What is indicated in the certificate on the status of a tax resident of Ukraine?
Confirmation of tax status is one of the most common requests among Ukrainians who live, work, or do business abroad. Since most countries in the European Union and around the world base their taxation on permanent residence and the center of vital interests, foreign tax authorities (for example, in Poland, Germany, the Czech Republic, or Spain) require an official document from the State Tax Service of Ukraine (STS).
This document is the Certificate Confirming Tax Resident Status in Ukraine (an official form approved by an order of the Ministry of Finance of Ukraine).
What specific information does this certificate contain, how does it protect against double taxation, and what is required to have it legalized abroad? If you need to quickly obtain this document, have it apostilled, or arrange for a turnkey translation without having to be physically present in Ukraine, please visit the Tax Resident Certificate page.
Key details and information contained in the certificate
An official certificate of tax residency status is issued on a special form provided by the State Tax Service (STS) and contains a comprehensive list of legal and personal information.
The certificate contains the following information:
Дані про видавця (податковий орган):
Full name of the territorial office of the State Tax Service of Ukraine that issued the document;
Date of issuance and the document’s registration number;
Signature of the head (or authorized representative) and the tax authority’s official wet seal.
Applicant’s personal data:
- Full last name, first name, and patronymic of the individual (or name of the legal entity);
- Taxpayer registration number (RNOKPP / identification code);
- Passport series and number (for individuals who have refused to obtain an identification code due to religious beliefs);
- Registered place of residence (tax address) in Ukraine.
Confirmation of residency and reporting period:
- Official confirmation that the individual is indeed a tax resident of Ukraine in accordance with the provisions of the Tax Code of Ukraine;
- A clearly specified calendar year during which the individual is recognized as a resident (for example, 2025 or 2026).
Reference to the Double Taxation Convention:
The document must specify the name of the international agreement (convention or treaty) between Ukraine and the relevant foreign country (for example, between Ukraine and the Republic of Poland or Germany) on the avoidance of double taxation.
Why is this certificate needed abroad?
The main purpose of the certificate is to provide protection against double taxation and to ensure compliance with international agreements.
Main uses:
Filing a tax return with a foreign tax authority (Finanzamt, Urząd Skarbowy, etc.): To prove that your income from Ukrainian sources (for example, from sole proprietorship, rent, royalties, or remote work) is already subject to taxation in Ukraine.
Avoiding double taxation: Allows you to credit taxes paid in Ukraine or exempt certain types of income from taxation in your country of residence.
Confirming status for foreign banks (Compliance / CRS): EU banks require this certificate to verify a client’s tax residency and prevent accounts from being frozen.
If, in addition to your tax status, foreign authorities or social services require confirmation of the absence of property or a criminal record, you will also need to request a paper certificate of no criminal record or apply for an apostille on your documents in Ukraine.
Why is an electronic certificate not always acceptable to foreign authorities?
You can file an application and obtain a certificate electronically through the Taxpayer’s Online Portal. However, it is important to note that foreign tax authorities require the original paper document bearing an official seal and an “Apostille” stamp.
Requirements for legalizing the certificate for use abroad:
- Paper form from the State Tax Service: The document must be signed by the head of the tax office and affixed with an official seal.
- Affixing the “Apostille” stamp: An apostille is affixed to the original certificate at the Ministry of Foreign Affairs of Ukraine (MFA).
- Certified translation: The document, together with the apostille, must be translated into the language of the destination country and notarized or certified by a sworn translator.
Turnkey” certificate retrieval and legalization services from “Enwolt”
If you are outside Ukraine, it may be difficult to obtain the original paper copy of the certificate bearing the State Tax Service seal and complete the apostille procedure in Kyiv on your own due to logistical challenges.
The Enwolt Law Firm provides a full range of remote processing services:
We will submit an application and obtain an official paper tax residency certificate from the State Tax Service of Ukraine;
We will verify the accuracy of the specified dates and details in accordance with the requirements of the destination country;
We will affix the “Apostille” stamp;
We will provide a certified notarized translation;
We will securely deliver the completed package of documents via courier service directly to your address abroad.
Protect your financial interests and eliminate the risks of double taxation. You can place an order on the service page: Tax Resident Status Certificate.
