Publication date: 28.05.2024
Lawyer
Eligibility of Diia.City resident status: how to make a report?
The legal regime of Diia.City opens up many opportunities for Ukrainian technology companies, but in order to take advantage of all the advantages, it is necessary to comply with the established requirements of the law. The main requirement is to submit reports on compliance with Diia.City resident status. This article looks at how to prepare and submit a report to ensure compliance with Diia.City's legal regime.
Reporting of residents of Diia.City
In order to maintain Diia.City resident status, a compliance report must be submitted regularly. This report contains information about the resident's activities and his compliance with the requirements defined by law. The compliance report must contain:
The full name of the Diia.City resident and his identification code according to the EDRPOU.
The period for which the report is provided.
Information on the submission or non-submission of an independent opinion provided by the subject of audit activity based on the results of verification of the statements made in the report.
Content of the Diia.City resident status compliance report
The compliance report should include the following key elements:
Assurance of compliance of the Diia.City resident with all the requirements defined by Article 5 of the Law of Ukraine "About Diia.City".
Statement of the amount of the average monthly remuneration for employees and gig specialists (if they are involved) for each calendar month of the reporting period.
Statement on the average number of employees and gig specialists at the end of each calendar month of the reporting period.
Statement of the share of the qualified income received during the reporting period in the total income of the Diia.City resident.
Statement of the amount of income of a Diia.City resident who has acquired the status in accordance with the third part of Article 5 of the Law, defined in accordance with the Tax Code of Ukraine, for each of the following periods:
Reporting period (for initial, first annual and second annual compliance reports).
The calendar year preceding the year in which the compliance report is submitted.
The calendar year preceding the year in which the Diia.City resident application was submitted (for the initial compliance report).
Independent opinion of the auditor
One of the important requirements is the submission of an independent opinion, which must be provided by the subject of audit activity. This conclusion confirms the reliability of the information provided in the compliance report. The audit organization that prepares this opinion must have the right to conduct a mandatory audit of financial statements in accordance with the Law of Ukraine "On the Audit of Financial Statements and Auditing Activities".
Diia.City's annual resident status compliance report
Every year by June 1 of the following year, residents of Diia.City must submit an annual report on the fulfillment of requirements for the previous calendar year. This report covers the period from January 1 to December 31 and must include an independent opinion provided by the audit entity based on the results of the verification of the Diia.City resident's statements.
Conclusion
Diia.City resident compliance reporting is a key element in maintaining transparency and integrity in Diia.City's legal regime. Compliance with reporting requirements ensures that resident companies comply with their obligations and contribute to the development of digital innovation in Ukraine. If you need help in preparing a report or consultation on any legal issues, contact the lawyers of "Legal Marketplace Consultant" LLC. Our specialists will provide you with professional support, provide the necessary consultations and help in solving all legal issues.
Contact us for legal support at the border, for professional advice and other legal assistance to be sure of your compliance with Diia.City requirements.
