Place of residence as a criterion for tax residency

Place of residence

A place of residence is a dwelling at a specific address. Registration of the place of residence or, as it used to be called, “propiska” is mandatory and is confirmed by a stamp in the passport or a certificate/extract.

Most often, in the case of moving abroad for permanent residence and in the case of selling real estate, the registration of the place of residence is canceled.

You can deregister online through Diia, but the service is currently not available for people liable for military service. If you deregister through the Administrative Services Center, you must first contact the Territorial Center for Recruitment and Social Support in person and deregister at your current address. After that, a passport and a military registration document are presented at the Administrative Services Center.

Deregistration is possible without the participation of the “registered person” – at the request of the sole owner of the dwelling (if you are a co-owner and are registered in the dwelling, deregistration is not possible at the request of another co-owner).

In case of sale or donation of housing, after signing the sale or donation agreement, the new owner may deregister the registered persons.

Deregistration of a place of residence

The deregistration of a place of residence is confirmed by an extract from the territorial community register. This document is one of the evidences for establishing tax residency status.

If you have been deregistered from your place of residence in Ukraine, live abroad, or are registered with a consular office, you can make changes to the register of individuals – taxpayers. Namely, to change the address of residence in Ukraine to the address of residence abroad 🌎

In general, both procedures – registration/change of residence and deregistration – are not complicated and require a minimum of time and documents.

Non-military persons can do everything online, or at the Kyiv Administrative Services Center, in person or through a representative. For persons liable for military service, any actions related to the place of residence require a personal visit to the Territorial Center for Recruitment and Social Support.

Conclusion

📌 Please note that in addition to the place of residence, it is necessary to establish compliance with other criteria for tax residence – the center of vital interests (in particular, the place of permanent residence of family members, registration of a sole proprietorship), length of stay in the country, citizenship.

Published by DOU

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