Articles | Law Firm CENAT

Taxation in IT sphere

Feb 20,2021 Leave a comment

Taxation of information services in Ukraine?

The Cabinet of Ministers, together with the fiscal services, is constantly trying to create conditions in order to attract additional funds to the country’s budget. Since the information sphere is developing at a great pace every year, it is logical that officials wanted to get this pie under control, or as they say: “Proper administration”. But this market segment is extensive and the state simply does not have enough strength and resources to cover it completely. First, they took under the guardianship of news agencies with digital publications and the Ministry of Justice is now successfully issuing registration certificates to such organizations with the right to broadcast on the territory of Ukraine. As a rule, such companies choose the general taxation system. Secondly, they are trying to control online stores. Now, in order to sell goods, services online, you need to at least open an individual entrepreneur and keep records of the products sold and report once a quarter through the taxpayer’s electronic account. Naturally, it is necessary to pay a single social contribution, regardless of whether there was a profit or not. But an online store is a separate topic, today we will only talk about virtual products, and specifically, about software development services and VAT for them.

Law of Ukraine “On the Ukrainian language”, what does a business owner need to know?

Jan 24,2021 Leave a comment

Law of Ukraine “On the Ukrainian language”, the consequences for the re-registration of the charter?

The Law of Ukraine “On ensuring the functioning of the Ukrainian language as the state language”, which entered into force on the territory of our country on January 16, 2021, led to numerous disputes. If everything is clear for state structures (everything should work in Ukrainian), then there are many disputes among entrepreneurs. Especially, the media add fuel to the fire. Many LLC have names in foreign languages, often in English, Russian. Most also have the official Internet resource of the company with a link to the Russian version. The founders rushed en masse to re-register the company’s charter, so that everything was in the state language. It is believed that in this way the firm will avoid a fine. But in reality, this is not worth doing!

Do I need to stamp outgoing mails

Jan 20,2021 Leave a comment

Are outgoing mails stamped?

This is a frequently asked question by aspiring and even experienced secretaries, directors and accountants. It is worth remembering that in 2014, amendments were made to the legislation of Ukraine regarding the rules for the production and use of printing in document flow at enterprises and government agencies. The essence of these innovations lies in the fact that the licensing system has been abolished in the manufacture of various kinds of stamps. Now every citizen can independently and without the knowledge of the owner of any company make a seal.

Change of legal address and tax office

Dec 20,2020 Leave a comment

What is a change of legal address and tax office?

Experienced and novice businessmen know that during the initial or secondary registration of a company it is necessary to indicate the location of the company. This information is entered into an open database of the Ministry of Justice of Ukraine called the Unified State Register of Enterprises and Organizations. The location is indicated so that the taxpayer can be easily found to transmit requests and other official documents. If the office changes its location, then you will have to go through the re-registration procedure so that government agencies know where to send letters or where to carry out a scheduled, unscheduled check.

Consent to provide a legal address sample

Nov 20,2020 Leave a comment

Consent to provide a legal address, where can I find a sample?

On the market of services for entrepreneurs in Kyiv and throughout Ukraine, there are many offers of a virtual office for companies that are just planning to register. But do not forget that renting premises is one of the most important stages in creating a new company. Letters from government bodies and courts will be sent to the director’s official office. If the correspondence is not handed over and returned to the sender with a note: “Not located at the place of registration”, big problems may begin in the form of blocking tax invoices. And this is already responsibility not only to the government of Ukraine, but also to contractors.

Reorganization of a legal entity

Oct 20,2020 Leave a comment

Reorganization of a legal entity. What is it?

In order to answer this question, you first need to refer to the official legislation of Ukraine and figure out what types of enterprises there are. The most popular option among novice businessmen is the sole proprietorship, more experienced merchants choose LLC to work with VAT, the third option is a state of private enterprise on a single tax, but it is less common in our country.

Legal address and actual

Sep 20,2020 Leave a comment

Legal address and actual. What is the difference?

First you need to find out what these concepts are. In the Ukrainian economic legislation, such phrases have been absent since 2011. But businessmen and legal scholars still use them. The fact is that when registering a new company or individual entrepreneur, you need to indicate the location of the business entity for official correspondence with state authorities. There is an opinion that a law will soon be passed stating that it is enough to provide the Ministry of Justice with your phone number, e-mail, fax and that will be enough. From the point of view of logic, such an approach is impossible in the near future, because in this case the LLC will turn out to be virtual.

How to change the legal address

Aug 20,2020 Leave a comment

How to change the legal address and what is needed for this?

To resolve this issue, you first need to determine what a legal address is. There is no such concept in the official legislation of Ukraine, there is the actual location of the enterprise. This is the place where the company mainly carries out financial and economic activities. You can also often find the concept of a tax address. In fact, they are all the same.

Change of legal address of an IE!

Jul 20,2020 Leave a comment

Change of legal address of IE. What kind of service is this?

Recently, there have been changes in Ukrainian legislation that have allowed the registration of an individual entrepreneur not only at the place of residence, but also at the place of rental office. This means that a person can be registered in one city, and open a small business in any other. Therefore, this service has recently begun to gain great popularity. Now it’s enough to rent a virtual office and register in it.

The legal address of an IE is this?

Jun 20,2020 Leave a comment

Not so long ago, a loophole appeared in the tax legislation of Ukraine, according to which it is possible to register an individual entrepreneur, or rather IE not at the address of registration. From June 1, 2020 – this has become evident in the card, which is submitted to the state registrar. The point where it was necessary to indicate the location of the individual changed to the location and added the line: “Type of premises”, that is, you can write an office, an office. But we draw your attention to the fact that it is advisable to bring a lease of premises or an ACT on confirmation of ownership to the center for the provision of administrative services. Such a change in regulatory documents provides more opportunities for people who are registered in one city and carry out business activities in another, for example, in Kyiv.