Where to pay taxes when changing the legal address in Kyiv

Changing a company’s “registered address” is quite common. Businesses grow, move to a new office, or change from one district of Kyiv to another. However, behind this seemingly simple procedure lies an important question that concerns every accountant and manager: where should taxes be paid and reports submitted now? An incorrect payment can lead to tax debt, fines, and unpleasant disputes with regulatory authorities. Let’s go through all the details of this process so that changing the address brings only positive results and not headaches.

Step One: State Registration

Any change of a legal address begins not at the tax office, but with the state registrar. The registrar is the one who updates the information in the Unified State Register (USR).

The procedure generally looks like this:

1. Decision-making: The company’s participants (founders) hold a general meeting and make a decision to change the location. This decision is formalized in a protocol.
2. Document preparation: A package of documents is prepared for the registrar, which usually includes a standard application, the meeting protocol, a receipt for the administrative fee, and, if the address was specified in the charter, a new version of the charter.
3. Submission to the registrar: The documents are submitted to the state registrar or a notary authorized to carry out registration actions.

Once the registrar updates the USR (usually within 24 hours), the information is automatically sent to the tax service, statistics authorities, and the Pension Fund. From that moment, your company officially “resides” at the new address. It may seem simple, but this is where tax nuances begin.

Key Rule: “Fiscal Year”

The main principle to remember: after changing the address, which results in a change of the tax inspection (for example, moving from one district of Kyiv to another serviced by a different office), the company continues to pay most taxes and submit reports at the old registration location until the end of the current fiscal year.

In Ukraine, the fiscal year coincides with the calendar year: it runs from January 1 to December 31.

This means that if your company changed its address in May 2025, you will be registered in two tax offices simultaneously until December 31, 2025:

• At the new address — as the main registration.
• At the old address — as a secondary registration, where taxes will be paid until the end of the year.

Only from January 1, 2026, will you fully “move” to the new tax office, and all payments and reports must be submitted there.

This rule applies to major taxes, such as corporate income tax and VAT. But, as with any rule, there are important exceptions.

Understanding Taxes: Where and When to Pay

To avoid confusion, let’s review the procedure for payment and reporting for each key tax separately.

Personal Income Tax (PIT) and Military Levy (ML)

This is one of the most confusing situations. Remember:

• Payment: PIT and military levy withheld from employees’ salaries are remitted to the budget at the old location until the end of the fiscal year.
• Reporting: The Unified Tax Report (combined report for PIT, ML, and the Single Social Contribution) is submitted to the tax office at the new address starting from the quarter in which the address change occurred.

Example: A company moved from Shevchenkivskyi District to Pecherskyi District in October 2025.

• PIT and ML for salaries in October, November, and December must be paid to the Shevchenkivskyi District tax office.
• The tax report for Q4 2025 must be submitted to the Pecherskyi District tax office.

Single Social Contribution (SSC)

SSC is the main exception to the general rule. Both payment and reporting for it are transferred to the new tax office immediately after the address change. Once the USR is updated and the tax office registers you at the new address, all SSC payments and reporting (as part of the combined report) must be sent to the new inspection.

Corporate Income Tax

Corporate income taxpayers follow the general rule. Declarations are submitted, and the tax itself is paid at the old registration location until the end of the fiscal year.

Example: A company changed its address in March 2025. Declarations for Q1, half-year, three quarters, and the entire 2025 year are submitted to the old tax office. Advance payments (if applicable) and the final tax for the year are also paid there. You will start reporting and paying to the new tax office only from Q1 2026.

Value Added Tax (VAT)

The situation with VAT is similar: VAT payers follow the general rule. Until the end of the fiscal year in which the address changed, you continue to submit VAT declarations and pay VAT at the old registration location. Re-registration as a VAT payer is not required — the registry updates automatically.

Unified Tax for Legal Entities

Payers of the unified tax (third group) also follow the general rule. Declarations are submitted, and the tax itself is paid at the old registration location until the end of the fiscal year. In other words, if you moved mid-year, all quarterly declarations until the end of that year are submitted to your previous tax office, and the unified tax is paid to its accounts.

Local Taxes (Property Tax, Land Fee)

Here, everything depends not on the company’s legal address but on the location of the taxable object. If your company owns real estate or land, the tax on that object is always paid to the local budget at its location, regardless of where the company itself is registered. Changing the legal address does not affect the payment procedure for these taxes.

How to Avoid Mistakes

The key is attentiveness. After state registration of the address change, make sure to check the information in your Electronic Taxpayer Cabinet. There, you will see registration data for both the main (new) and secondary (old) locations. The cabinet also provides the current account details for tax payments.

If you have any doubts, don’t hesitate to consult your (new) tax office. Timely clarification will help avoid tax debt, fines, and penalties due to payments sent “to the wrong place.”

Changing your address is a step toward growing your business. If the tax payments during the transition period are handled in an organized way, the process will go smoothly without unnecessary financial losses.