Submission of CFC notification for Ukrainians
Preparation and submission of a notification to the Ukrainian tax authority upon acquisition or disposal of a share, change of control, or ownership structure
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What is a CFC notification?
A CFC notification is a formal notice to the tax authorities about the acquisition or loss of control in a foreign company. It is filed separately from the the CFC report and must be submitted within the statutory deadlines.
Who must submit a CFC notification?
The obligation to submit a CFC notification arises when the control or ownership structure of a foreign company changes, including upon acquisition or disposal of a share, as well as upon establishment or termination of effective control. The controlling person may be an individual or a legal entity — a tax resident of Ukraine (in accordance with Article 39-2.1.2 of the Tax Code of Ukraine), who:
Not sure if your case falls under CFC rules?
We will determine your status as a controlling person and assess whether you are required to submit a CFC notification in your specific case
What information is required to submit a CFC notification?
Information about the controlling person
Full name / legal entity name; Tax identification number (TIN or company registration number); Tax status (Ukrainian tax resident)
Information about the foreign company
Full name, country of incorporation, registration number, and legal form
Information about the ownership structure
Size of the share (direct/indirect), date of acquisition or disposal, description of changes in the ownership structure (if any)
Grounds for submission
Acquisition of a share; disposal of a share, establishment of effective control, termination of control
Requirements for submitting a CFC notification
The notification must be submitted within 60 days from the date of acquiring or disposing of a share in a controlled foreign company and/or from the start or end of actual control over the company. Timely submission helps CFC-related penalties
Can a CFC notification be submitted late?
Need to submit a CFC notification?
Free CFC Notification Submission. Special offer for new clients. Available until March 31, 2026.
How WoBorders prepares and files a CFC notification
Below are the key stages: from verifying the grounds for filing to submission and communication with the tax authority
Cost of submitting a CFC notification
Basic
€100 standard price
€100 standard price
Contact our team to submit the notification to the State Tax Service (STS) within 60 days after registration
- 15-minute consultation
- Preparation of required information for filing
- Submission of the notification to the State Tax Service (STS)
- Confirmation of acceptance status
As long as you register your company with the WoBorders team
Our team submits the notification to the State Tax Service (STS) immediately after your company’s registration, within 7 business days
- We automatically file after the registration process is completed
- We confirm the acceptance of the notification by the State Tax Service (STS)
We help you prepare and file a CFC notification
Your consultant
Ivan Chebotarov
CEO & co-Founder
Describe your request
We respond within one business day. We will advise whether a notification is required and what documents or information need to be prepared for filing
Frequently asked questions about CFC notification in Ukraine
When is the CFC notification required?
The notification of loss or acquisition of controlling status in a foreign company must be submitted within 60 days from the relevant event.
How to submit a CFC notification?
The notification is submitted through the taxpayer electronic portal: Form: F1308001 — “Notification of acquisition (commencement of actual control) or disposal (termination of actual control) of a share by a resident in a foreign legal entity or property rights to a share in assets, income, or profit of a non-legal entity formation”.
Is there a penalty for failing to submit the CFC notification?
According to the law, if you fail to submit it within 60 calendar days, a fine of 300 subsistence minimums may be imposed (equivalent to 998,400 UAH in 2025).
Have penalties for failure to submit been waived during martial law?
Yes, penalties for non-filing have been suspended until the end of martial law. However, the obligation to submit the notification remains.
How to know if the tax authority has accepted the notification?
After submitting the form, wait for processing by the tax authority. You will receive Receipt No. 2, indicating the status: "Package accepted" or the reason for rejection.
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