Street renamed: what information and documents a store must update

If a street has been renamed and the store remains in the same premises, update the address details to reflect the new name. Check the address in the Unified State Register (USR), report the change in the store’s details using Form No. 20-OPP, and re-register the cash register (RRO) or software cash register (PRRO) if their registration details have changed. Single-tax payers should separately check their tax address and place-of-business address.

The street rename itself is subject to exceptions: it does not require Form No. 1-PDV to re-register a VAT payer or an application to change information in the licensing registers under Law No. 3817-IX. The other steps depend on which address changed: the company’s registered address, an individual entrepreneur’s (FOP) home address, or only the store’s address.

Obtain the renaming decision and determine when the address changes

The owner or an employee appointed by the owner must obtain the council’s official renaming decision. Keep its number, date, text and any annex listing the old and new street names. Under Part Five of Article 59 of the Law of Ukraine “On Local Self-Government in Ukraine,” regulatory acts of a council take effect on the date of their official publication; if a later date is specified, they take effect on that later date. Check the official publication date and the decision’s effective-date provisions. Keep a link or other proof of publication: the date the decision was adopted does not determine when the deadline for filing Form No. 20-OPP starts.

Record the full new address: settlement, street, building number and premises number. If the decision does not make it possible to match the old address to the new one unambiguously, ask the local council or its authorised body for written confirmation.

To plan the Form No. 20-OPP filing, use the decision to determine the date on which the new street name takes effect. For a store with an RRO or PRRO, update the facility’s address details even if the title documents still show the old name. Do not wait for a USR extract before filing.

A separate case arises when the renaming leads to changes in title documents and the State Register of Proprietary Rights to Immovable Property. In the State Tax Service (STS) guidance for this case, Form No. 20-OPP must be filed within 10 business days from the date the changes are entered in that register. Keep the document confirming that date.

Determine whether the USR details need to be changed

The USR is the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organisations. It contains a legal entity’s registered address and an FOP’s home address used to contact the entrepreneur.

• If the renamed street is part of a legal entity’s address in the USR, check the entry and update the street name if it still shows the old details.
• If the street at an FOP’s home address has been renamed, check and update the entrepreneur’s relevant USR details.
• If only the store’s street has been renamed and the FOP’s or legal entity’s USR address remains unchanged, there is no reason to change that particular address entry.
• If the store is a separate subdivision whose details are entered in the USR, check the subdivision’s address separately.

To change an FOP’s address, file an application for state registration of an individual entrepreneur with the new address details. For a legal entity, file an application for state registration of changes to the legal entity’s details. If only the registered address is changing, no decision of the governing body is required for this registration action. If you are also amending the charter, you need a decision by the authorised governing body and a new version of the constituent document, prepared in accordance with the applicable requirements.

When filing in person, present an identity document. A representative must also provide proof of authority unless that authority is confirmed by the USR details. Keep the renaming decision as evidence of the reason for the address change and of the exemption from the administrative fee. Determine the documents required for any other changes being filed at the same time under Articles 17–18 of Law No. 755-IV.

Part One of Article 36 of Law No. 755-IV exempts registration of address changes resulting from the renaming of streets and other toponymic features from the administrative fee. State this reason in your application. The exemption applies to the administrative fee for the registration action; separately ordered services or register information may carry their own fee.

For ordinary legal entities and FOPs, the law provides for documents to be reviewed within 24 hours of receipt, excluding weekends and public holidays. After the review, check the result of the registration action and keep a document showing the correct address.

File Form No. 20-OPP with the store’s updated address

Form No. 20-OPP notifies the STS of taxable objects, including stores, warehouses and offices through which a business operates. A change to an object’s address details requires filing the form with the updated information under Clauses 8.4–8.5 of Section VIII of Procedure No. 1588.

The accountant or entrepreneur must file the notice with the supervisory authority at the primary place of tax registration within 10 business days after the information changes. The deadline for the facility does not need to be tied to completion of an address change in the USR if these are separate entries.

In Box 2, “Code indicating the information being provided,” enter “3 — change in information about a taxable object.” Enter the existing store’s details with the new address and its previous taxable-object identifier. Keep the facility’s actual status and type of right to use it if they have not changed. Do not report the store as closed if it continues to operate in the same premises.

Check all facilities on that street: the retail outlet, warehouse and office. If each was previously reported separately, check the address details for each one. Keep the receipt confirming acceptance of the electronic notice or proof that the paper form was filed.

Check the result in the private section of the Electronic Cabinet. Under Clause 8.6 of Procedure No. 1588, the STS enters the information no later than the day after receiving an electronic notice, and no later than 10 business days from receipt for a paper filing. Before the next registration action, make sure the new address appears in the tax records.

Re-register the hardware RRO

For an RRO—a hardware cash register—the procedure expressly requires re-registration if the details on its registration certificate have changed because a street was renamed by a local self-government decision.

