How to Change Your Sole Proprietor Address After Moving: Documents, Tax Office, and Cash Register

After moving, a sole proprietor (FOP) should determine exactly which details have changed: the entrepreneur’s place of residence, the contact address listed in the Unified State Register, or the address of a shop or warehouse. The required steps depend on this. If the place of residence used to contact the FOP has changed, file an application to update the information in the Unified State Register (USR). If the individual’s details in the tax register have changed, separately file Form No. 5DR or No. 5DRP. A single tax payer must also report a change of tax address or place of business using the current application form. File each application according to the details that have actually changed. If a shop or warehouse has moved, report the change using Form No. 20-OPP. If you must use a cash register at the new location, re-register the existing register or register a new one before beginning transactions.

The entrepreneur retains FOP status, so there is no need to close and reopen the business because of a move. However, changing an address in one register does not replace all other notifications. A new license is required for a new location if you sell alcohol, tobacco, or e-cigarette liquids under a retail license. A move or internally displaced person (IDP) certificate does not itself exempt you from taxes: territorial tax relief has separate address requirements.

Determine which address has changed

The USR is the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Formations. It records the entrepreneur’s place of residence for contact purposes. An individual’s tax address is the place of residence at which the State Tax Service (STS) has registered them; there can be only one at a time. A shop or warehouse address identifies specific business premises, so opening such premises in another city does not by itself change the entrepreneur’s tax address.

Before filing applications, prepare the old and new addresses, the date of each change, your passport, tax number, USR details, and documents for the business premises. For a shop or warehouse, you will also need its identifier in the tax records and its territory code under KATOTTG, the State Codifier of Administrative Territories and Communities. These details will help you keep the addresses consistent across Form No. 20-OPP, the cash register register, and the license.

Register your place of residence and check your IDP certificate

As a general rule, you must declare or register your new place of residence within 30 calendar days of arrival. After registering it, obtain an extract from the territorial community register. It confirms your residence details and will be needed to update your tax information. This 30-day period applies to residence registration; it should not be treated as the general deadline for all business applications.

If your previous residence was registered or declared in a temporarily occupied territory or an area of hostilities, the law allows you to register or declare a new residence without deregistering from the previous one. Check whether your territory falls under this rule. Even with this exception, an individual can have only one tax address, so you need to determine it and align it with the STS records.

An internally displaced person must notify the social protection authority for their new place of residence of the move within 10 days of arrival. To update your certificate, contact the authorized body where you actually live: the previous certificate will be withdrawn and the details changed in the IDP database. You do not need to resubmit the full package required for an initial registration, because the authority obtains the necessary information through information systems or requests.

An IDP certificate confirms a place of residence for as long as the grounds for internal displacement exist, and the law provides for its use in a special business registration procedure. If you register an address on this basis, prepare a current certificate. An ordinary move does not confer IDP status. Under Procedure No. 509, a move solely within temporarily occupied territories for which no end to the occupation has been determined does not qualify you for an IDP certificate. If you voluntarily return to the permanent home you left, notify the authority at the place where you received the certificate no later than three days before departure.

Change the FOP address in the USR

Where to apply and what to file

To change FOP details, you can contact an authorized state registrar through an Administrative Services Centre (ASC) or a notary who carries out these registration actions. A FOP may be registered regardless of their location. Electronic filing is made through the state e-services portal when the relevant service is available, with the required electronic identification and signature on the application.

For an ordinary address change, prepare the current Form 1, “Application for State Registration of an Individual Entrepreneur,” and proof of payment of the administrative fee, unless you have a legal basis for an exemption. If filing in person, present your passport or another identity document provided for by law. Complete the application in Ukrainian, legibly and without unendorsed corrections, as incomplete or inconsistent information may result in refusal.

A representative must also submit the original or a notarized copy of the document confirming their authority, unless that authority is already recorded in the USR. Representation under a power of attorney requires a notarized power of attorney. If you mail the application, have your signature notarized. A shop lease is not part of the standard package for changing a FOP address. An additional agreement or declaration is required for a family farm only in the circumstances specified in Article 18 of Law No. 755-IV.

Fee, processing time, and result

The administrative fee for changing a FOP’s location is 0.1 of the subsistence minimum for able-bodied persons set on January 1 of the year in which the documents are filed. For electronic filing, 75% of the applicable fee is charged; the amount is rounded to the nearest 10 Ukrainian hryvnias (UAH). Before paying, obtain the current payment details and amount for your filing method. No administrative fee is charged for changes resulting from a lawful street renaming or change in the administrative-territorial structure. An exemption also applies when information is brought into line with laws. If the relevant law sets a deadline for the update, file within that deadline to qualify for the exemption.

The standard processing time for FOP documents is 24 hours after receipt, excluding weekends and public holidays. During martial law, registrars process electronic applications submitted through the state portal that are subject to an administrative fee without delay and without an extra charge for expedited processing. The standard administrative fee still applies.

