Registration and termination of registration as an individual entrepreneur during martial law

Under martial law in Ukraine, the processes of registration and termination of sole proprietorships (SPs) have undergone certain changes to simplify procedures and ensure the continuity of entrepreneurial activities.

SP Registration

• Online via the "Diia" portal:
• Enables remote registration of an SP using an electronic signature.
• The procedure is quick and does not require personal presence.
• A detailed step-by-step guide is available on the official "Diia" portal website.
• Offline via an Administrative Services Center (ASC) or a notary:
• Submission of an application for the state registration of a sole proprietorship in the prescribed form.
• Required documents include a passport and the taxpayer identification number (TIN).
• Registration is completed within 24 hours from the time of document submission.

SP Termination

• Online via the "Diia" portal:
• Submission of an application for termination of entrepreneurial activity in electronic form.
• The application must be signed with an electronic signature.
• Once the application is processed, the state registrar updates the Unified State Register (USR) and notifies tax authorities.
• Offline via an ASC or a notary:
• Submission of an application for termination of entrepreneurial activity in the prescribed form.
• Required documents include a passport and the TIN.
• After the changes are recorded in the USR, the SP must submit liquidation reports and settle accounts with the tax authorities.

Note: Under martial law, state registration of entities located in territories where hostilities are ongoing is conducted regardless of their actual location.