Change of a IE Registered Address

Moving to another city, changing your actual place of residence, or simply wanting to organize your documents — all of these can be reasons to change the registered address of an individual entrepreneur (IE). Although at first glance the procedure may seem complicated and confusing, in reality it is quite straightforward. The main thing is to understand the correct sequence of actions and notify all necessary authorities on time to avoid misunderstandings with state institutions and possible fines.

For a IE, the registered address (officially — place of residence) is the address of the individual’s registered residence, at which they are recorded as a taxpayer. Official correspondence from the tax authorities and other governmental bodies will be sent to this address. It is important not to confuse it with the address where business activities are carried out, which may differ — and there may be several such addresses.

Legislation requires entrepreneurs to update their data in state registers in a timely manner. Outdated information may lead to losing the status of a single tax payer, as well as issues with banks and contractors. Therefore, if you have changed your place of residence, this guide will help you update your IE registration data step by step.

When should you change the registered address of your IE?

The main and only reason to change the location of a IE is a change in your registered place of residence. Since the data about the IE and the individual are interconnected, changing your residence automatically requires updating this information in the Unified State Register (USR).

You should not delay this procedure, as up-to-date data in the registers is key to avoiding unexpected issues. For example, if your previous address ended up in temporarily occupied territory, this could lead to blocked international bank transfers.

Two ways to achieve the same goal: online and offline

Currently, there are two main ways to update the USR with the new address of a IE: online through the Diia portal and offline through the Administrative Services Center (CNAP) or another state registrar.

Changing the IE address online through the Diia portal

This is the fastest and most convenient method, allowing you to update your data without leaving home. The procedure takes about 10–15 minutes.

Step-by-step process:

1. Authorization. Log in to the Diia portal using your qualified electronic signature (QES), Diia.Signature or BankID.
2. Select the service. Find the “Entrepreneurship” section in the services catalog and select “Updating data for a IE.”
3. Fill out the form. The system will automatically populate most of your data. You only need to enter your new registered address.
4. Sign and submit. Sign the generated form with your electronic signature.
5. Payment. The service is paid. The administrative fee equals 0.1 of the subsistence minimum for able-bodied persons as of January 1 of the current year (in 2025, approximately 300 UAH).
6. Wait for the result. The application is automatically sent to the USR. You can track its status in your personal account under “Ordered services.” A notification will appear in your account and be sent to your email once the changes are submitted.

After the changes are successfully registered, you can download the updated extract from the USR directly in your citizen’s account. This electronic document has the same legal force as a paper one.

Changing the IE address offline through the CNAP

If you prefer in-person communication with officials or do not have an electronic signature, you can apply at any CNAP or state registrar, regardless of your current registered address.

Required documents:

● Application for registration of changes (Form 1). The form can be obtained on site or downloaded in advance. You must check the box for “Change of location.”
● Passport of a Ukrainian citizen (or another identity document).
● Taxpayer Identification Number (TIN).
● Receipt confirming payment of the administrative fee. Payment details will be provided at the CNAP.
● Power of attorney (if documents are submitted by an authorized representative).

The state registrar will accept the documents and update the USR within 24 working hours.

The next step: notifying the tax authorities

After the new address appears in the USR, the information is automatically transferred to the tax office. However, if you are a single tax payer, you must additionally submit an Application for the Use of the Simplified Tax System with a note indicating changes.

You can do this:

● Through the Diia portal — if you updated your address online, the system will automatically offer to generate and send the application.
● Through the Electronic Taxpayer Cabinet — another convenient online option. Log in, navigate to “Reporting,” and generate form F0102003.
● In person or by mail — submit a paper application to the tax office at your new address.

Deadlines for submitting the application:

● For single tax payers of Groups 1 and 2 — no later than the 20th day of the month following the month when changes occurred.
● For Group 3 single tax payers — together with the tax return for the quarter in which the change took place.

Failure to submit this application may lead to cancellation of your single tax payer registration.

What happens with the tax office and where should you pay taxes?

When you change your registered address to a different district, city, or region, your tax office also changes. The transfer process is automatic but has several specifics.

There is a transitional period that lasts until the end of the fiscal year (December 31). During this period:

● You continue paying the single tax and other taxes and fees (except the unified social contribution, USC) using the payment details of your “old” tax office — the place of non-primary registration.
● The Unified Social Contribution (USC) must be paid to the accounts of the tax office at your new registered address.
● Tax reporting (single tax declarations, USC reports) must also be submitted to the new tax office.

From January 1 of the next year, you will be fully transferred to your new tax office, and all taxes should be paid to the new accounts.

To avoid confusion, after changing your address, check your registration details in your Electronic Taxpayer Cabinet. It will show which tax office is primary or non-primary and provide valid payment details.

What else needs to be done?

After completing all registration steps, don’t forget the following:

1. Notify your bank. Contact your bank to update your address in your account records.
2. Update contracts. Notify your partners, suppliers, and clients about the address change and update your agreements if necessary.
3. Check your licenses. If your business is licensed, make sure the change of address does not require reissuing your license documents.
4. RRO/PRRO. If you use a cash register, you must re-register it with the new address.

Changing the registered address of a IE is a standard procedure that should not cause difficulties if you act consistently and comply with legal deadlines. Using online services such as Diia and the Electronic Taxpayer Cabinet greatly simplifies and speeds up the process, allowing you to resolve most issues within minutes.