Before applying in person, check that the registrar is available. Cabinet of Ministers Resolution No. 209 restricts the work of registrars and notaries in designated areas of active hostilities and occupation where no end date has been set. For areas of active hostilities, there is an exception for territories where the relevant information systems are operating; a registration authority is also exempt from the restriction if it has actually relocated to a territory where the prohibition does not apply.

Keep the inventory of accepted paper documents, including its date and access code, or the electronic filing confirmation. After processing, check the new address in the registration result and the USR. If your application is refused, read the specific grounds: the registrar must explain the breach and cite the law. Correct an incomplete package, inconsistent details, or an issue with the applicant’s authority before filing again.

Update your personal details with the tax office

Changing the USR entry does not replace an application to change your details in the State Register of Individuals — Taxpayers. File Form No. 5DR within one month of the change. If you have officially refused a tax number on religious grounds and have the relevant passport notation, use Form No. 5DRP. Do not use Form No. 5-OPP instead of these applications: it applies to a different registration procedure.

For an in-person filing, prepare the application, an identity document, and proof of address: an extract from the territorial community register, a passport booklet showing the relevant details, or a temporary Ukrainian citizen’s certificate. An IDP submits their IDP certificate. The application must include your tax number or the passport details under which you are entitled to make payments.

After changing residence, you can file the application with the STS office at your new address or with any tax authority, or electronically through available government services, including the Electronic Cabinet. A mailed application requires a notarized signature and a clear copy of an identity document. A representative must present their own identity document, the principal’s document or a clear copy, and a notarized power of attorney. If Form No. 5DRP contains details of a new passport, the individual must file it in person.

The STS updates the details within three working days, counted from the day after the application is filed. Check the result and processing notice, as inaccurate information or errors may be grounds for refusal. Documents in a foreign language must be submitted with a duly certified Ukrainian translation and copies.

Check the transfer of your FOP between tax authorities

If the new address changes the tax authority responsible for your primary registration, the STS transfers your records based on the USR information. An ordinary FOP whose details are recorded in the USR does not need a separate Form No. 1-OPP or No. 5-OPP for this transfer. The special 10-day application under Clause 66.3 of the Tax Code of Ukraine (TCU) applies to specified taxpayers, so it does not need to be added to every entrepreneur’s application package.

The new authority registers the taxpayer within two working days after receiving interagency notice No. 11-OPP. If the procedure is not completed within one month after receipt of the documents about the address change, registration at the new primary place of registration occurs automatically. The old primary registration ends at the same time, and details of the new authority are sent to the USR. Check the STS dates when verifying the result, because the month is not always counted from the day you contacted the registrar.

The primary place of registration is the authority that maintains the FOP’s main tax records. A secondary place of registration can arise, for example, because of a shop, property, or tax obligations in another territory. After a transfer, the old authority may remain a secondary authority until the end of the year for relevant payments or because properties and obligations remain there. If only the servicing State Tax Inspectorate (STI) changes within the same tax authority, the records move to the new STI on the day the data is entered. This is a separate situation that you should also check in your cabinet.

File an update if you are a single tax payer

A single tax payer must file the application for the simplified tax system using the current form approved by Order No. 308, specifying the relevant changes. Separately state your new tax address and new place of business if both have changed. If only the shop moved, report the place of business even if the FOP address in the USR remains the same.

You can file the application in person, through an authorized representative, electronically, or by mail with an inventory of enclosures and confirmation of delivery. Keep proof of receipt and check the single tax payer register. The address and place-of-business details are changed on the day the relevant application is filed. If needed, request a free extract from the register; a registered payer receives it within one working day after the request is received.

For Groups 1 and 2, check the local council’s decision on the rate for your type of business. If you conduct several business activities, the highest rate set for them applies; if you operate in territories covered by more than one council, the maximum rate in the TCU for the relevant group applies. A move by itself does not change the Group 3 percentage rate. Applications to change group or rate have different deadlines, so do not wait until the ordinary address-notification deadline.

If a Group 1 entrepreneur moves sales from a market trading place to an ordinary shop, they must change their tax regime in advance. Group 1 allows retail sales only from trading places in markets and does not allow hired employees. For a voluntary move to another group, file an application no later than 15 calendar days before the beginning of the next quarter and check that you meet the requirements of the chosen group. Plan the change from the beginning of the next quarter, and start sales in an ordinary shop only after you are entitled to operate under the new tax regime.

If an activity outside the conditions for Group 1 or 2 has already taken place, a 15% rate applies to the relevant income, and the entrepreneur must move to other taxes starting on the first day of the month after the quarter in which the breach occurred. For a voluntary move to a higher group or exit from the simplified system, file the Group 1 or 2 return within 40 calendar days after the quarter ends and separately report income at the relevant rates. Filing this return within the quarterly deadline exempts you from a separate annual filing under the Group 1 or 2 rules. After that, report under the rules of your new tax regime. This helps you plan a new shop opening without breaching the conditions for your group.

