Tax Residency Certificate for Past Years

The form of the certificate confirming the status of a tax resident of Ukraine for the purposes of avoiding double taxation under international treaties, as well as the Procedure for confirming the status of a tax resident of Ukraine, were approved by the Order of the Ministry of Finance of Ukraine dated 19 August 2022 No. 248.

The Procedure defines the process for issuing the Certificate to a taxpayer (a legal entity or an individual) who is a resident of Ukraine within the meaning of the Tax Code of Ukraine and Ukraine’s international double tax treaties. It also regulates confirmation of Ukrainian tax residency on documents using special forms approved by foreign competent authorities, for the purpose of applying such treaties to income received by taxpayers from sources in a foreign country (para. 1 of the Procedure).

The issuance of the Certificate or confirmation of the status of a Ukrainian tax resident on documents using special forms approved by foreign competent authorities is carried out free of charge based on a Residence Status Confirmation Application for the avoidance of double taxation. The application form is provided in the annex to the Procedure (para. 2).

According to paragraph 3, the Application is submitted by the taxpayer (or their authorized representative) to the controlling authority at their primary tax registration address.

If the Application is submitted by an individual who is temporarily outside their place of residence or does not have a permanent place of residence, it may be filed with any tax authority. At the taxpayer’s choice, the Application may also be submitted electronically, in accordance with the requirements of Section II of the Tax Code of Ukraine.

The Certificate is provided free of charge in paper or electronic form — at the taxpayer’s choice, indicated in the Application. If the electronic form is chosen, the taxpayer receives the Certificate in the private section of their electronic taxpayer portal, in line with Section II of the Tax Code (para. 5, ninth indent).

When completing Section 1 of the Application, the taxpayer indicates the year for which they wish to obtain the Certificate to apply the provisions of the relevant double tax treaty between Ukraine and the foreign state.

The Procedure and the Application form do not establish any restrictions regarding the period for which such a Certificate may be issued.

Therefore, a taxpayer — whether a legal entity, an individual entrepreneur, or an individual — may obtain a Certificate for any previous year.