Ukrainian position
TCU Art. 14.1.213 names registration as a business a sufficient, though not exclusive, condition for locating the centre of vital interests in Ukraine. One reading treats FOP registration as enough for residency; another limits it to the centre-of-interests step, which applies only if you have a permanent home in both countries.
What else comes with a FOP
Simplified-tax or general-system obligations and the SSC. FOP income is taxed in Ukraine.
Home-country position
If your family or a permanent home remains abroad, your home country may treat you as resident. Some authorities also look at where the work is physically done; Poland's tax information service, for example, found in one ruling that a Ukrainian IT specialist working remotely from Poland created a permanent establishment there.
You should also take into account how your home country treats Ukrainian simplified tax for credit purposes — this article does not cover it in detail.
Read more in the guide. Related: Centre of vital interests, Foreign income in Ukraine.
