proprietor (FOP) in Ukraine: residency consequences
FOP registration is a sufficient condition for a Ukrainian centre of vital interests. How advisers read it and how home countries may respond.
Foreign company owned by a Ukrainian tax resident: CFC reporting basics
If you are a Ukrainian tax resident and control a foreign company, Ukraine's CFC rules apply. Thresholds, deadlines, penalties, and exemptions.
Leaving Ukraine: how to show you are no longer a tax resident
A resident leaving Ukraine permanently files a return 60 days before departure. Which documents support non-resident status afterward.
Double taxation treaty tie-breaker explained
How Article 4 of a double tax treaty settles dual residency, step by step, and what evidence each step needs.
Dividends, salary, or freelance income from abroad while living in Ukraine
As a Ukrainian resident you declare foreign income. How treaties allocate taxing rights, how credits work, and what CRS changes.
U.S. citizen living in Ukraine: which rules apply
A short map of the rules a U.S. citizen living in Ukraine should check: Ukrainian residency, U.S. citizenship-based rules, and the treaty.
Ukrainian payroll and tax indicators for 2027: minimum wage, single tax, contributions and relief
The minimum wage rises to UAH 9,546 and the subsistence minimum for persons of working age to UAH 3,691. Almost every other figure for 2027 is derived from those two numbers: single tax, group thresholds, contributions, relief, sick pay, per diem allowances and gifts.
Resident of Ukraine and Poland at the same time: how the double tax treaty actually works
A person lives in Warsaw, pays Polish tax and still holds an open Ukrainian sole proprietor registration. From the Polish side the matter looks settled; from the Ukrainian side it also looks settled, with the opposite conclusion. That is a residency conflict, and it is resolved by Article 4 of the treaty.
Internal outstaffing: when a spin-off works and when shared services do
A company grows to the point where accounting, HR, IT and transport live a life of their own. Two tools solve this differently: a spin-off builds a separate company that eventually finds its own clients, shared services build an internal center serving only the group. Here is how both are structured in Ukraine — and what keeps them from being requalified.
How a company changes its activity codes under the 2027 classification
From 1 January 2027 Ukraine moves to NACE 2.1-UA. For an LLC the procedure starts inside the company, not at the registrar — and if the LLC is on the single tax (group 3), a second application to the tax authority is required.
How an individual entrepreneur changes activity codes under the 2027 classification
For a Ukrainian sole proprietor on the single tax, changing an activity code takes two steps — and the second one costs more if you forget it. Here is the procedure, the F0102103 form and the deadlines for groups 1–3.
Starting a business at 16 in Ukraine: how a teenager can legally register as a sole proprietor
A 16-year-old in Ukraine can register as a sole proprietor — the law says so explicitly. But between what the law allows and what actually happens in practice sit one notarized document, one channel that will refuse you, and roughly UAH 3,100 in mandatory monthly payments — due even in months with zero orders.
Financial monitoring and your personal card in 2026: a guide for individuals and freelancers without FOP status
Cards don't get blocked 'for something terrible'. In most cases, for months the client themselves fed the bank reasons for suspicion without realising it. We unpack limits, suspicion indicators, bank enquiries and practical steps to live comfortably in 2026.
Legal tax optimization or evasion: where the line runs
In the coming years the tax authority will increasingly look not for cash envelopes but for the gap between how your business is dressed up on paper and what it actually is. We map the line between lawful optimization and evasion: the right to save, business purpose, splitting the business into sole proprietors, and criminal exposure under article 212.
Diia City in 2026: taxation, reservation from mobilization and resident bookkeeping
The regime is still the most attractive option for IT, but the rules on critical-enterprise status and reservation from mobilization changed mid-year. What resident status actually gives you, how much it costs to maintain — and where the 2026 risks of losing your team's reservation hide.
Tax planning for a growing business: build a model that supports growth
What measured tax planning means, where to start, and how to avoid the typical mistakes of a growing business.
CFC for Ukrainians: reporting Controlled Foreign Companies
An overview of CFC rules for Ukrainian residents: when to file, how to calculate, what the fines are and what to do about past years.
Reporting for nonprofits: grant funds and segregated accounting
A practical guide to accounting for grant funds and the statement on the use of income of a nonprofit organization.
Sole proprietor or LLC: how to choose the form for a new business
A plain-English comparison and a decision algorithm for choosing between a sole proprietor and an LLC for a new business.
Switching to accounting outsourcing: how to migrate without losing data
A step-by-step guide to switching to outsourcing: inventory, access handover, control point.
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