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Registration of a representative office of a foreign company in Ukraine
Updated: November 2026
A foreign company wants a presence in Ukraine to represent its interests, find partners, or coordinate supplies or projects, but is not ready to set up a separate legal entity straight away. A representative office suits this purpose. Since September 2024 it has been registered under a simplified procedure. The choice between a representative office and a subsidiary, however, should be driven by the tax consequences, not only by the speed of registration.
What a representative office is
A representative office is a separate subdivision of a foreign company without legal personality. It acts on behalf of the parent company under regulations approved by the parent, and its head acts under a power of attorney. A representative office can open bank accounts, sign contracts within the authority granted and employ staff.
Registration is governed by the Law of Ukraine “On state registration of legal entities, individual entrepreneurs and public associations” (in Ukrainian), as amended by Law of Ukraine No. 3257-IX of 14 July 2023 (in Ukrainian). Since 3 September 2024, registration has moved from the Ministry of Economy to the state registration system. Details of the representative office are entered in the Unified State Register, as for legal entities. Representative offices and branches of entities incorporated under Russian law are prohibited.
Representative office or subsidiary
A representative office suits a company that:
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represents its interests, studies the market, carries out marketing and coordinates work with partners and suppliers;
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does not sell goods or services in Ukraine in its own name, or does so only on a small scale.
Where a representative office in fact carries on business, signs contracts with customers and earns income, it usually becomes a permanent establishment of a non-resident for tax purposes under the Tax Code of Ukraine (in Ukrainian), and pays corporate income tax on its Ukrainian-source income. For full commercial operations, a larger workforce or work with public customers, an LLC is more convenient.
Documents
The following are filed for registration:
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the parent company’s decision to set up the representative office;
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the regulations of the representative office;
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an extract from the trade register of the parent company’s home country;
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details of the ownership structure and ultimate beneficial owners of the parent company, with a copy of the beneficial owner’s passport;
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a power of attorney for the head of the representative office, executed under the law of the parent company’s home country.
The documents are executed in the country of issue, apostilled or legalised and translated into Ukrainian. The trade register extract must be recent, so the sequence of preparing documents abroad should be planned so that they are still current when filed.
It is important to settle the office’s registered address and the document for the premises at the outset. Since 27 October 2026, state registrars check the legal grounds for using the property at the registered address.
Timing and costs
The state registrar reviews the documents within five business days. The administrative fee is one subsistence minimum for able-bodied persons, UAH 3,328 in 2026. Representative offices of foreign charities and NGOs follow a separate procedure with a lower fee; see our article on accreditation of a representative office of a foreign charity.
Most of the time is taken not by registration but by preparing documents abroad: notarisation, apostille, translation and delivery.
After registration
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registration with the tax authorities and assessment of whether the office is a permanent establishment;
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employment of the head and staff, and for foreigners, work permits and residence permits;
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accounting and reporting;
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registration of changes, such as a new head, address or regulations, and closure of the office if needed.
Cost
Support in registering a representative office of a foreign company costs EUR 1,500. This covers preparation of documents, filing for registration, tax registration and making a company seal. Opening a bank account, provision of a registered address and accounting are ordered separately. Notarial fees, apostilles, translations and state fees are charged separately.
Firm experience
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Registration of the representative office of Arkel International (USA) in Ukraine. Arkel International is a US company providing infrastructure and technical services; the firm continues to advise it on operating in Ukraine.
Our services
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assessment of the right form of presence in Ukraine: a representative office or a subsidiary LLC;
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drafting of the incorporation decision, the regulations and the power of attorney for the head;
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agreeing the requirements for foreign documents, apostille and translation;
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provision of a registered address under a sublease agreement;
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state registration of the representative office and tax registration;
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support in opening a bank account;
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work permits for foreign employees;
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registration of changes and closure of the representative office;
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setting up accounting.