Changes to the Procedure for Taxpayer Registration, Waste Classification Procedure

Changes to the Procedure for Taxpayer Registration

On 13.10.2023, Order of the Ministry of Finance of Ukraine dated 17.07.2023 No. 396 entered into force, amending the Procedure on Payers of taxes and fees Accounting.

In particular, the Order:

  1. expands the list of grounds for non-residents to be registered with the tax authorities. Thus, non-residents must register for tax purposes in the event of opening accounts in financial institutions, other than banks, or in non-bank providers of payment services, as well as in the event of opening an electronic wallet with electronic money issuers;
  2. clarifies the provisions of the Procedure regarding the payment of taxes and fees in case of a change of business entity’s location: thus, in case of such change and registration of a business entity as a taxpayer at the new location, the payment of state taxes and fees, as well as local taxes and fees, will be carried out at the place of the previous registration of the taxpayer until the end of the current budget period;
  3. provides that an application in the form No. 8-OPP (application for liquidation or reorganization of a taxpayer) may be submitted by the taxpayer himself or by his representative, by mail or electronically;
  4. improves the application form for registration of a non-resident or its separate subdivision (form No. 1-OPN).

Cabinet of Ministers Approves the Waste Classification Procedure

On 20.10.2023, the Cabinet of Ministers of Ukraine adopted Resolution No. 1102, which approved the waste classification procedure and the national waste list in accordance with the Law of Ukraine “On Waste Management”.

Thus, among others, business entities must classify their own waste for the purposes of entering into waste management contracts, as well as for waste accounting and reporting.