Registration of a non-resident and his separate subdivision: submission of an application on form No. 1-OPN

According to Article 15 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), natural persons (residents and non-residents of Ukraine), legal entities (residents and non-residents of Ukraine) and their separate subdivisions that own, receive (transfer) taxable objects or carry out activities ( transactions) that are the object of taxation according to the PKU or tax laws, and which are subject to the obligation to pay taxes and fees according to the PKU.

According to Clause 64.5 of Art. 64 PKU non-residents (foreign legal companies, organizations) that carry out activities in Ukraine through separate divisions, including permanent representative offices, or purchase real estate or obtain property rights to such property in Ukraine, or open accounts in Ukrainian banks in accordance with Article 6 of the Law of Ukraine "On Payment Systems and Transfer of Funds in Ukraine", or acquire the right of ownership of an investment asset, defined in paragraphs three to six of subparagraph "e" of subparagraph 141.4.1 of clause 141.4 of Article 141 of the Criminal Procedure Code, from another non-resident who does not have a permanent representative in Ukraine, are obliged to register with the regulatory bodies.

In the case of accreditation (registration, legalization) on the territory of Ukraine of a separate division of a foreign company, organization, including a permanent representative office, simultaneously with the registration of a non-resident, the registration of a separate division of such a non-resident is carried out.

That is, upon accreditation (registration, legalization) on the territory of Ukraine of a separate unit of a non-resident, both the separate unit of a non-resident and the non-resident himself are subject to registration in the control bodies as individual taxpayers.

The procedure for accounting of taxpayers and fees was approved by the order of the Ministry of Finance of Ukraine dated December 9, 2011 No. 1588 (hereinafter referred to as Order No. 1588).

In order to be registered, non-residents (foreign companies, organizations) and/or its separate subdivision shall submit to the supervisory body a non-resident application (for a foreign legal company, organization or its separate subdivision) in form No. 1-OPN (hereinafter - application under No. 1 -OPN ).

Together with the application under f. No. 1-OPN , a foreign company or organization shall submit copies of documents (with presentation of the originals) determined by the norms of Clause 64.5 of Art. 64 of the Civil Code and clause 4.4 of ch. IV of Order No. 1588, and a separate subdivision of a non-resident submits an application for F. No. 1-OPN together with a copy of the documents specified in Clause 64.2 of Art. 64 of the Civil Code and clause 4.2 of ch. IV of Order No. 1588.

A non-resident and his separate unit are registered with the controlling authority with a separate tax number.

When registering a non-resident, the regulatory authorities assign a registration (accounting) number, which is 9-digit and starts with "88". Separate subdivisions of a non-resident, including permanent representative offices, are registered with the controlling authorities under the code of EDRPOU.

After registration of a non-resident and/or his separate subdivision or permanent representation of a non-resident no later than the next working day from the date of registration, a certificate of registration of a taxpayer whose information is not subject to inclusion in the Unified State Register of Individuals is sent (issued) - entrepreneurs and public formations according to the form, No. 34-OPP (clause 64.3 of article 63 of the PKU, clause 3.11 of chapter III of Order No. 1588). Such certificates are issued separately to a non-resident and to a separate subdivision of a non-resident.

Thus, in order to register a non-resident and his separate unit as separate taxpayers at the same time in the control bodies, two applications are submitted under f. No. 1-OPN with copies of documents separately for each taxpayer.

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Despite the external simplicity of registration of non-residents, this process can cause unnecessary nervousness. Consult professional lawyers to avoid mistakes and unnecessary costs.