Report a shop or warehouse using Form No. 20-OPP

Form No. 20-OPP notifies the STS about objects through which you operate or that are related to taxation, including business premises. File it with the authority responsible for your primary registration within 10 working days after registering, creating, or opening a new object. The same procedure and deadline apply when the address, name, type, right of use, or status of an object already reported changes. Use the lease or ownership documents and the current STS directory of object types to complete the form.

Choose how to report the move based on what happened to the premises. If you returned the old premises to the owner and leased other premises, report the closure of the old object and the opening of the new one. If information about an existing object changed, report it as a change. In the current form, information-type code “1” means an initial report of an object, “3” means a change of details, and “6” means closure.

An object identifier consists of its type code and a five-digit internal number assigned by the entrepreneur. In column 6, enter the fifth-level KATOTTG code, if available, or the fourth-level code. Check the code level against the current codifier to identify the new object’s territory correctly. Enter the object’s status in column 14, type of right in column 15, request for secondary registration in column 16, and property registration number, if available, in column 17. Enter a property’s cadastral or registration number separately from the object identifier, as they serve different purposes.

If a new object means you must register at a secondary place, you can do this through Form No. 20-OPP by marking the relevant box and identifying the authority for the object’s location. If you meet this condition, a separate Form No. 17-OPP is not required. If you use Form No. 17-OPP, file it with the relevant authority within 10 working days after opening the object or another specified event.

Form No. 20-OPP can generally be filed electronically. For an object registered by a state authority without an assigned registration number, Procedure No. 1588 requires a paper application with a copy of the registration document. This is a special case, so you do not need to attach a lease to every electronic Form No. 20-OPP. Several functions of an object at one address, such as an office and a warehouse-shop, may be reported together; separately registered land and a building cannot be combined this way.

After electronic filing, the details should be entered in the records no later than the next day; after paper filing, no later than 10 working days from receipt. Review your objects and secondary places of registration in the private section of the Electronic Cabinet. Check that the new shop appears with the correct address and an operational status, and that the records for the old premises reflect the actual end of your use of them.

Re-register your cash register before opening the shop

RRO means “registrar of settlement transactions”; this section refers to a hardware cash register. PRRO means “software registrar of settlement transactions,” that is, cash register software. KORO is a book of settlement transaction records used with settlement books in cases provided for by law.

A business unit for cash register records is a place where goods are sold or services provided and payments are made. Its name and address on the receipt must match ownership or use documents and Form No. 20-OPP details. Therefore, first report the new premises and check that they appear in the tax records, then arrange the cash register for that address.

How to move a hardware RRO

To use an RRO at another business unit, file Form No. 1-RRO with the STS office where the cash register is registered, mark “Re-registration,” and provide the registration certificate. The FOP or an authorized representative signs the application; it may be filed on paper or electronically with the required identification. The STS re-registers the RRO within two working days after receiving proper documents, unless there are grounds for refusal.

Before starting transactions at the new shop, obtain a new certificate and coordinate the receipt details with your service center. An RRO may be used only at the business unit stated in its certificate and with a current maintenance agreement. Check the active Form No. 20-OPP premises, required tax registration, and details of the service-center agreement, as problems with these may prevent the cash register from being processed.

The five-day deadline for filing an RRO re-registration application applies to the specified cases of changes to details, scope of use, software version, errors, or a lost or unusable certificate. For moving a cash register to another shop, the key requirement is to complete the process before using the RRO there. If only the FOP’s primary tax authority changed, the STS automatically transfers the RRO registration within two working days after the entrepreneur’s transfer; this does not change the shop address in the certificate.

How to move a PRRO

To change the name or address of a business unit, file electronic Form No. 1-PRRO and mark “Re-registration.” Before filing, send the last fiscal reporting receipt and close the last shift. The application is sent to the fiscal server through the Electronic Cabinet or another approved electronic filing channel.

If the server receives the application by 16:00 on a working operating day, it sends the result that day. If it arrives after 16:00, the result is sent no later than the next working day. Check the receipt and updated register details, then configure the cash register software to generate documents with the new address. If receipt details do not match the register, the server may refuse to register a document.

If only the FOP moved and their primary tax authority changed, the STS automatically transfers the PRRO registration within two working days after the taxpayer’s transfer. If the shop moved, you must file an application to re-register the business unit. If refused, check the electronic signature, the signatory’s authority, required fields, the USR, tax details, and Form No. 20-OPP premises.

What to do with KORO and settlement books

If a KORO is registered for an RRO, re-register the book when the name or address of the business unit where the RRO is used changes. No later than five working days from the date the grounds for re-registration arise, file Form No. 1-KORO with the STS office where the book is registered, mark “Re-registration,” state the reason, and provide the book. The application can be filed electronically, but the book is needed for the entries. No later than two working days from the date the application is filed, the STS updates the records and certifies the entries on the title page. If a KORO is registered to a separate business unit for transactions permitted by law without an RRO, register a KORO and settlement book for the new shop, then cancel the old books after permanently closing the old premises.

