Constitución de una empresa en Ucrania

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —IT/Diia City candidates, local service companies and employers.
• —Trading and production projects operating in Ukraine.
• —Foreign investors requiring a Ukrainian subsidiary with transparent UBO ownership.

• —Tovarystvo z obmezhenoiu vidpovidalnistiu (TOV), the standard limited-liability company.
• —A supplementary-liability company (TDV), whose participants assume additional liability in an agreed multiple of their contributions.
• —A private or public joint-stock company (PrAT/PAT), a share-company form for larger, regulated and capital-market projects.
• —A representative office of a foreign company, an establishment of the head office without separate legal personality whose regime depends on its activity.
• —FOP is an individual entrepreneur status rather than a company and carries a different level of personal liability.

• —A TOV may be formed by one or more founders, whether individuals or legal entities, including foreign persons.
• —A Ukrainian legal address, director and UBO/ownership structure in the Unified State Register are required.
• —There is no general statutory minimum share capital for a TOV; the amount and contribution timing are set by the resolution/articles within the law.
• —The Diia model-charter online service is designed for persons with supported Ukrainian digital identity; foreign founders generally use a registrar/notary route.

• —A passport or other acceptable ID for every founder, director and ultimate beneficial owner (UBO).
• —Proof of residential address, usually issued within the previous three months; the reviewing party sets the exact validity period.
• —A transparent ownership chart through to natural persons and, for a corporate founder, its registry documents and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Sole-founder resolution or minutes, bespoke articles or a model-charter election, and director appointment.
• —Ownership structure and UBO documents; for a non-resident UBO, a notarised ID copy where required by the procedure.
• —For a foreign legal entity, a current registry extract, corporate approval, apostille/legalisation and Ukrainian translation.
• —A Ukrainian tax number for a foreign individual and representative power of attorney where applicable.

1. 01Review ownership, activity, licences, tax regime and potential Diia City eligibility.
2. 02Arrange the address, tax numbers/translations and prepare the resolution/articles/UBO structure.
3. 03File through Diia for an eligible model-charter case or through a state registrar/notary.
4. 04After the register entry, complete applicable tax/VAT/single-tax elections, accounting, bank and employment setup.

• —Under the general system, the basic corporate income tax rate is generally 18%; banks and certain sectors are subject to special rules.
• —VAT, simplified-tax eligibility, payroll, withholding and the Diia City regime depend on activity, turnover, employees and counterparties.
• —Wartime and rapidly changing rules require review by a Ukrainian accountant/tax lawyer immediately before launch.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —The bank reviews register data, director/UBO, ownership chain, address, business plan, contracts, source of funds and sanctions risk.
• —Foreign ownership and cross-border payments trigger enhanced due diligence; account opening and FX transactions are subject to current restrictions.

• —Accounting and financial/tax reporting under the chosen regime, plus payroll reporting for employees.
• —Updates to the Unified State Register, ownership structure and UBOs when changes occur.
• —Licence renewals/Diia City compliance and corporate decisions as applicable.

• —Martial-law conditions affect timing, FX operations, register availability and authority practice.
• —Errors in UBO structures, translations or foreign documents can result in suspension or refusal.
• —Sanctions, controlled territories and high-risk counterparties must be screened before incorporation and every financial application.

• —Selection of the TOV/model-charter route and coordination of the address, tax-ID and translation workflow.
• —Preparation of founder resolutions, ownership structure and registration with a local specialist.
• —Accounting/bank hand-off and compliance checklist; registrar, tax-authority and bank decisions are not guaranteed.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.