Important changes in the special tax regime of Diia.City

Additional benefits and simplifications for Diia.City residents during martial law

The possibility to reserve conscript employees

New procedures and criteria for reservation of conscripts during martial law were defined in the Resolution of the Cabinet of Ministers of Ukraine No. 76 as of January 27, 2023. Thus, reservation is available for employees of enterprises, organizations and institutions that are critically important for the functioning of the economy and ensure the vital activity of the population.

To be considered as critically important for the economy and the population, the enterprises should meet at least three of the seven criteria (for some enterprises, it is enough to meet two criteria) published in the Resolution. One of the criteria is Diia.City residency.

The reservation rules provide for certain restrictions and exceptions, special reservation procedure. Generally, the reservation term cannot exceed six months.
  

Exemption from the obligation to obtain permission to use the labor of foreign gig experts

Resolution No. 68 of January 24, 2023 established that the Diia.City residents are not required to obtain a permit to employ foreigners and stateless persons if the provide services or work under gig contracts. This exception is valid during martial law.

In addition, the Resolution contains other norms regarding the employment of foreigners and stateless persons working under gig contracts. The Resolution also approved sample documents for obtaining and extending work permits for foreigners and stateless persons.

On a separate note, we would like to mention that Mazars Ukraine team has successfully of supported companies in preparing for and obtaining the status of a Diia.City resident. We will be happy to share our experience and help your company take advantage of the benefits and advantages of the special tax regime of Diia.City.
   

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