If you re-register an RRO or KORO for a separate business unit, re-register its registered settlement book as well. No later than five working days from the date the grounds arise, file Form No. 1-KORO, mark “Re-registration,” state the reason, and provide the book.

If you open a new shop and the law allows you to make transactions using a KORO and settlement books instead of an RRO, register them for the new business unit before beginning transactions. Bind the KORO with thread, number its pages sequentially, affix a control seal, and complete the title page. The settlement book must be bound by the manufacturer and contain sequentially numbered receipts. Before registering it, enter the entrepreneur’s details on its registration page, check that receipt series and numbers are not duplicated, and affix a control seal.

Submit Form No. 1-KORO and the prepared KORO for the business unit to the STS office responsible for your primary registration. If applying in person, present an identity document; a representative must also confirm their authority. The first settlement book is registered together with the KORO. If there are no grounds for refusal, the STS registers them within two working days after receiving the application. After registration, complete the settlement book’s registration page with its number, registration date, tax authority name, the series and number of the first receipt form, the number of receipt forms, and the control seal number. Before use, enter the date on the KORO title page and the settlement book’s registration page. Also complete the required details on the settlement receipts.

If you permanently close premises for which a separate KORO is registered, file Form No. 2-KORO to cancel it no later than two working days from the date the relevant grounds arise. The STS cancels it no later than the next working day after receipt; the settlement book is canceled at the same time. Keep the confirmations with your cash register documents.

If only your primary tax authority changed, the KORO is automatically transferred there within two working days after the FOP’s transfer. If you decide to stop making transactions in the event of an RRO breakdown or power outage until a backup RRO is properly connected or power is restored, document this decision in your own administrative order and state it in Form No. 1-RRO. The STS must show the relevant condition in the registration certificate. With this arrangement, you do not need to register KORO and settlement books for future transactions. Retain previously used books for the period required by law, including after their registration has been canceled, to substantiate transactions already made. If the books are already registered and you stop using them on this basis, file Form No. 2-KORO for cancellation no later than two working days from the date the grounds arise; the settlement book is canceled at the same time as the KORO. In the event of an RRO breakdown or power outage, follow your documented decision and stop making transactions.

Does your right to operate without an RRO change?

Group 1 single tax payers are exempt from using an RRO or PRRO as long as the entrepreneur meets the group’s conditions. If you open an ordinary shop after moving, change your tax regime before the first sale. After changing regimes, check whether you must use an RRO or PRRO and whether you have a separate legal basis for using books to process transactions.

If you did not previously have a cash register but need one at the new shop, first report the premises using Form No. 20-OPP and check that they appear in the tax records. For the first registration of a hardware RRO, sign an agreement with a service center and file Form No. 1-RRO with the STS office responsible for your primary registration. If applying in person, present an identity document; a representative must also confirm their authority. You may file electronically if you meet the electronic identification requirements.

If there are no grounds for refusal, the STS reserves a fiscal number no later than two working days from the date it receives the application and sends the relevant confirmation to the service center. Within three working days from the date it is sent, arrange for the RRO to be switched to fiscal mode, personalized, and sealed. The service center sends the STS a sealing certificate and commissioning report. After receiving properly completed documents, the STS completes registration no later than the next working day and issues a registration certificate. Begin transactions only after registration is complete.

For the first registration of a PRRO, file electronic Form No. 1-PRRO with the fiscal server through the Electronic Cabinet or another approved channel. If the application arrives by 16:00 on a working operating day, the result is sent the same day; after 16:00, it is sent no later than the next working day. Before starting transactions, check the registration receipt with the PRRO fiscal number and confirm that the shop address is correct.

For a single tax payer’s retail trade in a village or settlement, Cabinet of Ministers Resolution No. 1336 permits the use of registered KORO and settlement books instead of an RRO under certain conditions. An entrepreneur who sells excisable goods at retail cannot use this option, even if those goods are sold at a different business location. It also does not apply if another seller trades in excisable goods at the selected business unit, if the entrepreneur conducts remote sales, including online sales, or if the local council requires an RRO or PRRO for this type of trade. The annual transaction limit for this case is 167 minimum monthly wages as of January 1 of the year, per point of sale. After moving to a city or changing any of these conditions, check again whether you qualify to use books.

What to do with a retail license for alcohol, tobacco, or e-cigarette liquids

This section applies to entrepreneurs selling goods for which the law requires a retail license. These steps do not apply to an ordinary shop selling goods that are not subject to excise tax. A license to sell alcohol is not required for retail sales of table wine. If you have a retail license for alcoholic beverages, you may also sell cider and perry without added alcohol under that license, without a separate license for those drinks.

