KPMG in Ukraine’s international tax practice has industry-recognised expertise in advising non-residents of Ukraine on doing business in Ukraine, including conducting business through permanent (commercial) representative offices in Ukraine. KPMG in Ukraine also provides support for registering non-residents as taxpayers in Ukraine, and other issues related to accounting and reporting in Ukraine.
- Advising non-residents’ business activities in Ukraine, including through permanent local representative offices, namely:
- analysing non-resident activities in Ukraine, assessing the viability of carrying out such activities without creating a permanent establishment, and any risks related to recognising such activities when creating a permanent (commercial) establishment for non-residents; providing recommendations on how to reduce any risks related to creating a permanent establishment
- analysing the Ukrainian tax implications arising from registering a permanent establishment, related to both the establishment and non-residents
- assessing potential tax risks and additional charges, including corporate income tax penalties for non-residents whose activities create a permanent establishment in Ukraine in situations where they are not registered as a taxpayer in Ukraine.
- Legal support for registering non-residents as corporate income taxpayers in Ukraine.
- Advising on accounting and reporting by non-residents registered as corporate income taxpayers, including their representative offices in Ukraine.