🚪 How to actually renounce Ukrainian tax residency – a step-by-step guide

There is no official procedure for ceasing tax residency. There is only established practice, and every lawyer has their own approach.

📋 The most comprehensive list of steps you can take:

Sever all documentary ties: sell property and vehicles, close your sole trader business and bank accounts, and deregister

Obtain permanent residency in another country (temporary protection is NOT suitable for this – a permanent residence permit is required)

Consular registration is a good option for women; for men, however, due to the link with the TCC register, this should be approached with caution

Submit Form 20OK with a legalised certificate of residence abroad

⚠️ Common pitfalls: an active sole trader business under the simplified tax system or active bank accounts held as a resident automatically make you a tax resident of Ukraine – regardless of where you actually live. Failure to close accounts also incurs a fine of 100,000 UAH for breaching financial monitoring regulations.

👨 Specifically for men: deferral or reservation of military service means you’re benefiting from Ukrainian legislation as a resident, and this is an argument against renouncing your residency.

🎯 Final step – put together a ‘defence file’: the more documents you have, the better your chances of proving your case in court if the tax authorities do send a request.

⚠️ Once martial law ends, fines for failing to submit reports on controlled foreign companies will be reinstated – and these amount to millions of hryvnias.