First file Form No. 20-OPP with the store’s new address and check that it appears in the STS tax records. Then file Form No. 1-RRO, marked “Re-registration,” and the registration certificate with the supervisory authority where the RRO is registered. The business unit’s address in the application must match the information in Form No. 20-OPP. State the reason: the street was renamed, but the store remains in the same premises.

Clause 2 of Chapter 3 of Section II of Procedure No. 547 sets a general deadline for filing documents on the grounds listed there for replacing a certificate: five business days following the day the change or other ground arises. The separate paragraph on street renaming does not repeat this deadline. To bring the cash register details into line in time, plan to contact the authority within those five business days.

If there are no grounds for refusal, the supervisory authority re-registers the RRO and issues a new certificate no later than two business days after the application is filed. The previous certificate becomes invalid when the new one is issued.

After receiving the certificate, arrange with the service centre to update the RRO’s address details. Check the business unit’s address on the receipt and confirm that it matches the new certificate.

Re-register the PRRO after updating the details under Form No. 20-OPP

A PRRO—a software cash register—must be re-registered when the business unit’s address changes. This is provided for in Clause 8 of Section II of the Procedure approved by Ministry of Finance Order No. 317.

1. File Form No. 20-OPP and check that the store’s new address appears in the STS tax records.
2. Send the final fiscal report receipt and close the last shift on the PRRO.
3. Submit an electronic Form No. 1-PRRO marked “Re-registration,” with the new business-unit address.
4. Receive the processing-result receipt. If the application is refused, correct the stated reason.
5. After successful re-registration, bring the software cash register’s details into line with the register and check the receipt for the next sale.

The application is processed within the time limits set for registration: on the day it is received if it arrives by 16:00 on a business operating day, or no later than the next business day if it arrives after 16:00. This procedure does not set a general five-day filing deadline like the one for the specified grounds for replacing a hardware RRO certificate.

The PRRO fiscal number is retained during re-registration. You do not need to cancel its registration and register a new PRRO solely because the street name changed. First update the register, then create electronic settlement documents with the revised details.

Check single-tax and VAT payer details

Single tax: the deadline depends on the group

If the renaming changes the recorded tax address or the address of the place where business activities are carried out, file an application to use the simplified tax system to update the information:

• For Groups 1 and 2, no later than the 20th day of the month following the month of the change, under Clause 298.5 of the Tax Code.
• For Group 3, no later than the last day of the quarter in which the change occurred, under Clause 298.6.

Example: if the address details change in October, the deadline is 20 November for Groups 1 and 2, and 31 December for Group 3. These deadlines apply specifically to the single-tax payer’s application. Form No. 20-OPP and cash-register documents are filed under their own separate rules.

After filing, check the Single Tax Payer Register. If needed, request a new extract: it is provided free of charge to a registered payer within one business day of receipt of the request.

VAT: a street rename does not require Form No. 1-PDV

A change only to the address resulting from a street rename is not grounds for filing Form No. 1-PDV to re-register a VAT payer. Clause 183.15 of the Tax Code and Clause 4.1 of Section IV of Regulation No. 1130 distinguish a change of registered address from the grounds for re-registering a VAT payer.

Check that the address details are displayed correctly after the change. If other circumstances arise along with the address change—for example, the tax number changes or an error is found in the VAT Payer Register—handle them separately.

Licences: a specific exception applies to street renaming

Parts Nine of Articles 34 and 35 of Law No. 3817-IX expressly provide that an application to amend a licensing register is not required when legislation changes the name of an oblast, raion, settlement, street or other toponymic feature. The same exception applies to a change in the corresponding code of an administrative-territorial unit or community territory.

This applies to the register of licensees for alcoholic beverages, tobacco products and liquids for electronic cigarettes, as well as the register of licensees and fuel-circulation locations. If the store remains in the same premises and only the street name has changed, the general 30-calendar-day deadline for applying to change these registers does not apply.

For other events expressly listed in the relevant article, an application must be filed within 30 calendar days of the event. For example, a change to the list of fiscal numbers of cash registers at a place of trade may be a separate ground. Re-registering a PRRO while retaining its fiscal number does not, by itself, change that list.

Point 5 of Part Two of Article 46 also excludes a mismatch caused by a lawful renaming from the relevant grounds for terminating a licence. Therefore, an old street name in licensing details should not automatically be treated as grounds for losing the licence. Keep the renaming decision with the licence documents.

If needed, you can obtain an extract from the relevant licensing register. The law provides for it to be issued electronically within one business day of receipt of the application. Extracts and decisions provided for in Articles 34 and 35 are free of charge.

Notify the bank and partners and update operational details

Give the bank the new address and a document confirming the change. Ask how to update customer information and the retail outlet details used for acquiring—the acceptance of card payments. Check your bank agreement for the notification method and deadline.

Notify the landlord, suppliers, carriers and other partners. In your letter, state the old and new addresses, the decision details and that the store is operating in the same premises. If the agreement specifies a particular procedure for notifying changes to details, follow it.

