A Sole Proprietorship Changed Their Place of Residence: How to Update the Address in the USR, Tax Office, ECR/pECR, and Licenses

After changing the declared or registered place of residence, an entrepreneur needs to update the location of the Sole Proprietorship in the Unified State Register and separately update the individual's data in the State Register of Individual Taxpayers using Form No. 5DR. A single tax payer also needs to make sure that the new address has been entered in the Register of Single Tax Payers. If the change of address results in a transfer to another tax authority, some taxes continue to be paid at the previous place of registration until the end of the budget year, while the SSC and the relevant reporting are already submitted at the new principal place of registration.

It is important to distinguish between a change of the Sole Proprietorship's address and the relocation of a store, office, warehouse, or another business unit. If the entrepreneur has only changed their place of residence while the store continues to operate at the previous address, there is no need to automatically change the store address in Form No. 20-OPP or re-register the ECR/pECR due to the address of the business unit. If the retail facility itself is also relocated, Form No. 20-OPP must additionally be updated and, where necessary, the ECR/pECR and licensing data must also be updated. A VAT payer does not need to submit Form No. 1-VAT solely because of a change of residence.

Changing the Sole Proprietorship's address and relocating a store are different events

For tax and cash register matters, it is important to determine exactly which data have changed.

This distinction is necessary because Form No. 20-OPP concerns taxable objects and facilities through which business activities are carried out, while the Sole Proprietorship's address in the Unified State Register identifies the entrepreneur.

How to change the Sole Proprietorship's address in the Unified State Register

The new location of the Sole Proprietorship must be entered in the Unified State Register of Legal Entities, Sole Proprietorships and Public Organizations. This can be done electronically through the Diia portal or offline through a state registration authority. Law No. 755-IV establishes the procedure for registering changes, the time limits, and the administrative fee.

Changing the address through Diia

The Diia portal allows you to change, among other things, the location of a Sole Proprietorship online. The entrepreneur logs in, completes the application, and signs it using Diia.Signature or another electronic signature of an individual. The administrative fee specified on the Diia portal for changing the address is UAH 250. Automatic registration after submitting a properly completed application usually takes up to several minutes.

When a single tax payer changes their location, Diia generates and sends an application regarding the relevant changes to the tax authority. After registration, it is still advisable to check the result in the State Tax Service's Electronic Cabinet, since the tax register data determine which address is recorded for the single tax payer.

Changing the address offline

An application can be submitted through an Administrative Services Center, the relevant executive authority, or another authorized state registrar; the legislation also provides for registration actions to be performed by notaries. Form 1 is used to change information about a Sole Proprietorship. If the application is submitted by mail, the authenticity of the applicant's signature must be notarized.

For state registration of a change of surname, first name, patronymic, or location of a Sole Proprietorship, the administrative fee is 0.1 of the subsistence minimum for able-bodied persons, subject to the statutory rounding procedure. For paper submission in 2026, this is UAH 330. The Central Interregional Department of the Ministry of Justice states that the standard period for such a registration action is 24 hours.

After the changes have been entered in the Unified State Register, download a new extract and check the address. This makes it possible to identify an error before the new details start being used in tax records, documents, ECR/pECR, or licenses.

Form No. 5DR: the address must be changed separately in the register of individuals

Changing information in the Unified State Register does not eliminate the individual's obligation to update their own data in the State Register of Individual Taxpayers. Paragraph 70.7 of the Tax Code and Section IX of Regulation No. 822 require notification of changes to the data contained in the registration card within one month from the date of the change. For this purpose, an application using Form No. 5DR is submitted.

The application can be submitted:

• in person or through a representative;

• through the Electronic Cabinet with the required electronic copies of documents;

• through the State Tax Service's mobile electronic services where this function is available;

• the State Tax Service also reports that Form No. 5DR can be submitted electronically using Diia functionality in accordance with a special procedure.

To confirm the new place of residence, data from an identity document and the relevant supporting documents are used. In particular, the State Tax Service lists an extract from the territorial community register, a booklet-form passport, a temporary certificate of a citizen of Ukraine, and, for internally displaced persons in relevant cases, an IDP certificate.

After submitting Form No. 5DR, it is advisable to check the tax address and principal place of registration in the Electronic Cabinet.

What happens to tax registration after relocation

If the new address belongs to another administrative-territorial unit and this results in a change of the supervisory authority, the State Tax Service carries out the procedure for deregistering the taxpayer at the previous principal place of registration and registering them at the new one. These procedures are governed by Section X of Procedure No. 1588 for the Registration of Taxpayers and Fee Payers.