Before arranging a license, compare the new shop’s product range with the rules for your tax system. FOPs in single tax Groups 1–3 may sell excisable goods only within the exceptions expressly provided by the TCU. For alcoholic drinks, the exceptions are retail sales of beer, cider, perry without added alcohol, and table wine. Sales of tobacco products, e-cigarette liquids, and alcohol outside these exceptions are incompatible with the simplified system for Groups 1–3.

If your FOP address changed but the shop stayed put

Within 30 calendar days of a change to the licensee’s location, file an application to update the licensee register with the licensing authority at the new location. On the current form under Resolution No. 374, select the option to make changes and state the FOP’s new details, license type, and registration number. Sign a paper application; authenticate an electronic one with a qualified electronic signature (QES). Use a seal if you have one.

The authority must update the register within five working days of receiving the application and send an electronic extract or notify you of a refusal. If neither document is provided within that period, the authority’s unconditional obligation to make the changes and send an extract arises on the next working day. Check the register entry: the changes take effect on the day they are actually entered in the register.

If the licensed shop moved

For a new retail address, apply for a new license. An application to change details on an existing retail license does not transfer it to other premises. Secure the right to use the premises, report them using Form No. 20-OPP, register or re-register the cash register, pay the first license installment, and file the license application.

In the application under Resolution No. 374, name the licensing authority, select “Obtain a license,” complete the FOP details, license type, and method of receipt. Leave item 6 blank because you are applying for a new license. In item 7, state the complete address of the new location, the premises identifier, and the KATOTTG code. In item 8, enter the fiscal numbers of the RROs, PRROs, KOROs, and settlement books to be used at the trading location; complete all columns in this item except column 3. For an alcohol license—other than a separate license for cider and perry without added alcohol—and for tobacco or e-cigarette liquid licenses, mark item 9 if the premises are both outside the oblast capital, Kyiv, or Sevastopol within a distance of 50 km, and have a sales floor larger than 500 m². In item 10, enter the budget revenue classification code, payment amount, and payment instruction number and date. Sign a paper application; add a QES to an electronic one. Use a seal if you have one. The additional document packages required for production or fuel licenses are not required for this retail license.

Under the standard procedure, file the application with the territorial STS office for the location of the new shop. It must make a decision within 10 working days and, no later than the next working day, enter the license information and send an extract or notify you of a refusal. Before filing, complete electronic identification in the Electronic Cabinet and set it up to receive documents there, as the absence of electronic correspondence is legal grounds for refusal.

Plan the start of trading according to when your right to operate arises: usually on the day the license is entered in the register. Article 43 also provides a special rule for a licensing authority that misses the deadline for providing an extract or refusal: the right to operate begins on the day after the unconditional obligation to enter the license arises. If you rely on this basis, keep evidence of when the application was received, when the deadlines expired, and that no decision was issued.

You may obtain a license automatically by filing an electronic application with the central STS. You need the required tax registration and a reported object, electronic identification, and correspondence through the Electronic Cabinet. Check that there is no sanction prohibiting the activity, control by residents of an aggressor state, excise tax debt, or debt for penalties under Law No. 3817-IX. A final court decision prohibiting the applicant from the relevant licensed activity is also grounds for refusal.

Check whether, within the last 12 months, the STS terminated the applicant’s license of the same type: this prevents automatic issuance. Separately check whether a license of the same type for the new trading location was terminated within the last 12 months. When reviewing the history of that location, termination of the applicant’s own license on the applicant’s request is not counted. If another licensee previously operated at the address, find the STS decision published about termination of their license of the same type. Check the grounds stated in the decision: termination under paragraph 1, 2, 3, 4, or 7 of part two of Article 46 does not prevent automatic issuance under the location-history condition. Termination within the last 12 months on other grounds prevents use of the automatic procedure.

Also check your own current licenses. Automatic issuance is unavailable if the applicant already has an active license of the same type for the same premises identifier. Before filing, compare the fiscal numbers for cash registers and books, and the license payment details, with the STS records, since discrepancies may also lead to refusal.

The automatic check is completed no later than the next working day after the application is received. The right to operate arises on the date the license is entered in the register, so check the electronic extract. If you receive a refusal, read the grounds stated in the notice. After correcting errors or discrepancies, you can file a new automatic issuance application. If the refusal is due to termination of a license of the same type within the last 12 months by an STS decision, the application is reviewed under the standard procedure; the notice must say so. This review does not guarantee that a license will be granted.

If the old shop has permanently closed, file an application to terminate its license, providing the FOP details, license type, and number. For an ordinary license, apply to the authority that issued it; territorial STS offices terminate retail licenses issued automatically. A decision on the application is made no later than 20 working days, counted from the day after receipt, and takes effect on the second working day after it is sent to the entrepreneur. Physically closing the shop does not replace this decision.

