According to the Article 7 of the Ukrainian legislation on the «Legal Status of Foreigners and Stateless Persons» and Article 8 of the Ukrainian legislation on «Public Employment» foreigners and stateless persons have a right to engage in Ukraine in investment, foreign economic and other types of entrepreneurial activities approved by law. At the same time, they have the same rights and duties as Ukrainian citizens unless mentioned otherwise in the Constitution of Ukraine and any other legislation(s).
Accordingly, foreigners and stateless persons have the right to engage in the entrepreneurial activity. To this end, it is necessary to register oneself as a person in the legal status of an entrepreneur. State registration of persons — entrepreneurs is done by the State Registrar at the Executive Committee of the City Council (in cities which are oblast centers) or at district, Kyiv district, Sevastopol district governmental administration by the residence of a person — entrepreneur.
After the registration of residence (place of permanent residence — address) in Ukraine, a foreigner should receive the taxpayer identification number. Registration of physical persons — taxpayers is done at the office of the State Taxation Service by permanent residence of a citizen. For individuals who have no place of permanent residence in Ukraine it is done by place of acquisition of income or by residence of other object of taxation. So foreigners should apply to oblast tax administration and not to district taxation inspectorates.
To be registered as an entrepreneur by the State, a person who has the taxpayer identification number or this person’s authorized representative has to hand over personally (send by registered post with a list of enclosure) or through an authorized representative, to the state registrar by the place of residence, the following documents:
- filled in registration card for the state registration of a physical person — entrepreneur;
- a copy of a taxpayer identification number certificate;
- the document confirming the remittance of a registration fee to do the state registration of a physical person — entrepreneur;
- for persons under 16 years willing to engage in entrepreneurial activity — a letter of consent by parents (adoptive parents) or by a guardian, or by the tutorship and guardianship authority certified by a notary officer.
In case of personal visit also a passport must be shown at the state registrar. According to the position of the State entrepreneur body of Ukraine, stated in its letter 439 of January 23, 2007, a foreigner and stateless person can register as entrepreneurs having acquired a visa of the types: Б, ІМ-2, ІМ-3.
Foreigners who permanently reside in Ukraine have the right to be employed at enterprises, institutions and organizations or engage in any other labour activity based on and in accordance with the procedure as provided for citizens of Ukraine.
A foreigner, who immigrated to Ukraine with the purpose of employment for a definite period, can engage in labour activities based on acquired in accordance with the required procedure labour permit. It is the employer who must obtain the labour permit.
According to par. 6 of the Order of Labour Permission in Ukraine Handling Procedure for Foreigners and Stateless Persons approved by the Resolution 2028 of the Cabinet of Ministers of Ukraine on November 1, 1999, foreigners who permanently reside in Ukraine and other foreigners as provided by the laws and international treaties of Ukraine do not need labour permit.
Foreigners who gained the right of permanent residence in Ukraine (Art. 8 of the Ukrainian legislation on «Legal Status of Foreigners and Stateless Persons») have the right to conclusion of employment agreement according to the Labour Code of Ukraine without express labor permit on par with the citizens of Ukraine.
1) Foreign citizens with a refugee status according to the Article 20 of the Ukrainian legislation «On Refugees» and
2) Foreigners employed by an investor in the framework of the agreement on production distribution according to the Art. 35 of the Law of Ukraine «On the Agreements on Production Distribution»
may be employed without the labour permit.
Foreigners may not be appointed to particular posts or engage in particular labour activities as provided by the Ukrainian law and that only Ukrainian citizens may hold these posts or be engaged in these activities. So, foreigners may not be:
notary officers (Art. 3 of the Law of Ukraine «On the Notarial Profession»);
solicitors (Art. 2 of the Law of Ukraine «On Legal Profession»);
auditors (Art. 5 of the Law of Ukraine «On Auditing»);
judges (Art. 7 of the Law of Ukraine «On the Status of Judge», Art. 22 of the Law of Ukraine «On Economic Courts»);
customs officers (Art. 7 of the Law of Ukraine «On Customs Service in Ukraine»);
state employees (Art. 4 of the Law of Ukraine «On the State service»).