A street rename by itself does not invalidate a lease or proof of ownership. Keep documents showing the old address and evidence that it was renamed. Determine whether an additional agreement is needed under the terms of the specific contract.

Ask the responsible employee to update the address on invoices, delivery notes, forms, the website, online-store contact details, delivery services and signs that show the address. Follow the cash-register re-registration sequence for fiscal receipts. Check each completed document or page after it is updated.

How to update company address details in Торгсофт (Torgsoft)

Open “Налаштування → Підприємство” (Settings → Company) and the edit form for the relevant company. Update the “Юридична адреса підприємства” (Company legal address) and “Фактична адреса підприємства” (Company actual address) fields if the renaming affects the corresponding address. If you keep several FOPs or legal entities in the database, check each relevant record.

After saving, check the address in the documents used by the store. If a printed document still shows the old address, check the source of that detail in its settings and template. Editing the company record does not re-register an RRO or PRRO with the STS: submit the applications and check their results using the procedure described above.

The address fields and company editing are described in the Торгсофт (Torgsoft) “Підприємство” (Company) help guide.

Deadlines and proof of completed actions

Consequences of failing to report address changes

Clause 117.1 of the Tax Code provides for liability if documents needed to update tax records are not filed within the prescribed time limits and in the prescribed cases, or are filed with errors or incomplete information. These obligations include reporting a change to a facility’s details using Form No. 20-OPP.

• For self-employed persons, including FOPs, the fine is UAH 340.
• For legal entities and their separate subdivisions, the fine is UAH 1,020.
• If the violation is not remedied, or the same actions are repeated within a year after a fine has been imposed, the fines are UAH 680 and UAH 2,040, respectively.

These amounts apply to violations covered by Clause 117.1, including failure to provide required information using Form No. 20-OPP. They are not a universal fine for an old address in a contract or receipt.

Before a fine is imposed, check whether grounds for exemption from financial liability under Clause 112.8 of the Tax Code apply. These include expiry of the limitation periods, a violation resulting from unlawful decisions or actions by a supervisory authority, and force majeure. A separate ground is a violation caused solely by a technical or methodological error or a failure of the Electronic Cabinet, if recognised under Subclause 112.8.7. Keep evidence of the relevant circumstance and its link to the violation.

Also check the special rules in Subclause 69.1 of Clause 69 of Subsection 10 of Section XX of the Tax Code. If an inability to perform a tax obligation on time is confirmed, these rules provide for exemption from liability, with the obligation to perform it later. The inability must be confirmed under the Procedure approved by Ministry of Finance Order No. 225 dated 29.07.2022. Determine the deadline for subsequent performance under Subclause 69.1, taking into account when the ability to perform obligations is restored. Martial law or a street rename alone does not automatically exempt you from a fine or remove the obligation to file Form No. 20-OPP.

For a PRRO, a mismatch between the details on documents and the register is grounds for the fiscal server to refuse their registration. Separately, reporting a store as closed or not in operation may lead to cancellation of the cash register’s registration. Therefore, during a renaming, keep the active facility’s status correct.

Official sources

• Law of Ukraine No. 755-IV “On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations”: Article 9 — USR address details; Article 13 — information exchange; Article 26 — review periods; Parts One and Four of Article 36 — administrative fee and payment for information.
• Procedure for Tax Registration of Payers of Taxes and Fees, approved by Ministry of Finance Order No. 1588 dated 09.12.2011: Clauses 8.4–8.6 and 8.8 of Section VIII — Form No. 20-OPP, deadlines and checking the information; Clauses 9.1–9.2 of Section IX — changes to tax records.
• Procedure for Registration and Use of RROs, approved by Ministry of Finance Order No. 547 dated 14.06.2016: Clauses 2–3 of Chapter 3 of Section II — re-registration and certificate replacement; Subclause 13 of Clause 1 of Chapter 4 of Section II — cancellation of registration for a closed facility.
• Procedure for Registration, Register Maintenance and Use of PRROs, approved by Ministry of Finance Order No. 317 dated 23.06.2020: Clauses 2, 4, 6, 8–10 of Section II — number, applications and re-registration; Clause 3 of Section III — cancellation; Clause 4 of Section IV — matching details.
• Tax Code of Ukraine No. 2755-VI: Article 66 — changes to tax records; Clause 117.1 — liability; Clause 183.15 — VAT; Clauses 298.5–298.6 and 299.8–299.9 — single tax.
• Regulation on VAT Payer Registration, approved by Ministry of Finance Order No. 1130 dated 14.11.2014: Clause 4.1 of Section IV — grounds for re-registration.
• Law of Ukraine No. 3817-IX on state regulation of the production and circulation of alcohol, alcoholic beverages, tobacco products, liquids for electronic cigarettes and fuel: Parts Nine, Twenty and Twenty-Two of Articles 34–35 — renaming exception, deadlines for other changes and extracts; Point 5 of Part Two of Article 46 — exception concerning licence termination.