Check the new premises, cash registers, and costs

Before leasing, check that trade in your selected products is permitted at the premises. The law prohibits the relevant sales in certain places, including educational and health care institutions, with an exception for restaurants on the grounds of sanatoriums; in specialized children’s or sports goods shops and their relevant departments; and in places not designated for those goods. A separate exception applies to beer in plastic containers at indoor sports facilities. Check local restrictions that may apply during public events as well.

A shop selling alcoholic beverages must have a sales area of at least 20 m². This requirement does not apply to locations selling only beer, cider, perry without added alcohol, and specified naturally fermented fruit or berry drinks with an alcohol content of up to 8.5% and no added alcohol. If you plan to sell a wider range, check the floor area before signing the lease.

If you ship excisable goods from the new location to online customers, the law also treats that location as a retail trading location. Remote sales require a reliable check in advance that the buyer is at least 18, shipment from the trading location, and an age check on delivery. If there is doubt, the seller or delivery person must request an identity document or an acceptable electronic version; if the buyer refuses, delivery is prohibited. A new shipping warehouse address may therefore need to be registered as a trading location.

Calculate the fee for the new license based on the new shop’s details. Licenses have no expiry date, but the fee is paid in equal quarterly installments. The first installment is due before receiving the license; later installments are due before the next quarterly period begins, with the licensing authority notified of the payment details. The fee is paid to the local budget for the trading location.

The lower fee for villages and settlements does not apply if they are within city limits, or if both conditions are met: the premises are outside the oblast capital, Kyiv, or Sevastopol within a distance of 50 km, and have a sales floor larger than 500 m². For an example city shop selling alcohol with two cash registers, the annual fee is 2 × 1.5 = 3 minimum monthly wages, and the quarterly payment is 3 ÷ 4 = 0.75. To calculate the actual amount, use the statutory minimum monthly wage as of January 1 of the payment year.

A move may also change the license threshold for average wages or income. The general threshold for a licensee with employees is two minimum monthly wages as of January 1 of the reporting year; for a FOP without employees, the same threshold applies to total monthly taxable income. A threshold of 1.5 minimum monthly wages may apply if all trading locations are outside oblast capitals, Kyiv, and Sevastopol by a distance of at least 50 km and have sales floors of up to 500 m². Consider all of the entrepreneur’s locations, because opening one new shop may change the applicable threshold.

Calculate average wages separately for each calendar month using monthly data from the tax calculation, even if the FOP files the calculation quarterly. For each month, add the accrued wages, payment for the first five days of temporary incapacity funded by the entrepreneur, and temporary incapacity benefits funded by the Pension Fund. Divide the total by the number of insured persons whose wages were accrued that month; do not include persons for whom monetary service allowances were accrued that month in this count. Compare the result with the applicable monthly threshold. Using total quarterly payments instead of monthly data may hide non-compliance in an individual month. This is an entrepreneur-level figure, so it cannot be substituted with the salary of one employee. Failure to meet the applicable threshold for three full consecutive calendar months during the license period, established by an inspection and recorded in a report, is grounds for license termination.

If the list of cash registers or registered books for an existing trading location changes, file an application to update the licensee register within 30 calendar days. State the licensing authority, FOP details, license type and number, and the fiscal numbers to add or remove. If the number of RROs or PRROs used to calculate the alcohol license fee increases, check the new fee and complete item 10 of the application with the payment details. Before selling through the new cash register, check that its fiscal number has been entered in the register. A change to the name of an oblast, district, settlement, or street, or a change to the KATOTTG code does not require a mandatory application to update license details; you may use the form to reflect such changes if needed.

Check taxes and territorial exceptions

After changing communities, separately check your primary tax authority, where to file returns, and the payment details for each tax. Local taxes and specified national payments distributed between budgets are paid at the previous place of registration through the end of the calendar year. The STS also explains that this rule applies to the military levy for a single tax payer when the relevant location changes. For the unified social contribution (USC), the law specifies the primary place of registration, so you cannot mechanically keep using the old payment details for all payments through year-end.

The ordinary filing frequency for a single tax payer does not change simply because of a move: Groups 1 and 2 file annually, and Group 3 quarterly. The last reporting period under the previous tax address is the period in which the application to change it is filed. If a FOP accrues income to individuals and files a calculation as a tax agent or employer, it is filed at the primary place of registration within 40 calendar days after the quarter, with a breakdown by month. Before the next filing, check the recipient in your cabinet; a change in payment details does not by itself determine it.

A change of address does not generally require a value added tax (VAT) payer to apply for VAT re-registration. Check that your tax records and register details are updated, and use the separate procedure only on grounds provided by the TCU, such as a change of name or tax number or correction of a register error.

When a territorial tax relief ends after a move

Under the relevant territorial provisions, single tax payers in Groups 1 and 2 may be entitled not to pay the single tax and military levy if their tax address was in a designated territory on the date hostilities or occupation began. Compare the specific settlement and territory code with the current List under Ministry for Development Order No. 376, and check the category and dates. The List under former Order No. 309 is no longer in force.

