Does a separate subdivision of a foreign non-governmental organisation need to be registered for tax purposes?

Yes, a foreign non-governmental organization's branch must register for tax accounting in Ukraine. After accreditation (registration) in Ukraine, the branch must submit the following documents to the relevant tax authority at its location:

1. Application in the form № 1-OPP.
2. A copy of the document confirming the assignment of the code from the Unified State Register of Enterprises and Organizations of Ukraine (USREOU).
3. A copy of the document on the registration, legalization, or accreditation of the branch.

These documents must be submitted within 10 days after the branch's accreditation. The registration is carried out no later than the next working day after the application is received.