Changing a Company’s Registered Address: How to Move an Office, Store or Warehouse

If a company moves the office from which management runs the business and keeps its records every day, it must change its location in the Unified State Register (USR). If only a store or warehouse moves while the management office stays put, the company may not need to change its USR address. However, the accountant must notify the State Tax Service (STS) of changes to business premises using Form No. 20-OPP and, before sales begin at the new store, check the cash register registration and licences.

This procedure is intended for Ukrainian commercial companies that own stores; the articles of association and voting requirements are discussed using an LLC as an example. Non-profit organisations and foreign legal entities are subject to separate rules not covered in this article.

Before the move, the manager determines which premises the company is leaving and which it is starting to use. The manager then assigns employees to prepare documents, notify the STS and configure the cash register. Each responsible employee completes their task by the applicable deadline: the accountant reports business premises regardless of the date the USR is updated, while the person responsible for the cash register completes its re-registration before transactions begin at the new store.

Which address needs to be changed

Under Article 93 of the Civil Code, a legal entity’s location is its actual place of business or the office from which the company is managed and its records are kept every day. In everyday use, this is called the registered address. A legal entity’s tax address is its location as recorded in the USR.

A store, warehouse and office may also be business premises that the company reports to the STS using Form No. 20-OPP. This is a separate record of the premises and other facilities through which the business operates. It does not replace the company’s information in the USR.

Example: an LLC has an office and two stores. One store moves to different premises, while the director and accountant continue working at the existing office. The store’s move alone does not mean the company has changed its location. The accountant separately reports changes to that store’s business premises and cash register.

What to prepare before the move

The manager must check the exact address of the new premises and the document under which the company will use them, such as a lease or proof of ownership. Agree on the date use begins, the handover of the premises and the end of operations at the old address. These dates will help determine the relevant events for Form No. 20-OPP.

For an LLC, check the articles of association: who can decide on the move, and whether the articles state the address itself. Not every move requires an amendment to the articles. Law No. 2275-VIII does not make the LLC’s location mandatory information in its articles of association, but the members may have included it.

If the address in the articles needs to be changed, the members’ general meeting adopts the decision. The general rule is three-quarters of the votes of all members entitled to vote on the matter; the articles may set a different number of votes permitted by law. If the articles are not being amended, check the director’s and general meeting’s authority under the articles. The director may act only within their powers.

Which documents to submit to change the address in the USR

For an ordinary Ukrainian legal entity, the document package depends on whether only the USR address is changing or the articles of association are changing as well. Part four of Article 17 of Law No. 755-IV provides for the following documents relevant to a move:

• An application for state registration of changes to the information about the legal entity.
• Proof of payment of the administrative fee, unless there is a legal basis for exemption.
• The articles of association in their new version, if information recorded in them is changing.
• An original copy or a notarised copy of the decision of the authorised body, where submission of the decision is required for the relevant changes.
• An original copy or a notarised copy of a document confirming the representative’s authority, if that authority is not stated in the USR. If the company authorises a representative by power of attorney, the power of attorney for this registration action must be notarised.

For a change of location only, item 2 of part four of Article 17 makes an exception: the decision of the authorised body is not part of the mandatory registration package. The company must still follow its own procedure for deciding on the move. If you are amending the articles, this exception does not remove the need for a decision approving the new version.

A lease is not a mandatory document in this package for an ordinary change of location. Keep it as proof of the right to use the premises, but do not include it in the list of mandatory registration documents unless there is a relevant legal basis.

Signatures, filing method and processing time

The director or an employee assigned to prepare the package prepares the documents in Ukrainian, legibly and without corrections that have not been expressly noted, or errors. A paper decision submitted for registration must be bound and numbered. Under Article 15 of Law No. 755-IV, it is signed by the members, persons authorised by them, or the chair and secretary of the general meeting, unless the law provides for a different procedure. A notary certifies the authenticity of the signatures on the decision using special notarial document forms. For a new version of an LLC’s articles, part three of Article 11 of Law No. 2275-VIII sets a separate requirement: it is signed by the members who voted for the changes or by a person authorised by the body that adopted the decision, if the articles so provide. The paper version of the new articles must also be bound and numbered, and a notary certifies the authenticity of the signatures. Exceptions for documents created through state electronic services are described below.