For the single tax, this territorial procedure has applied since August 1, 2023. While it applies, the right not to pay covers the period from the first day of the month when the relevant circumstances began through the last day of the month in which they ended. Determine the period for which the military levy need not be paid separately under the provision governing that levy. If the FOP’s registered location changes to a different territory, the specified address-based relief ends on the first day of the following month. For example, in a hypothetical case where an entrepreneur moves from a duly confirmed relief territory to a non-relief territory and registers the new address on October 12, the right to relief on this basis ends on November 1. Moving to another address does not create a new relief without checking its own requirements.

For periods during which you lawfully used the territorial right not to pay the single tax, do not complete the corresponding single tax fields on the return. If you did not pay both the single tax and the military levy under the territorial provision, do not complete the return for the exempt period. Check in the Electronic Cabinet that the STS did not accrue advance contributions for months in which you used the relevant right. If the relief ended after the address change, report subsequent periods under the ordinary rules. Check the requirements for single tax and military levy exemptions separately. The territorial rule for Groups 1 and 2 does not automatically exempt Group 3, USC, or all other entrepreneur obligations.

For cash register violations, the territorial exception depends on the place of sale and the date of the breach, not only on the FOP’s tax address. Law No. 265/95-VR provides for exemption from liability in designated territories of occupation, active hostilities, or possible hostilities until the relevant end dates, but excludes violations involving sales of excisable goods. After moving a shop, check the new place of business itself.

If war makes it impossible to meet an obligation

If wartime circumstances actually prevent you from filing an application or return, or paying a tax, the procedure for confirming impossibility under Ministry of Finance Order No. 225 applies. File a free-form application with the STS. State your surname, first name, and patronymic if any; your tax number or passport details under which you are entitled to make payments; tax address; name of the tax authority; and filing date. Identify the specific obligations and tax periods you could not meet, and explain which wartime circumstances prevented compliance. Sign the application and attach an identity document and evidence of the stated circumstances. In the list of attachments, provide the full title, number of pages, date, number, and issuing authority for each document, so the STS can verify the facts. If you rely on being in a settlement at your tax address where hostilities are underway, which is blockaded or occupied, the list under Order No. 225 specifies a Ukrainian citizen’s passport and an extract from the Unified State Demographic Register concerning residence registration. Explain how these circumstances prevented you from meeting a specific obligation on its due date. You can send the application through the Electronic Cabinet, file it on paper with the STS at your tax address or at any STS service center, or mail it with confirmation of delivery.

The STS reviews the application and documents within 20 calendar days from the day after receipt. If the evidence is insufficient, it sends a preliminary decision within that period proposing specific additional documents, so the overall review may take longer. You may submit additional evidence within 10 calendar days from the day after receiving the preliminary decision; the STS reviews it within another 20 calendar days from the day after receipt. If you do not submit it, the decision is made on the materials already available. Keep the original evidence, because IDP status or presence in a particular territory does not replace proof that you could not meet a specific obligation on its due date.

If you previously could not file the application and evidence, file them at the same time you regain the ability to meet at least one tax obligation, but no later than 60 calendar days from the first day of the month following the restoration of that ability. If you were meeting your obligations and later lost that ability because of the war, file the application and evidence within 60 calendar days from the first day of the month after you regain the ability to file them. If the STS has already ruled that you could not comply, notify it that your ability has been restored within the same 60-day period. The notice must state your surname, first name, and patronymic if any; your tax number or passport details under which you are entitled to make payments; tax address; the tax authority you are contacting; and the date of the notice. Also state the date and number of the latest decision on inability to comply, the name and location of the authority that made it, and the date on which you regained the ability to meet your tax obligations. Meet overdue obligations covered by subparagraph 69.1 of the TCU within 60 calendar days from the first day of the month after the ability is restored. If you miss the deadline to file the application and evidence, you may be treated as able to meet your obligations on time. If your ability is not restored before martial law ends, this subparagraph requires compliance within six months after it is terminated or canceled. This procedure establishes relief from liability under confirmed conditions; the amount of the underlying obligation must be checked separately.

Check the result before opening at the new address

The documentation for the move is complete when the relevant registers and cash register details match the actual addresses. Keep applications, receipts, extracts, decisions, and premises documents in one accessible place so you can substantiate dates and reasons for changes if needed.

• Check the FOP address in the USR and the result of Form No. 5DR or No. 5DRP; if you have IDP status, check that your certificate is current.
• In the STS cabinet, check your primary authority, servicing STI, secondary places of registration, and transfer date.
• If you are a single tax payer, check your tax address, place of business, group, and rate in the register.
• Check the new shop and warehouse in Form No. 20-OPP, and make sure the old premises have been correctly closed or remain in use.
• For the cash register, check the RRO certificate or PRRO receipt, business unit address, and receipt settings; if you use books, check their re-registration.
• For a licensed shop, check your right to trade at the new address, the cash registers’ fiscal numbers in the register, and termination of the old location’s license.
• Update your address with your bank, business counterparties, delivery providers, and customers, and check tax accounts before your next payments.

