Representative office of a foreign company in Ukraine
Registration of a representative office of a non-resident in Ukraine
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Briefly on a representative office registration
1) A foreign company may register its representative office on the territory of Ukraine.
2) The purpose of the representative office of a foreign company is to represent the interests of the parent company in Ukraine.
3) A representative office of a foreign company does not have the status of a legal entity, so there is no need to form an authorized capital.
4) Representative offices of a foreign company are divided into:
- carrying out entrepreneurial activity on the territory of Ukraine;
- not carrying out entrepreneurial activity on the territory of Ukraine.
5) Within a period of up to 1 month, the Ministry of Economy of Ukraine carries out state registration of representative offices in Ukraine.
6) Documents must be submitted to the Ministry of Economy of Ukraine no later than 6 months from the date of their issue in the country of the parent company.
We have extensive experience in registering representative offices of foreign companies in Ukraine, we will help you to prepare all the necessary documents and submit them for you.
Contact us - consultation is free!
The cost of a foreign company representative office registration
- Preparation of a package of documents
- Submission of a package of documents
- Obtaining a registration certificate
- Registration in the statistical authorities
- Registration with the tax authorities
- from 20 w.d. - 20000 uah
- from 10 w.d. - be agreement
- Print production
- 700 uah
- State payment
- 2500 uah
- Translation of documents
- from 400 uah (depends on volume and language)
- Legal address
- from 4500 uah
- Detailed consultation on the registration of a representative office
- Assistance in choosing an approach for taxation
- A road map for paying taxes and submitting reports to the STC
- Practical advice on the documentation of the activities of the representative office
- 3000 uah
Detailed on a representative office regestration
What is a "representative office of a foreign company"?
The representative office of a foreign company (firm) is an institution registered in Ukraine that represents the interests of its foreign parent company and is not an independent legal entity.
The representative office acts exclusively in the name and on behalf of its founder, who is indicated in the registration certificate. However, the representative office is obliged to conduct its activities in accordance with the norms of the legislation of Ukraine.
Can a representative office conduct economic activity?
Yes, a representative office can conduct economic activity. The legislation of Ukraine specifies that economic activity can be carried out both for the purpose of obtaining profit (entrepreneurial activity) and without such a goal (non-commercial activity). If the representative office plans to conduct business activities and receive income, it must be registered with the Tax Service as a permanent representative office.
What are the types of representative offices?
The following types of representative offices are distinguished:
- permanent, carrying out business activities and receiving profit;
- non-permanent, performing a representative function and receiving funds to support activities only from the parent company.
Such names of representative offices are conditional and do not limit the term of their activity on the territory of Ukraine.
Permanent representative offices are registered under general conditions and are taxpayers according to the chosen taxation system. Such representative offices can both receive funds from the parent company and receive funds from the sale of goods or services. In any case, the funds will be subject to taxation.
Non-permanent representative offices are recorded as non-profit. They are exempt from paying income tax, because they receive funds only from the parent company, which are directed to the life of the representative office and representative functions.
What are the advantages of representation before registering a legal entity?
If you do not plan to run a business, you should give preference to the registration of a representative office. This option will make it possible to receive funds from the parent company to support the activities of the representative office without the need to tax them.
In case, if it is necessary to conduct business activities, we recommend registering a limited liability company instead of a permanent representative office. LLCs and permanent representative offices are taxed in the same way, but registering a representative office is much longer and more expensive than registering an LLC. In addition, the legal norms relating to LLCs are much better described in the legislation.
Do foreign employees of the representative office need to issue work permits?
No, according to the legislation of Ukraine, it is not necessary to obtain a work permit for employees of the representative office. Instead, it is necessary to issue a service card at the Ministry of Economy of Ukraine for each foreign employee. The number of foreign employees is indicated in the certificate of registration of the representative office. As a rule, it is 3 people, but the number can be increased.
How can an employee of a representative office get a temporary residence permit?
Employees of representative offices are a separate category of foreigners for whom the Migration Service issues a temporary residence permit in Ukraine. The permit for employees of the representative office is issued for a period of 1 year, even if the service card is issued for a longer period. The main document, which is the basis for issuing a permit, is the certificate of registration of the representative office. You can read more about the list of documents on the page about issuing a temporary residence permit.
The order of a representative office registration
- Preparation from 2 w.d.
- preparation of applications, protocols, orders
- legalization of documents in the country of origin of the main company (apostille, consular legalization) if necessary
- translation of necessary documents into Ukrainian and notarization
- formation of a package of documents
- payment of state duty and obtaining a certificate of payment
- Submission of documents to the Ministry of Economy of Ukraine 1 w.d.
- Obtaining documents from 10 w.d.
- obtaining a certificate of registration of a representative office
- Obtaining additional documents from 10 w.d.
- obtaining information from EDRPOU
- making a seal
- obtaining certificate 34-OPP (on registration as a taxpayer)
- obtaining certificate 2-ESV (on registration as a single social contribution payer)
List of documents required to register a representative office of a foreign company in Ukraine
1. Application from a foreign company for registration of a representative office of a foreign company in Ukraine
2. Bank statement on payment of state duty for registration of a representative office of a foreign company
3. Documents confirming the registration of a foreign company (excerpt from the court, bank or tax register)
4. Certificate from the bank where the account of the foreign company is opened, account numbers
5. Power of attorney to perform representative functions on the territory of Ukraine in the name of the director of the representative office
6. Power of attorney to perform representative functions on the territory of Ukraine in the name of our employees - lawyers
7. Protocol on the creation of a representative office in Ukraine and the appointment of the director of the representative office
8. Passport and taxpayer card of the director of the representative office
9. Lease agreement for the legal address of the representative office
Do I need registration or accreditation of a representative office of a foreign company and where, if so?
So, in order to start the activity of a representative office, it is necessary to go through 2 stages of registration:
1. Registration with the Ministry of Economy of Ukraine - 20 working days, the result - obtaining a certificate of registration of the representative office. Our lawyers can speed up this stage and issue a certificate in 10 years.
2. Registration with state bodies at the location:
- registration in the Unified State Register of Enterprises, Organizations of Ukraine (result - receipt of relevant documentary information)
- registration with the tax authority (result - obtaining a certificate 34-OPP on registration)
- registration with the pension authority (result - obtaining a 2-ESV certificate on registration as a payer of a single social contribution).
Questions and comments