Publication date: 15.05.2024
Lawyer
**Reporting for residents of Diia.City: Instructions and procedures**
As a resident of Diia.City, it is extremely important to understand and comply with the reporting requirements established by law. Compliance reporting ensures that residents adhere to the standards set out in the legislation, promoting transparency and accountability in the digital ecosystem. Here's a comprehensive guide on when and how to submit compliance reports as a Diia.City resident.
**Submission deadlines:**
According to Article 13 of Chapter II of the Law of Ukraine 1667-IX, residents of Diia.City must submit performance reports for the previous calendar year no later than June 1 of the following year. In addition, within six months of obtaining Diia.City residency, residents must submit an initial compliance report.
For residents who have received Diia.City resident status in accordance with the third part of Article 5, the initial compliance report must cover the requirements specified in paragraphs 1, 4, 5 of the first part and paragraph 3 of the third part of Article 5. The following annual report, the compliance reports must cover the entire calendar year from January 1 to December 31.
**Submission Process:**
1. **Initial Compliance Report:**
- The initial compliance report must summarize the activities and compliance with the legislation for the first three full calendar months after obtaining Diia.City resident status.
- The report is accompanied by an independent opinion from the audit organization confirming the assertions made in the initial compliance report.
2. **Annual compliance report:**
– The annual compliance report must cover the entire calendar year from January 1 to December 31.
- Similar to the initial compliance report, the annual report must be accompanied by an independent opinion from the audit organization confirming the assertions made in the report.
**Contents of the compliance report:**
1. **Ensuring compliance:** The report must ensure compliance with all requirements specified in Article 5 of the Law of Ukraine 1667-IX.
2. **Remuneration and personnel information:**
- Information on the average monthly salary of employees and specialists, if they are involved, for each calendar month of the reporting period.
- Certificate on the average number of employees and specialists, if they are involved, based on the results of each calendar month.
3. **Income information:**
- Certificate on the share of qualified income received during the reporting period, in comparison with the total income.
- Income declaration for residents who have acquired Diia.City resident status in accordance with Part 3 of Article 5, for the specified periods.
**Submission of an independent opinion:**
An independent opinion must be provided by an audit entity authorized to conduct a mandatory audit of financial statements in accordance with the Law of Ukraine "On the Audit of Financial Statements and Auditing". This opinion serves to confirm the accuracy and integrity of the Resident Compliance Report.
**Conclusion:**
Accountability is a fundamental aspect of being a responsible Diia.City resident. By meeting submission deadlines and providing comprehensive reports accompanied by independent findings, residents contribute to the integrity and reliability of the digital ecosystem. It is critical to understand the guidelines and procedures set forth in the law to ensure seamless compliance reporting and maintain standards of transparency and accountability.