For breaches of tax registration obligations, the TCU sets a UAH 340 fine for a self-employed person, rising to UAH 680 if the relevant breach is not corrected or is repeated within a year. For specified breaches of fiscalization and issuance of a settlement document, cash register penalties are 100% of the sale amount for the first violation and 150% for the next one. Temporary reduced penalties of 25% and 50% applied only until July 31, 2025. Liability is determined based on the breach established, so an address discrepancy does not automatically result in a penalty equal to the entire sale.

Checking the register is especially important for licensed trade. Selling alcoholic beverages, tobacco products, or e-cigarette liquids without the relevant license when one is required by law results in a fine of 200% of the value of the goods sold, but no less than three minimum monthly wages. Sales through an RRO, PRRO, or KORO whose details are absent from the license register result in a fine of 200% of the value of goods sold specifically through that register or book, but no less than 8.5 minimum monthly wages. Use the minimum monthly wage as of January 1 of the year in which the violation is found to calculate these minimum penalties. Grounds for license termination include a repeated sale within 365 calendar days through an RRO or PRRO whose details are absent from the license register, or a repeated sale without an RRO or PRRO when its use is mandatory. The STS must establish the violation during an inspection and record it in a report. If an inspection finds that the actual address does not match the license register and records this in its report, that is grounds for license termination. This ground does not apply if the discrepancy resulted from a lawful renaming or change of KATOTTG code. If an inspection finds the licensee absent from their location, the law provides for termination of all their licenses. This fact must be documented in a relevant report with photo or video evidence attached. Aligning your documents before sales begin helps avoid these risks.

Official sources

• Law No. 755-IV on state registration: Articles 4, 9, 14–15, 18, 26, 28, and 36 — FOP address, documents, filing, deadlines, and fee.
• Ministry of Justice Order No. 3268/5: paragraph 1 and Form 1 — application for state registration of a FOP.
• Cabinet of Ministers Resolution No. 209: paragraph 1, subparagraphs 1 and 4 — registration rules during martial law.
• Law No. 1871-IX on declaring and registering residence: Articles 2, 4–5, Section VI, paragraph 10.
• Law No. 1706-VII on the rights of internally displaced persons: Articles 1, 5, 7, and 9; Cabinet of Ministers Resolution No. 509: paragraphs 1 and 9 of the procedure for recording IDPs.
• Tax Code of Ukraine No. 2755-VI: clauses 45.1, 49.18, 66.3, 117.1, 183.15; Articles 291, 293–299; subsection 8, paragraph 11, and subsection 10, paragraph 16-1 and subparagraph 69.1 of Section XX.
• Regulations for registration of individuals as taxpayers, Ministry of Finance Order No. 822: Sections III and IX — Forms No. 5DR and No. 5DRP, documents, and deadlines.
• Taxpayer registration procedure, Ministry of Finance Order No. 1588: Sections VII–X and Appendix 10; current Form No. 20-OPP and completion guide.
• Ministry of Finance Order No. 308: single tax payer application and extract request forms.
• Budget Code of Ukraine No. 2456-VI: Articles 3, 45, and 78; STS explanation on where a single tax payer must pay the military levy after a change of location.
• Law No. 2464-VI on the unified social contribution (USC): Article 6, part 2; tax calculation procedure, Ministry of Finance Order No. 4: Section I, paragraphs 6–9.
• Procedure for registering and using RROs, Ministry of Finance Order No. 547: Section II, Chapters 2–3, and Section III; KORO and settlement book procedure under Order No. 547: Section II, Chapters 1–3, Section III, Chapter 1.
• Procedure for registering and using PRROs, Ministry of Finance Order No. 317: Section II, paragraphs 3–11, and Section IV, paragraph 4.
• Regulations for settlement documents, Ministry of Finance Order No. 13: Sections I–II; Law No. 265/95-VR on RROs: Articles 10 and 17, Section II, paragraphs 14–15.
• Cabinet of Ministers Resolution No. 1336: paragraphs 2 and 2-1 of the resolution, paragraph 1 of the List — conditional use of KORO and settlement books.
• Law No. 3817-IX on the circulation of excisable goods: Articles 1, 16, 34, 41–43, 45–47, 52, 54, 71, and 73; Cabinet of Ministers Resolution No. 374: form and procedure for completing retail license applications, paragraphs 2–5 and 7–8.
• Ministry for Development Order No. 376: current List of territories of hostilities and temporary occupation.
• Ministry of Finance Order No. 225: Sections II–III of the procedure for confirming impossibility of meeting tax obligations, and list of documents for individuals.