At the same time, a change of tax address does not mean that, from the date of relocation, all payments without exception must be transferred to new budget accounts. For business entities, paragraph 8 of Article 45 of the Budget Code provides for a transitional procedure: payments covered by this provision continue to be credited at the previous location until the end of the current budget period. The State Tax Service also notes that the integrated taxpayer cards of taxpayers who change their location during the year are transferred to the new State Tax Service authority from January 1 of the following year.

Where to pay and submit reports

The State Tax Service directly confirms for single tax payers: after changing the tax address with a change of administrative district, the declaration is submitted at the new location, but the single tax is paid at the previous location until the end of the current budget year.

The SSC is subject to a different rule. Law No. 2464-VI requires the payer to pay the single contribution and submit the relevant reporting at the principal place of registration. Therefore, after transfer to the new State Tax Service authority, both the SSC payment and the Tax Calculation are made at the new principal place of registration.

If, after relocation, the entrepreneur has opened a store, office, warehouse, or another facility in the new territory, additional rules for registration at a non-principal place and rules for paying taxes related to that facility arise. The State Tax Service cites personal income tax and property taxes as examples. Therefore, before making the first payment after relocation, the payment details for the specific tax being paid should be checked.

How a single tax payer can change the address

For a single tax payer, it is important that the new tax address is entered not only in the Unified State Register but also in the Register of Single Tax Payers.

If the changes are submitted through Diia, when the location of a single tax payer changes, the corresponding application to the State Tax Service is generated automatically. After the procedure is completed, the «Taxpayer Registration Data» and the single tax payer registration details should be checked in the Electronic Cabinet.

If the entrepreneur needs to submit the application independently, the Tax Code establishes the following deadlines:

• for Group 1 and Group 2 taxpayers — no later than the 20th day of the month following the month in which the tax address changed;

• for Group 3 taxpayers — no later than the last day of the quarter in which the tax address changed.

For Group 3, there is no need to wait for the deadline for submitting the quarterly declaration: the deadline for notifying about the change of address is separately established by paragraph 298.6 of the Tax Code.

After the changes have been entered, it is advisable to generate or check an extract from the Register of Single Tax Payers. For the entrepreneur, this confirms that the tax authority is already using the correct address.

Is Form No. 1-VAT required?

No. A change of location or place of residence, even if it causes the Sole Proprietorship to transfer to another administrative district, is not a ground for VAT payer re-registration.

The ground relating to a change of the taxpayer's location was removed from paragraph 183.15 of the Tax Code. Therefore, Form No. 1-VAT marked «Re-registration» is not submitted solely because of an address change. The State Tax Service confirms this for both legal entities and Sole Proprietorships.

When Form No. 20-OPP is required after relocation

Form No. 20-OPP concerns not the Sole Proprietorship's residential address itself, but taxable objects and objects related to taxation or through which business activities are carried out.

If the Sole Proprietorship has changed the home and tax address, but the store, office, and warehouse remain at the same addresses, there is no need to create a new record for the store in Form No. 20-OPP solely because of the change of residence.

If the address of a store, warehouse, office, workshop, production premises, or another facility has changed, Form No. 20-OPP must be submitted with the updated information. Procedure No. 1588 requires information on the creation, opening, and change of details of a facility to be submitted within 10 business days.

It is particularly important to first update the data about the business unit using Form No. 20-OPP and only then check or change the ECR/pECR, because the cash register registration data are linked to the information about the business unit.

Is ECR re-registration required?

Two situations must also be distinguished here.

If only the Sole Proprietorship's address has changed and this has resulted in a change of the principal State Tax Service authority, there is no need to submit a separate application to transfer the ECR to the new authority. Within two business days after the taxpayer is transferred for servicing at the new place of registration, the State Tax Service re-registers the ECR with the new authority using its information system. The registration certificate issued by the previous authority remains valid until changes occur in the data specified in it.

If the business unit or other registration data of the ECR itself have changed, re-registration is required under the rules of Order of the Ministry of Finance No. 547. Depending on the grounds, a registration application marked «Re-registration» is submitted, and the supervisory authority carries out the re-registration within the established time limits.

Therefore, a Sole Proprietorship that has changed its home address but has left the store at the previous location should not specify the home address as the new address of the ECR business unit.

What to do with a pECR after changing the address

The same principle applies to a pECR. If only the principal supervisory authority changes due to a change in the Sole Proprietorship's place of residence, the State Tax Service automatically re-registers the pECR with the new supervisory authority within two business days after the taxpayer's transfer.

If the name or address of the business unit where the pECR is actually used has changed, re-registration is required. For this purpose, Form No. 1-pECR with the appropriate mark is submitted. Before submitting the application, the last fiscal reporting receipt must be transmitted and the last shift on the pECR must be closed.