For a decision created on the electronic services portal or through the Unified State Web Portal of Electronic Services and signed with a qualified electronic signature (QES), Article 15 provides an exception to notarising signatures. For articles created through these services, the law requires signing with an electronic identification method that has a high level of assurance. A scan of a paper document does not, by itself, meet these requirements.

The director or an authorised representative submits paper documents in person or sends them by post to a state registration authority that provides this service. Before filing, check with the selected Administrative Services Centre (ASC) or with a notary who acts as a state registrar whether they accept documents for your registration action. For an in-person filing, the applicant presents an identity document. For a postal filing, a notary must certify the authenticity of the applicant’s signature on the application. The applicant submits electronic documents through a state service if it supports the required registration action. For a paper package, obtain an inventory showing the date of acceptance and the access code for the result.

The standard processing time is 24 hours after the documents are received, excluding weekends and public holidays. The registrar may refuse registration, for example, if the applicant lacks authority, the package is incomplete, the documents conflict with the law, or a court has prohibited the registration action. After registration, check the address in the USR and keep the documents confirming the result.

How to calculate the administrative fee

The standard fee for changing information about a legal entity is 0.3 of the subsistence minimum for able-bodied persons set on 1 January of the year of filing. The amount is rounded to the nearest UAH 10. For registration based on electronic documents, the law sets the fee at 75% of the applicable amount; this option is available if proper electronic filing is supported for your action.

Illustrative calculation: if the subsistence minimum on 1 January were UAH 3,200, the standard fee would be UAH 3,200 × 0.3 = UAH 960. This is an example of the formula, not an amount due. Check the applicable amount and payment details before paying.

A change of address resulting from a street renaming or changes to the administrative-territorial structure is exempt from the fee under Article 36. An actual move to different premises does not, by itself, qualify for this exemption. If registration is refused, the fee is not refunded, but no new fee is required when resubmitting for the relevant registration within one month after the refusal.

What to report to the STS after the move

The STS receives information about a change of location from the USR and makes the required changes to tax registration. An ordinary legal entity whose details are in the USR does not file Form No. 1-OPP solely because this address has changed. Separate changes, such as a change to the person responsible for accounting or tax records, have their own notification procedure.

The accountant files Form No. 20-OPP at the company’s primary place of tax registration within 10 working days after the registration, creation or opening of business premises. The same procedure and deadline apply when the premises’ type, name, location, type of right or status changes.

The accountant determines when the deadline begins based on the documents for the premises. For new rented premises, the accountant uses the date the company acquired the right to use them under the lease and handover documents. This date may be earlier than the store’s opening to customers. For changes to information about existing premises, the accountant uses the date of the relevant change. If the company stops using its old rented store and opens another one, report the closure of the old premises and the opening of the new ones. If information about the same premises changes, retain its identifier—the accounting number in Form No. 20-OPP. For a change of purpose or business profile, Procedure No. 1588 provides for two rows: closure of the previous premises and opening of new premises with a changed identifier.

The accountant enters the information-provision indicator code: “1” for new premises, “3” for a change to information about existing premises, and “6” for their closure. The accountant selects the premises type from the STS directory, and specifies the status and type of right based on the actual use of the premises and ownership or use documents. The premises closure code and premises status code are different fields in the form. Do not report owned premises as closed merely because the store has moved out: the company may continue to own them or lease them out.

If the company opens premises in an area where it is not yet registered for tax, the accountant files Form No. 17-OPP within 10 working days after opening to register at a non-primary place of tax registration. It may be filed with the STS at the company’s primary place of tax registration or with the STS at the premises’ location.

Alternatively, in Form No. 20-OPP, tick the box in column 16 next to the relevant premises. Based on this indication, the STS registers the company at a non-primary place of tax registration at the premises’ address; a separate Form No. 17-OPP is not then filed. The accountant keeps the receipts and checks the premises and places of tax registration in the private section of the Electronic Cabinet.

