CFC Reporting Submission in Ukraine
We help prepare and file CFC reports and notifications. We provide up-to-date advice on Controlled Foreign Companies. We work remotely across Ukraine. We take care of your accounting and tax matters related to CFCs.
Services:
— preparing CFC reports,
— preparing the controller’s income tax return,
— individual recommendations within CFC legislation.
15+ years of experience in taxes, accounting, and business protection
A team of qualified attorneys and accountants
End-to-end support — from analysis to filing the documents
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We help you avoid penalties through timely CFC reporting
Analysis of your CFC situation and obligations
We will determine whether you qualify as a controlling person of a CFC and whether you are required to file a report or submit a notification of controlled foreign companies.
Preparation of the CFC notification
We will create and submit an electronic notification to the State Tax Service about the fact of ownership or control over a foreign company — promptly and correctly.
Preparation and submission of the CFC report
We will calculate the CFC profit, file the report to the tax authority with all required attachments and explanations.
Consulting on CFC taxation
We’ll explain how to optimize CFC taxation, what the tax authorities pay attention to, and how to avoid fines.
Cost of CFC reporting submission
CFC reporting submission
– government fees
We prepare accurate and compliant CFC reports regardless of your business field
IT
Trade and Services
Real Estate
Manufacturing
What’s included in CFC reporting submission
1. Consultation and analysis of your situation
2. Preparation of the notification or report on CFC
3. Full support until completion and guidance for further steps
Frequently Asked Questions about CFC Reporting
What is a CFC and where did these obligations come from?
A CFC (Controlled Foreign Company) is a company registered abroad but controlled by a Ukrainian tax resident (an individual or a company). Since 2022, the provisions of the Tax Code (Article 39-2) have come into effect, obliging such persons to report to the State Tax Service.
I own a company abroad, but it’s inactive. Do I still have to report it?
Yes. If you control a CFC (even a “dormant” one), you must submit a notification about it. Reporting is required only if the company generates income.
What is the penalty for failing to submit a report or notification?
Currently, during the martial law period, penalties are not being applied. However, they are already defined in legislation. Failure to submit a CFC notification results in a fine of 300 living wages for able-bodied persons, as set on January 1 of the reporting year — about 1 million UAH for 2025. Failure to submit the CFC report results in a fine of 100 living wages.
If I have several CFCs, do I need to submit a report for each one?
Yes, a separate report must be filed for each company you control — even if they are not currently operating.
When and how should I submit a CFC notification/report?
The notification must be submitted by April 30 of the year following the reporting year.
The report is submitted together with your annual income declaration, or — for legal entities — together with the corporate income tax return.
Book a consultation
We’ll discuss all details and plan the next steps together