Representative offices of non-residents: March 31 is behind - what's next?


Date: 20 April 2021

Duration: 11:00 – 12:30

Format: webinar


During our webinar, we will consider legislative amendments governing the permanent establishment issue which became effective in Ukraine starting from January 1, 2021, registration requirements and procedure envisaged for non-residents carrying out economic activities in Ukraine through representative offices, registration deadlines and fines during the quarantine period, tax audits of non-residents starting from July 1, 2021. We will also comment on preliminary approach towards accounting, TP methods application and submission of tax returns by non-residents carrying out activities in Ukraine through a permanent establishment.

The following issues will be considered during the event:

  • changes in the definition of a permanent establishment, which came into force starting from January 1, 2021: risks for non-residents carrying out business activity in Ukraine;
  • whether the activities of LLC, private entrepreneurs or employees carried out in Ukraine for the benefit of a non-resident may trigger permanent establishment;
  • overview of the registration procedures envisaged for non-residents depending on their activity in Ukraine carried through a registered representative office;
  • extension of registration terms and fines for non-registration during the quarantine period;
  • tax audits of non-resident’s activities without registration - what to expect from July 1? The procedure for conducting tax audits, ways to obtain information by the State Tax Service about the conduct of business activities by a non-resident in Ukraine, consequences for non-residents;
  • vague issues as per maintenance of the accounting records by non-residents that have been registered as corporate income taxpayers in Ukraine;
  • tax burden under the new tax base calculation rules considering application of the "arm's length" principle for non-residents carrying out activity in Ukraine through permanent establishments: outstanding issues, TP methods, risks, opportunities.

KPMG Speakers:

Yaroslav Kotlyar, Head of the Transfer Pricing group.

Kateryna Hamretska, Manager of the International Tax group.

Nina Matviienko, Senior Consultant of the International Tax group, External Advisor of the working group at the Ministry of Finance of Ukraine on the preparation of generalized tax rulings.

Who will be interested in this webinar?

Our webinar will be useful for CFOs, chief accountants, heads of departments, owners of companies, heads of representative offices of non-residents carrying business in Ukraine.

If you are interested in joining the webinar, please register by April 19, 2021.

Registration for the event:

Joining our webinar is free of charge. Applications from consulting, law and audit companies are not accepted.

We are looking forward to seeing you at our webinar!


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