Where to pay taxes after an address change

The accountant must check whether the supervisory authority and the territorial community code under KATOTTG—the state codifier of territories—have changed. A move within the same community and a move to another community may have different tax registration consequences.

After the company’s location changes and it is registered as a taxpayer at the new address, the accountant pays two categories of charges at the previous place of registration until the end of the current year: local taxes and fees, and national taxes and fees distributed between the state and local budgets. This rule is set out in clause 10.2 of Procedure No. 1588. For other payments, the accountant checks the place of payment separately and verifies current payment details for each charge.

• For each tax, check the place of payment and current budget payment details separately.
• After the company is transferred to tax registration at its new location, the accountant pays the unified social contribution (USC) at the taxpayer’s new primary place of USC registration. Before paying, the accountant checks the relevant USC account. The basis is item 1 of part two of Article 6 of Law No. 2464-VI; the STS explains the post-move procedure in its guidance dated 27 August 2026.
• For personal income tax (PIT), take account of clause 168.4 of the Tax Code. Tax withheld from employees’ income at a separate subdivision is remitted at the subdivision’s location, including when it is paid by the head legal entity.
• For value-added tax (VAT), take account of the electronic account in the electronic VAT administration system: it should not be treated as a budget account tied to the old address.

The address change itself does not require Form No. 1-PDV to re-register as a VAT payer. However, a legal entity that is a third-group single tax payer must submit the relevant application when its tax address or place of business changes, no later than the last day of the quarter in which the changes took place.

How to arrange an RRO or PRRO for a new store

An RRO is a hardware cash register, and a PRRO is its software equivalent. If the store stays in place and only the company’s primary place of tax registration changes because the office is moving, the STS automatically re-registers the RRO and PRRO with the new supervisory authority within two working days after the taxpayer is transferred. For a hardware RRO, the previous registration certificate remains valid until the data stated in it changes.

If the cash register is moving to another store, first report the premises using Form No. 20-OPP and check that they appear in the STS records. Then re-register the cash register. Complete these steps before carrying out transactions at the new address.

• For an RRO, submit Application No. 1-RRO marked “Re-registration” and the registration certificate. If the package is in order and there are no grounds for refusal, the STS re-registers the RRO and issues a new certificate no later than two working days after the application is filed.
• For a PRRO, the cashier submits the last fiscal reporting receipt and closes the last shift. The director or authorised person then submits electronic Application No. 1-PRRO marked “Re-registration” through the Electronic Cabinet or another electronic submission method provided for by Procedure No. 317. If the application is received by 16:00 on a working day, the STS sends the result that day; if it is received later, the result is sent no later than the next working day. Check the successful re-registration receipt before making sales at the new address. The PRRO’s fiscal number is retained.

Check the result in the certificate or receipt, the business unit’s name and address, and the receipt details. Editing the address in the print template alone does not replace re-registering the cash register.

What to do with an alcohol or tobacco licence

For retail sales of alcohol, tobacco products and liquids for electronic cigarettes, distinguish between a change to the company’s location and opening a new place of trade. Do not assume that licence details change automatically after an entry is made in the USR.

When the licensee’s location changes, Article 34 of Law No. 3817-IX requires an application to change the information to be filed within 30 calendar days from the event that caused the change. For a change to the registered location, that event is the relevant state registration. The application is filed with the licensing authority at the licensee’s new location. A change to the list of cash registers at a place of trade also requires an application under the prescribed procedure.

For a physical move of a retail store, arrange a licence for the new place of trade before selling licensed products. The list of changes under Article 34 does not provide for transferring a retail licence to different premises through an ordinary application to change the licensee’s address. Separately address termination of the licence for the old premises if trading there has ended.

The licensing authority reviews an application to change information within five working days and sends an extract or a refusal decision. Renaming a street or another toponymic feature, and changing the corresponding territorial code, do not require such an application under the exception set out in Article 34.

Article 46 provides for termination of a licence, including where an inspection records a discrepancy between registry information and the actual details, or duly establishes that the licensee is absent from the stated location. The law sets out exceptions for renaming and requirements for recording a violation. A licence is terminated by a decision of the licensing authority, not automatically because of the move itself.

