Who submits the report on controlled transactions (non-resident or its permanent establishment)

If a non-resident conducts business activities in Ukraine through a permanent establishment, who submits a report on controlled transactions (non-resident or its permanent establishment) and to which controlling authority (including if a non-resident has two or more permanent establishments)?

In accordance with sub-clause 39.4.2 of the Tax Code, taxpayers who carried out controlled transactions in the reporting year are required to submit a report on controlled transactions by October 01 of the year following the reporting year.

The form of the Report on Controlled Transactions (hereinafter referred to as the Report) and the Procedure for Preparing the Report (hereinafter referred to as the Procedure) were approved by the Order of the Ministry of Finance of Ukraine No. 8 dated January 18, 2016.

According to clause 8 of Section I of the Procedure, a non-resident conducting business activities in Ukraine through a permanent establishment shall submit the Report at the main place of registration of the permanent establishment.

If a non-resident has two or more permanent establishments, the non-resident shall prepare and submit a separate Report for each permanent establishment at its main place of registration.

In view of the above, the Report shall be submitted by a non-resident that carries out business activities in Ukraine through a permanent establishment at the main place of registration of the permanent establishment.