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LAW OF UKRAINE

of October 6, 2022 No. 2654-IX

About introduction of amendments to the Tax Code of Ukraine and some other laws of Ukraine concerning features of the taxation of business activity of electronic residents

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112) the following changes:

1. In Item 14.1 of Article 14:

add with subitems 14.1.56-6 and 14.1.86-1 of the following content:

"14.1.56-6. the electronic resident (e-resident) - the foreigner who reached 18-year age is not tax resident of Ukraine, received the corresponding qualified electronic confidential services and information which is entered into the information system "E-resident";

"14.1.86-1. the information system "E-resident" - information system, is component of the Single state web portal of electronic services within which collection, accumulating, processing, protection, accounting and provision of information on the electronic resident (e-resident) is performed";

add subitem 14.1.213 with the paragraph the thirteenth the following content:

"For the purposes of this subitem acquisition by person of the status of the electronic resident (e-resident) is not considered sufficient condition of determination of the location of the center of vital interests of physical person".

2. To add Item 20.1 of Article 20 with subitem 20.1.50 of such content:

"20.1.50. receive gratuitously from banks according to the procedure, established by the Law of Ukraine "About banks and banking activity" and this Code, information on account transactions of electronic residents (e-resident), namely the data for certain date or for certain period of time about transactions of transfer of funds for accounts, purpose of payment, identification data and account number of the partner".

3. To add Item 42.4 of Article 42 with the paragraph the eighth the following content:

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