How to change a company address in Torgsoft

In Torgsoft, open “Settings → Company”, select the relevant company and click “Edit”. Complete the “Registered address” and “Actual address” fields according to their purpose. Torgsoft inserts the registered and actual addresses from the details of the company selected by the user when creating an invoice. Create a new invoice and check the address in the printed document.

To fiscalise sales through a PRRO in Torgsoft, enable the “Software RRO” add-on. It works with Torgsoft Start, Ultra and Terminal licences; it must be enabled for each workstation where sales are fiscalised. After the move, compare the settings with the current registered STS details and the PRRO re-registration result. Before the first sales, the cashier checks the internet connection and opens the first PRRO shift online so the software receives data for possible offline operation. At the end of the working day, if transactions took place, the cashier generates a Z-report and checks that the shift has closed. The procedure is described in the Torgsoft guide to opening and closing a shift.

Changing company fields in Torgsoft does not replace registration actions in the USR, STS notifications or licence applications. Also, do not assume that this will automatically update all previously created documents: check the required invoices and templates separately.

Who to notify and how to check that the move is complete

The manager or responsible employee notifies the bank, suppliers, landlords and delivery services in accordance with the procedures set out in the relevant contracts. Update the details on the website, collection, returns and delivery addresses, templates for new documents, and information for shoppers in the store. Previously signed contracts do not automatically become invalid because the address has changed; check their notice and supplemental agreement requirements.

What penalties may apply

Clause 117.1 of the Tax Code provides for a UAH 1,020 fine for a legal entity for relevant tax registration violations: failing to file required applications, filing late, errors or incomplete information. If the violation is not corrected, or the same actions occur within a year after a fine has been imposed, the fine is UAH 2,040. These amounts are not universal fines for every delay in changing an address in the USR. Before imposing a fine, the STS must establish exactly which application or information the company was required to file and how it breached that requirement. If the law provides an exemption from liability for the company’s circumstances, the STS must take it into account. The accountant should keep filing receipts and documents supporting the basis for such an exemption.

An incorrect address on a receipt also does not automatically mean that the same fine applies for every typographical error. However, the cashier must issue a receipt with the correct details of the registered business unit. If a discrepancy is found, identify where it arose—in the tax registration, cash register settings or print template—and correct the relevant details.

Official sources

• Civil Code of Ukraine No. 435-IV — Article 93: location of a legal entity.
• Law of Ukraine “On Limited Liability Companies and Additional Liability Companies” No. 2275-VIII — Articles 11, 30, 34: articles of association, meeting powers and voting.
• Law of Ukraine on State Registration No. 755-IV — Articles 14–15, part four of Article 17, Articles 26, 28, 36: documents, formalities, deadlines, refusals and fees.
• Procedure for the Registration of Taxpayers and Fee Payers, approved by Ministry of Finance Order No. 1588 — clauses 8.1–8.8, 10.1–10.13: business premises, Form No. 20-OPP and change of place of tax registration.
• Tax Code of Ukraine No. 2755-VI — clauses 45.2, 66.1–66.5, 117.1, 168.4, 183.15, 298.6: tax address, registration, liability, PIT, VAT and single tax.
• Procedure for the Registration and Use of RROs, approved by Ministry of Finance Order No. 547 — Chapter 3, Section II: RRO re-registration.
• Procedure for the Registration, Register Maintenance and Use of PRROs, approved by Ministry of Finance Order No. 317 — clauses 2, 8–11, Section II: PRRO number, re-registration and change of supervisory authority.
• Law of Ukraine on State Regulation of the Production and Circulation of Excise Goods No. 3817-IX — Articles 34, 46: changes to licence information and termination of a licence.

Law of Ukraine “On the Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance” No. 2464-VI: Articles 5–6 — registration and obligations of USC payers.

Regulation on the Registration of VAT Payers, approved by Ministry of Finance Order No. 1130 of 14.11.2014: Section IV — re-registration of a VAT payer.

STS guidance on paying taxes and USC after a change of location.