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Reminder: The Deadline for Filing CbC Reports for 2025 in Ukraine Is 31 December 2026

Reminder: The Deadline for Filing CbC Reports for 2025 in Ukraine Is 31 December 2026

The Country-by-Country (CbC) report is one of the three tiers of transfer pricing documentation introduced in Ukraine in line with the OECD BEPS standards. It provides tax authorities with information on the allocation of a multinational enterprise (MNE) group’s revenue, profit, income tax accrued and paid, number of employees, and tangible assets across the jurisdictions in which the group operates.

For MNE groups whose financial year corresponds to the calendar year, the CbC report for 2025 must be filed in Ukraine, where the relevant statutory conditions are met, no later than 31 December 2026, i.e. within 12 months after the end of the relevant financial year.

Ukrainian entities that are part of MNE groups whose Ultimate Parent Entities (UPEs) (more…)

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Work permit for foreign Gig specialists

Work permit for foreign Gig specialists

Once again, we remind you that after the end of martial law, foreigners working in Ukraine under gig contracts must obtain a permit to use the labor of foreigners and stateless persons in Ukraine.
(more…)

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BUYING A GENERATOR DUE TO A BLACKOUT: WHAT ARE THE TAX CONSEQUENCES?

BUYING A GENERATOR DUE TO A BLACKOUT: WHAT ARE THE TAX CONSEQUENCES?

Due to regular power outages during martial law, businesses began to purchase generators for uninterrupted operation.
According to UKT ZED (Ukrainian Classification of Goods for Foreign Economic Activity), generators mean electric generating units. They are a combination of an electric generator and a primary engine, including an internal combustion engine.
(more…)

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