🏠 ‘183 days’ is NOT the main criterion for ceasing to be a tax resident of Ukraine

In Europe, the main criterion for tax residency is residing for 183 days a year. In Ukraine, however, this is only the fourth criterion in the list – and until the first three have been refuted, the fourth is not even considered.

📋 The order of criteria under the Tax Code:

1️⃣ Place of residence in Ukraine (official registration/propiska)

2️⃣ Place of permanent residence (if registered in another country as well) – they assess where the centre of vital interests lies

3️⃣ Centre of social and economic interests

4️⃣ 183 days’ residence

⚠️ ‘Centre of social interests’ refers, in particular, to having a spouse in Ukraine, even if the couple are not formally divorced but have not actually been living together for a long time.

💰 “Centre of economic interests” refers to property, active sole trader businesses, and active bank accounts with financial transactions in Ukraine. The tax authorities are aware of all this and use it as evidence of a continuing connection with the country.

📌 Real-life case: a citizen has been living in Germany for 10 years, runs a business, and considers themselves to have long since ceased to be a resident – but is formally registered at their parents’ address, and their passport and tax identification number are still valid. For the tax authorities, this is sufficient grounds to request a CEI report.