Accounting and legal support for Diia City residents

The company files an application through the Diia portal, signs it with the KEP of the director or a representative, and the Ministry of Digital Transformation decides within 10 business days. Before filing, check the activities, a qualifying income share of at least 90% and whether you can keep average pay of at least EUR 1,200. We check the company and prepare the application from UAH 10,000 one-off.

There is no state fee, the application is filed online through Diia. Checking the company, preparing and filing the application costs from UAH 10,000 one-off, and accounting support for a resident starts at UAH 20,000 a month.

The key benefits are preferential tax rates, gig contracts, and the possibility to book employees from mobilization.

The company chooses between the 9% tax on withdrawn capital and the 18% corporate income tax. The 9% tax is paid mainly when money leaves the company, for example as dividends, so while profit is reinvested there is little or no tax. Salaries and gig specialists' fees are subject to 5% personal income tax instead of 18% and a 5% military levy, and the social contribution is the minimum one, 22% of the minimum wage rather than of the actual pay. The reduced income tax and social contribution apply only in months when average pay is at least EUR 1,200 and the other residency requirements are met. Dividends from a company on the withdrawn capital tax are free of personal income tax and military levy if it paid no dividends in the two previous calendar years.

The company must meet four key criteria.

Types of activity: computer programming, game publishing, provision of software products online, web portals, cybersecurity, robotics, virtual assets, etc.

Salary level: average remuneration of at least 1,200 EUR per month (according to the NBU exchange rate), starting from the month after obtaining the status.

Team: at least 9 employees and/or gig specialists (you can combine, for example, 5 employees + 4 gig specialists).

Share of qualified income: at least 90% of income must come from permitted types of activity.

In addition, the company must not fall under 13 “anti-criteria”: registration abroad, state share ≥ 25%, ties with the aggressor state, tax debt exceeding 10 minimum wages for more than 30 days, ongoing bankruptcy proceedings, etc.

A gig contract is a civil law agreement that combines the flexibility of freelance work with the social guarantees of an employment contract. Unlike a sole proprietor, a gig specialist is not registered with the tax authorities and does not file reports (the company, as a tax agent, pays all taxes for them).
Thanks to a gig contract, the specialist receives social guarantees, while the company minimizes tax risks — there is no risk that the tax authorities will reclassify relations with a FOP into employment and charge additional penalties.

NDA (non-disclosure agreement) is a confidentiality agreement that protects the company from “leaks” of important data. The agreement must clearly define what information is considered confidential (client base, projects, finances) and set out fair compensation for disclosure.

NCA (non-compete agreement) is an agreement that prohibits a specialist from working for competitors, engaging in similar activity as a FOP, or holding a stake in competing companies for a certain period. It must be paid (the law does not set a minimum amount).

Whether to sign them or not is your decision. But they are an additional layer of protection, so at least consult a lawyer. A specialist will identify the risks in your business model and advise whether NDA and NCA can mitigate them.

No, under current legislation it is prohibited to book gig specialists and sole proprietors (FOP). Booking is only available for employees under an employment contract. If it is critical for you to keep certain specialists, they must be employed under a labor contract, not a gig contract.

The main risks are:

- failure to meet the 90% qualified income criterion (if the company starts engaging in other activities);
- the average remuneration drops below 1,200 EUR (according to the NBU rate);
- fewer than 9 employees/gig specialists;
- failure to submit the initial or annual compliance report on time;
- no auditor’s opinion attached to the reports;
- appearance of “anti-criteria” (for example, a tax debt exceeding 10 minimum wages for more than 30 days).

Professional accounting support minimizes these risks thanks to continuous monitoring and timely responses.

We can perform an audit of your current accounting to identify errors and assess risks. If necessary, we will help correct mistakes for past periods. Where needed, we will file amended reports. And of course, we will set up proper accounting going forward.

We prepare the documents in 5-7 business days, and the ministry reviews the application within 10 business days. From the first call to the status it takes about three weeks if the company's data is in order. If the application is returned for corrections, the timeline shifts by the time of the second filing.

For most IT companies, Diia City resident status is practically the only real way to start the employee booking process. However, it is important to understand that residency itself does not guarantee automatic booking. That’s why you should carefully assess whether you can consistently meet all residency requirements. We will help you evaluate whether it makes sense to obtain this status specifically for booking purposes and what additional benefits and risks it brings.

Book a consultation

We will discuss all the nuances and plan the next steps The filing for critical status itself is described on the page critical enterprise status and employee reservation.