Foreign Personnel Fiscal registration number
All taxpayers, including foreign nationals, must register with the State Registry for Individuals. Every individual is assigned a personal tax ID number, which is necessary for various transactions such as renting apartments, opening bank accounts, and paying personal income tax.
Residence permit
Foreign nationals arriving legally in Ukraine may temporarily stay in the country on the basis of their passport and relevant entry visa (if required).
If a foreign national stays in Ukraine for more than three months for foreign nationals from countries with visa-free entry, or six months for other foreign nationals, the foreign national's passport must be registered with the local agency for internal affairs (police/OVIR). A written application of the foreign national and hisher local employer must be submitted not later than three working days before the three or six months period expires. The extended registration will be evidenced by a registration stamp affixed to the foreign national's passport.
Work permit
Ukrainian employers must obtain work permits for foreign nationals who are either directly employed by local companies or seconded to work in Ukraine by foreign companies.
Work permits are not required for the personnel of representative offices of foreign companies who are employed abroad, for foreign nationals registered as private entrepreneurs under Ukrainian legislation or for foreign nationals having permanent residence status in Ukraine.
A work permit may be issued for up to one year with subsequent renewal. The overall time of employment in Ukraine is not limited.
The labour authorities must consider an application for a work permit within 30 days after its submission.
Non-compliance with the work permit requirements is subject to penalties, as well as potential deportation of the foreign national from Ukraine at the cost of the employer.
Source: On-line Business Guide (PriceWaterhouseCoopers)
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