May 21, 2024

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By the second reading, we have expanded the list of professions for e-residents from IT specialists to all other service exporters.
According to him, E-residency is an opportunity for foreigners to “transport” their business to Ukraine in a couple of clicks without having to physically move. “This is a great option for specialists in countries with a difficult political and economic situation to work with developed civilized markets and protect their income,” he said.
The deputy specified that in order to become an E-resident – an electronic single tax payer in the third group of the simplified taxation system without VAT at a rate of 5% within the limit, a specialist must register with DIIA (Ukrainian e-governance system) and pass a financial and security check. After that, he receives an electronic digital signature and opens a bank account. In this case, it is the bank that will be the tax agent for the E-resident.
All documents of the E-resident are stored in electronic form, all calculations and correspondence with the state tax service are also made online, Zheleznyak added.
According to the explanatory note, it was originally envisaged that an E-resident entrepreneur could only carry out such types of business activities: publishing computer games, publishing other software, computer programming, other activities in the field of information technology and computer systems, data processing, posting information on the web. nodes and related activities.
At the same time, citizens of the aggressor country of the Russian Federation, persons included in the “black list” of the FATF (countries that finance terrorism) and persons with any type of income in Ukraine, except passive, cannot be an E-resident.
The list of countries whose citizens are allowed to become E-residents of Ukraine is determined by the government.

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