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Accreditation of a foreign charitable organization's representative office in Ukraine

Updated: November 2026
 
Foreign charities and NGOs working in Ukraine sooner or later need an official presence. Without it, renting an office, opening a bank account, hiring staff and legalizing foreign personnel all become difficult. The simplest route is to accredit a representative office or branch of the parent organization in Ukraine.
 
Legal status of the office
Under Article 22 of the Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations” (in Ukrainian), a separate subdivision of a foreign NGO, or a representative office or branch of a foreign charity, is registered by accreditation. It does not acquire the status of a legal entity. These subdivisions are also governed by the Law of Ukraine “On Charitable Activity and Charitable Organizations” (in Ukrainian) and the Law of Ukraine “On Public Associations” (in Ukrainian).
 
The office acts on behalf of the parent organization within its charter and the regulations on the subdivision. The foreign organization is liable for the office’s obligations. For donors and partners this is convenient: grants, contracts and reporting stay within one structure, while its official subdivision operates in Ukraine.
 
Accreditation is carried out by the Ministry of Justice of Ukraine. The documents are reviewed within 20 business days of filing. No one from the organization needs to travel: the documents are prepared abroad and sent to Ukraine, and a representative files them under a power of attorney.
 
Documents for accreditation
  • application for state registration of a separate subdivision of a foreign NGO, or a representative office or branch of a foreign charity (Form 7);
  • a document from the competent foreign authority confirming the organization’s registration, such as a certificate or a register extract;
  • a copy of the foreign organization’s constitutional documents (charter, articles);
  • a resolution of the organization’s competent body on establishing the office in Ukraine and appointing its head;
  • regulations on the office, if the resolution on establishment provides for them;
  • a power of attorney for the head of the office, executed under the law of the country where it is issued;
  • proof of payment of the administrative fee.
Documents issued abroad must be apostilled or legalized by a consulate, unless an international treaty waives this requirement. They are translated into Ukrainian, and the translator’s signature is notarized. In practice, the Ministry’s review is not what takes longest — preparing the documents abroad is. It is worth agreeing in advance with the parent organization on the wording of the resolution, the head’s powers and the scope of the power of attorney, so that one inaccuracy does not force the apostille to be redone.
 
After accreditation
The office is entered in the Unified State Register and receives an EDRPOU code. Within 10 days of accreditation, it registers with the tax authority as a separate subdivision of a non-resident. See our article on registering a non-resident with the State Tax Service.
 
Next comes a bank account. Banks scrutinize the ownership structure and sources of funding with particular care, so the parent organization’s donor agreements and reports should be at hand. See our article on opening bank accounts in Ukraine.
 
Taxes need attention. Since the office is not a legal entity, it cannot be included in the Register of Non-Profit Institutions and Organizations kept by the State Tax Service under Article 133 of the Tax Code of Ukraine (in Ukrainian). The tax consequences depend on what the office actually does and should be assessed before it starts operating. Payroll obligations apply in any case: as a tax agent, the office withholds personal income tax and military levy from salaries, pays the unified social contribution, keeps accounts and files reports.
 
Foreign employees
This is one of the main advantages of a representative office. Article 42 of the Law of Ukraine “On Employment of the Population” (in Ukrainian) does not require a work permit for employees of foreign representative offices duly registered in Ukraine. Foreigners who come to take part in international technical assistance projects are separately exempt from the permit.
 
To stay legally, foreign employees obtain a temporary residence permit. The Law of Ukraine “On the Legal Status of Foreigners and Stateless Persons” (in Ukrainian) expressly provides this ground for persons who come to take part in the work of representative offices and branches of foreign NGOs registered in Ukraine. For this, the office must already be accredited and its head appointed.
 
Changes and closure
A change of head, address or regulations is registered by the same Ministry of Justice on the basis of a resolution of the parent organization’s competent body. To close the office, a resolution of the foreign organization or a decision of a state authority is filed. Before closing, it is worth settling with employees, completing tax reporting and closing the accounts, since without this deregistration from the tax authority drags on.
 
From the firm’s practice
The firm is supporting the accreditation in Ukraine of the representative office of The Conflict and Development Foundation (Texas, USA), a non-profit corporation that provides international assistance to countries affected by armed conflict.
 
Our services
  • review of the foreign organization’s charter and choice of the form of presence in Ukraine;
  • drafting the resolution on establishing the office, its regulations and the power of attorney for its head;
  • coordinating apostille, legalization and translation of documents;
  • filing with the Ministry of Justice and support through accreditation;
  • registering the office with the tax authority and support with opening a bank account;
  • advice on taxation and accounting of the office;
  • employment of foreign staff and temporary residence permits;
  • registration of changes and closure of the office.
Support with accreditation costs 2,000 euros. Translation and certification of documents are charged separately.