Ukrainian Tax Authorities Clarify Reporting Requirements for Foreign Company Ownership

June 12, 2026 · WOWERI

Ukraine's tax authorities have updated reporting rules for foreign company controllers. The obligation to report now arises only when an agreement directly creates or annuls the controller status.

Updated Reporting Rules for Foreign Company Controllers

Ukraine's tax authorities have updated reporting rules for foreign company controllers. The obligation to report now arises only when an agreement directly creates or annuls the controller status. This means that if you are a controller of a foreign company and enter into an agreement that does not affect your status, you are not required to report it to the tax authorities.

Reporting Deadline

If an agreement creates or annuls your controller status, you must report it to the tax authorities within 60 days. You must provide full information about the agreement, including the date it was concluded and its terms.

Source: biz.ligazakon.net