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The report on conducting a seminar “Changes to the Ukrainian legislation concerning taxation of foreign representative offices”


The seminar took place on December 20, 2016 in the press-conference hall of Directorate-General for Rendering Services to Diplomatic. Speaker: Iryna Goncharenko, director of “INFORM ASSET” LLC


The seminar was attended by 45 people:

39 of them work for embassies, foreign representative offices and technical assistance projects (French Embassy, International Medical Corps, BBC representative office, Heidenhain GmbH, Sopharma Pharmeceuticals, Gedeon Richter, Bechtel International Systems, Inc., Marubeni Corporation, Commerzbank Ag, technical assistance project “Strengthening the capacity of the electoral process”, separate subdivision of the international non-governmental organization for safety, etc.)

6 of them are employees of Directorate-General for Rendering Services to Diplomatic Missions.

The following issues were presented and discussed at the seminar:

  1. Reporting requirements towards representative offices of non-residents: a new order on tax computation of non-residents’ profits, on how to submit statistical recordings of the representative office, repatriation tax.
  2. How to write off and eliminate inventory: what is considered to be a tax loophole object of VAT? The ways to write off maintenance works, sell the car, the concepts of a market price vs a usual price
  3. General issues to whom they may concern, such as: problems arising from “expense timesheets”, professional development, internships, vestibule training, tax effects, the expenses of the representative offices, contractual risks, in which the price is indicated in a certain currency, taxation and declaration of foreigner’s income, transfer pricing and controlled transactions.

Participants of the seminar noted the topicality of the seminar in their questionnaires, highly assessed the lecturer and handouts and the adequate level of preparation. Everyone liked the place and time of the seminar. Participants offered to conduct such sessions further at the very same place, i.e. at the well-equipped premises of Directorate-General for Rendering Services to Diplomatic Missions.

During the coffee-break members of the seminar enjoyed watching a film about a trip of International Medical Corps representatives to Uzhgorod.

Special training was arranged for DGSDM employees with the help of online broadcasting.