After any relocation, it is advisable to check in the Electronic Cabinet:

• the address of the business unit;

• its identifier;

• the fiscal number of each ECR/pECR;

• the supervisory authority;

• the data displayed on the fiscal receipt.

If the store has actually relocated, sales should not be processed through an ECR/pECR registered for the previous business unit until the registration data have been properly updated.

Is it necessary to register a new Income Record Book?

There is no need to register a new Income Record Book with the new tax authority solely because the Sole Proprietorship's address has changed.

Group 1 and Group 2 Sole Proprietorships, as well as Group 3 Sole Proprietorships that are not VAT payers, keep records in any form by recording received income on a monthly basis in accordance with paragraph 296.1 of the Tax Code. Records may be kept on paper or electronically.

Group 3 Sole Proprietorships that are VAT payers keep records of income and expenses using the standard form approved by Order of the Ministry of Finance No. 405. Sole Proprietorships under the general taxation system keep records of income and expenses using the standard form and Procedure approved by Order of the Ministry of Finance No. 261. The previous book registration system for such entrepreneurs has been replaced by the current record-keeping rules.

A change of tax address does not interrupt record keeping: records continue to be maintained in accordance with the applicable taxation system, and primary documents must be retained for the periods established by the Tax Code.

What to do with licenses

Having a license requires a separate check because the deadlines and procedure for changing information depend on the type of activity. There is no universal rule requiring «one application for all licenses within one deadline».

Law No. 3817-IX applies to trade in alcohol, tobacco products, liquids for electronic cigarettes, as well as fuel-related activities. If information about the licensee, including its location, changes after a license has been obtained, an application to amend the relevant register must be submitted within 30 calendar days from the date of the event. For alcohol, tobacco, and related products, this is provided for by part nine of Article 34; for fuel, by part nine of Article 35.

If the licensee's location itself has changed, Law No. 3817-IX provides for submitting an application to the licensing authority at the new location in cases established by law. At the same time, a change in the Sole Proprietorship's home address does not automatically mean a change in the address of the retail location: the store and the ECR/pECR registered there remain separate details in the licensing records.

For other licensed activities, the relevant law and licensing conditions must be checked. If a particular type of license or permit is tied to the place where the activity is carried out, operations at the new facility address should begin only after the procedure prescribed for that type of activity has been completed.

Banks, contracts, invoices, and other documents

After the new address has been entered in state registers, the entrepreneur should update documents and information systems where the Sole Proprietorship's address is used as a requisite. First of all, this includes contracts with counterparties, invoices, acts, delivery notes, the entrepreneur's bank profile, payment service data, lease agreements, carrier accounts, and the online store.

The legislation does not establish a single universal deadline for notifying all banks and counterparties about a change of address. A deadline may be stipulated by a specific contract, bank rules, or special legislation. Therefore, after changing the Unified State Register data, it is advisable to check contracts and service terms rather than apply one arbitrary deadline to all counterparties.

For an online store, it is also important to check the information by which the buyer identifies the seller if the published details include the Sole Proprietorship's location.

How to update the Sole Proprietorship's address, retail outlet address, and pECR data in Torgsoft after relocation

In Torgsoft, address data are used in different parts of accounting and printed documents. In particular, to determine the tax address in certain forms, the software uses the City and Address fields of the retail network in the Settings → Retail Network → Edit menu. The store name is used for information about the place of sale, and if it is not specified, the city and address of the corresponding accounting center are used. Therefore, after an official change of details, it is necessary to check not only the company card but also the retail network and accounting centers so that the Sole Proprietorship's tax address and the store's actual address are not mixed up in documents.

For a pECR in Torgsoft, it is important to take into account that pECR registration data previously added to the software are not updated automatically solely because the information has changed on the State Tax Service server. In the pECR settings, you can open the required pECR, select editing, and perform Select business unit again after the updated data appear on the tax authority's server. The Torgsoft help also states that information updates on the State Tax Service side may be displayed with a delay.

After changing the address, it is advisable to perform a control check: generate a document containing the Sole Proprietorship's details, check the accounting center data, open the pECR settings, and generate a test working receipt during the next actual settlement transaction. The Sole Proprietorship's address, the business unit address, and the pECR data must correspond to their respective registration sources and must not replace one another.

Example: a Sole Proprietorship moved to another region

A Sole Proprietorship paying the single tax moved to another region, changed the address in the Unified State Register, and was transferred to the principal registration with another State Tax Service authority. The store at the previous address did not relocate.

In this situation, the entrepreneur submits Form No. 5DR, checks the new address in the Register of Single Tax Payers and the principal place of registration. The single tax payer declaration is already submitted at the new location, but the single tax continues to be paid at the previous location until the end of the budget year. The SSC and the relevant Tax Calculation are submitted and paid at the new principal place of registration. Since the store did not actually change its address, the Sole Proprietorship's home relocation alone is not a change in the address of the store's business unit. This is the transitional procedure for payments and the SSC that the State Tax Service explains to entrepreneurs when their location changes.

