The introduction of the Diya City legal regime has become one of the key elements of Ukraine’s state policy on digital transformation. The main objective is to create a stable, transparent and attractive environment for conducting business in the information technology sector. This objective is achieved, in particular, through the improvement of tax mechanisms, the simplification of regulatory procedures, the reduction of the administrative burden on businesses, and the introduction of clear and predictable rules governing interaction between the state and business entities.
The procedure for registering as a Diya City resident is fully digitalised and is carried out by submitting an application via the Diya portal.
The first stage of the registration procedure involves authorisation using a qualified electronic signature by the company director or another authorised person.
The second stage involves confirming the details of the applicant legal entity: name, EDRPOU code, and registered address. It is also necessary to confirm that the company meets the incompatibility requirements and other requirements for a Diya.City resident.
At the third stage, if required, it is possible to opt for registration under ‘start-up’ conditions. Please note that this option allows for a temporary exemption from the criteria regarding the average number of employees and the average amount of remuneration paid. It is also possible to immediately apply to switch to capital gains tax instead of corporation tax.
At the final stage, the application must be signed with the same qualified electronic signature used for authorisation.
Grounds for rejecting the application:
- the application contains inaccurate or false registration details of the legal entity;
- there is no information in the Unified State Register regarding the applicant’s state registration as a legal entity;
- no confirmation has been provided regarding the absence of circumstances that would prevent the acquisition of resident status;
- there is no assurance that the company meets the residency criteria established by law;
- the person submitting the application has not duly confirmed their authority to act on behalf of the applicant;
- there is no information in the Unified State Register regarding the authorised person submitting the application;
- the applicant withdraws the application or requests its return before a decision is made following consideration.
Grounds for refusal to grant Dія.City resident status
The competent authority may refuse to grant Dія.City resident status if the following circumstances are established:
- the company does not carry out activities which, in accordance with the law, fall within the scope of qualified activities of Dія.City residents;
- there are circumstances (anti-criteria) regarding the applicant that preclude the possibility of acquiring resident status;
- the legal entity submits an application as a start-up but does not meet the statutory requirements for start-ups;
- the application or accompanying documents contain inaccurate or incomplete information;
- the 12-month period established by law has not elapsed since the company lost its Diya.City resident status.
Application processing time and decision-making procedure
Applications for Dія.City resident status are processed within ten working days of receipt by the authorised body. If the company meets the requirements established by law, a decision is made to grant Diya.City resident status. Information about such a resident is entered into the Diya.City Register of Residents, and the applicant is sent a corresponding notification via their personal account on the Diya portal and to the email address provided when submitting the application.
Legal services for obtaining Diya.City resident status
You can become a Diya.City resident provided you comply with the requirements established by Ukrainian legislation and properly prepare the required documents. Our Ukrainian Law Firm provides a full range of legal services for companies seeking to obtain Diya.City resident status. An experienced lawyer in Ukraine, together with our team of solicitors and legal practitioners in Kyiv, will analyse your company’s activities, prepare the necessary documentation, guide you through every stage of the registration process, and assist in obtaining Diya.City residency. We provide professional legal services for IT companies, start-ups, and technology businesses, ensuring reliable legal support at every stage of the process.