How can a non-resident confirm income tax paid in Ukraine? (+Application template for providing a certificate of income tax paid by a non-resident (income)

Features of taxation of incomes of non-residents with a source of origin from Ukraine are defined in Art. 141.4 of the Tax Code of Ukraine .

In particular, in accordance with Art. 141.4.2 of the Tax Code of Ukraine , a resident, including an individual entrepreneur, an individual engaged in independent professional activity, or a business entity (a legal entity or an individual entrepreneur) who has chosen a simplified taxation system, or another non-resident , which conducts economic activity through a permanent representative office on the territory of Ukraine, which makes any payment in favor of a non-resident or a person authorized by him from income with a source of its origin in Ukraine, received by such a non-resident (including to the non-resident's accounts maintained in the national currency ), withhold tax from such incomes specified in sub-clause 141.4.1 of this clause at the rate of 15 percent (except for income specified in sub-clauses 141.4.4-141.4.5 and 141.4.11 of this clause ) of their amount and at their expense , which is paid to the budget at the time of such payment, unless otherwise stipulated by the provisions of international treaties of Ukraine with the countries of residence of the persons in whose favor the payments are made, which have entered into force. The requirements of this paragraph do not apply to the income of non-residents received by them through their permanent representative offices on the territory of Ukraine.

Article 137.7 of the Tax Code of Ukraine stipulates that a non-resident may receive a confirmation in Ukrainian language from the supervisory authority regarding the payment of tax in paper or electronic form in accordance with the procedure provided by the central executive body, which ensures the formation and implementation of state financial policy.

Order of receipt

The procedure for issuing a certificate of income tax (income) paid by a non-resident in Ukraine, approved by Order No. 219 of the Ministry of Finance of Ukraine on July 28, 2022 and registered in the Ministry of Justice of Ukraine on September 23, 2022 under No. 1113/38449 (hereinafter - the Procedure) provides that the certificate is issued by the controlling body in paper or electronic form at the location (place of residence) of a resident or non-resident who carries out economic activity on the territory of Ukraine through a permanent representative office, or another non-resident who is required to pay tax in accordance with the procedure established by the Tax Code of Ukraine ( hereinafter - the Code), which makes any payment to a non-resident from income with a source of origin from Ukraine ( clause 2 of the Procedure ).

The certificate is issued free of charge in paper or electronic form on the basis of the Application for the issuance of a certificate of income tax (income) paid by a non-resident in Ukraine in the form given in the appendix to this Procedure ( clause 3 of the Procedure ).

The application is submitted to the relevant supervisory authority directly by a non-resident or through a person who pays income to a non-resident with a source of origin from Ukraine, or by a person authorized by him, who must confirm his authority ( paragraph 1, clause 4 of the Procedure ).

The application must be submitted in Ukrainian in paper form or by means of electronic communication in electronic form, taking into account the requirements defined by Article 42 of Chapter 1 of Section II of the Code ( paragraph 2, clause 4 of the Procedure ).

A certificate or a justified refusal to issue it is issued by the supervisory body in paper or electronic form under the signature of the head of the supervisory body (his deputy or an authorized person) within 5 working days from the date of receipt of the Application of a non-resident or a person authorized by him in the manner determined by Article 42 of Chapter 1 of Section II of the Code ( clause 5 of the Procedure ).

The source of information for issuing the certificate is the data of the PN appendix to the tax declaration (calculations) on the income tax of enterprises in the form approved by the order of the Ministry of Finance of Ukraine dated October 20, 2015 No. 897, registered with the Ministry of Justice of Ukraine on November 11, 2015 under No. 1415/27860 (as amended by the order of the Ministry of Finance of Ukraine dated April 28, 2017 No. 467 ) , tax calculations provided by tax agents of the amounts of income accrued (paid) in favor of non-residents, as well as the amounts of tax withheld from them, or documents provided by a non-resident in the case of independent assessment and payment of tax ( clause 6 of the Procedure ).

It is convenient to create a certificate of income tax (income) paid by a non-resident in Ukraine . You can do so in the Instaco constructor by following the link . To create, you only need to enter the necessary data in the designer.