Checklist for a Sole Proprietorship after changing the place of residence

1. Register the Sole Proprietorship's new location in the Unified State Register.

2. Obtain and check an extract from the Unified State Register.

3. Submit Form No. 5DR no later than one month after changing the place of residence.

4. Check the new tax address and the principal State Tax Service authority in the Electronic Cabinet.

5. For a single tax payer — check the Register of Single Tax Payers; if the changes have not been entered automatically, submit an application within the deadline established by paragraphs 298.5 or 298.6 of the Tax Code.

6. If the administrative district has changed — separate payments according to the rules of the transitional budget period: the single tax and other payments covered by the relevant rule may remain payable at the previous location until the end of the year, while the SSC and related reporting are transferred to the new principal place of registration.

7. If a store, warehouse, office, or another facility has relocated — update Form No. 20-OPP within 10 business days.

8. Check the ECR/pECR. If only the principal supervisory authority changes, the State Tax Service transfers them; if the business unit changes, the corresponding re-registration is required.

9. A VAT payer should not submit Form No. 1-VAT solely because of a change of residence.

10. Do not register a new Record Book solely because of the relocation; continue keeping records according to the rules of the applicable taxation system.

11. If licenses are held, check the special requirements. For licenses governed by Law No. 3817-IX, a change in the licensee's location requires amendments to the register within 30 calendar days.

12. Update the address in documents, banking and retail services, and in Torgsoft check the company details, retail network, accounting centers, and pECR.

Official sources

• Law of Ukraine «On State Registration of Legal Entities, Sole Proprietorships and Public Organizations» dated 15.05.2003 No. 755-IV — Articles 18, 26, 36: documents for registration actions, deadlines, and administrative fee. Law No. 755-IV on the Verkhovna Rada website

• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Articles 45, 63, 66, paragraph 70.7 of Article 70, paragraph 183.15 of Article 183, paragraph 296.1 of Article 296, paragraphs 298.5–298.6 of Article 298: tax address, taxpayer registration, Form No. 5DR, VAT, income records, and notification by single tax payers of a change of address. Tax Code of Ukraine

• Budget Code of Ukraine dated 08.07.2010 No. 2456-VI — paragraph 8 of Article 45: procedure for crediting payments when a business entity changes its location during the budget period. Budget Code of Ukraine

• Law of Ukraine «On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance» dated 08.07.2010 No. 2464-VI — part 2 of Article 6: payment of the SSC and submission of the relevant reporting at the principal place of registration. Law No. 2464-VI

• Order of the Ministry of Finance dated 09.12.2011 No. 1588 «On Approval of the Procedure for Registration of Taxpayers and Fee Payers…» — Sections VIII and X: Form No. 20-OPP and transfer of a taxpayer between supervisory authorities. Procedure No. 1588

• Order of the Ministry of Finance dated 29.09.2017 No. 822 — Section IX and Annex 12: procedure for changing an individual's data and Form No. 5DR. Regulation No. 822

• Order of the Ministry of Finance dated 14.06.2016 No. 547 — Procedure for ECR registration and re-registration. Order No. 547 on the Verkhovna Rada website

• Order of the Ministry of Finance dated 23.06.2020 No. 317 — Section II, in particular paragraphs 9–11: registration, data changes, and re-registration of pECR. pECR Registration Procedure No. 317

• Order of the Ministry of Finance dated 13.05.2021 No. 261 — standard form and procedure for recording income and expenses of Sole Proprietorships under the general taxation system. Order No. 261 on the Verkhovna Rada website

• Order of the Ministry of Finance dated 30.11.2022 No. 405 — standard form for recording income and expenses for Group 3 Sole Proprietorships that are VAT payers. Order No. 405 on the Verkhovna Rada website

• Law of Ukraine dated 18.06.2024 No. 3817-IX «On State Regulation of the Production and Circulation of Ethyl Alcohol… and Fuel» — Articles 34–35: licensing and amendments to licensee information, including changes of location. Law No. 3817-IX on the Verkhovna Rada website

• Official Diia service «Making Changes to Sole Proprietorship Details» — online change of the Sole Proprietorship's location, documents, cost, and transfer of the single tax payer's application to the State Tax Service. Making changes to Sole Proprietorship details in Diia

• State Tax Service clarification on changing a taxpayer's location — transitional procedure for paying taxes and payment of the SSC at the new principal place of registration. State Tax Service clarification

• State Tax Service clarification on Form No. 5DR — one-month deadline and submission methods after a change of address. State Tax Service clarification dated September 2, 2026