{"id":37422,"date":"2026-02-27T18:51:55","date_gmt":"2026-02-27T16:51:55","guid":{"rendered":"https:\/\/woborders.agency\/?page_id=37422"},"modified":"2026-03-28T11:15:39","modified_gmt":"2026-03-28T09:15:39","slug":"cfc-report-in-ukraine","status":"publish","type":"page","link":"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/","title":{"rendered":"Preparation and Submission of the CFC Report in Ukraine"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"37422\" class=\"elementor elementor-37422\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15a9d254 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"15a9d254\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3bcf146d\" data-id=\"3bcf146d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2366ec6 elementor-widget elementor-widget-shortcode\" data-id=\"2366ec6\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\tMain\n<\/span><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7840f58a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7840f58a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-26281d42\" data-id=\"26281d42\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09f0091 elementor-widget elementor-widget-spacer\" data-id=\"09f0091\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-761f5c2 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"761f5c2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"514\" height=\"465\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp\" class=\"attachment-full size-full wp-image-37717\" alt=\"Ukraine flag business setup service | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp 514w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-300x271.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-13x12.webp 13w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-480x434.webp 480w\" sizes=\"(max-width: 514px) 100vw, 514px\" title=\"Ukraine flag service woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bad2ee0 elementor-widget elementor-widget-heading\" data-id=\"6bad2ee0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Turnkey CFC reporting preparation and filing in Ukraine<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-6ea48a8c elementor-widget elementor-widget-text-editor\" data-id=\"6ea48a8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"364\" data-end=\"679\"><span>We prepare a complete CFC report: structure analysis, adjusted profit calculation, document preparation, and full support for submission to the Ukrainian tax authorities within the required deadlines. Cost of CFC reporting from 7800 UAH<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770aac4 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_gradient_border_button\" data-id=\"770aac4\" data-element_type=\"widget\" data-widget_type=\"ucaddon_gradient_border_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Gradient Border Button -->\n<style>\/* widget: Gradient Border Button *\/\n\n#uc_gradient_border_button_elementor_770aac4 {\n    display: flex;\n    align-items: center;\n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-content .ue-txt {\n  \t\tz-index: 2;\n        position:relative;\n}\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-content .ue-txt {\n        color: #FFFFFF;\n    }\n\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-gradient-border-content .ue-txt {\n        color: #FFFFFF;\n    }\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-icon {\n  \t\tz-index: 2;\n        position:relative;\n}\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-icon i {\n        color: #FFFFFF;\n    }\n\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-gradient-border-icon i  {\n        color: #FFFFFF;\n    }\n\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border {\n    position: relative;\n    display: inline-block;\n    z-index: 0;\n}\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border-content {\n    background:\n                    linear-gradient(90deg, #000000, #000000) padding-box,\n                        linear-gradient(90deg, #0052CC, #00C0FF, #0052CC, #00C0FF, #0052CC, #00C0FF) border-box;\n    border: 2px solid transparent;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    position:relative;\n    overflow:hidden;\n    background-size:450%;\n    background-position:0%;\n\ttransition: background-position 0.5s ease; \n    }\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border-content:hover {\n        background:\n                    linear-gradient(90deg, , ) padding-box,\n                        linear-gradient(90deg, #0052CC, #00C0FF, #0052CC, #00C0FF, #0052CC, #00C0FF) border-box;\n    border: 2px solid transparent;\n        background-size:450%;\n        background-position: 0%; \n                animation: moveBackAndForth 12s ease-in-out infinite;\n        \t\t\n}\n#uc_gradient_border_button_elementor_770aac4 .ue-grad-hover\n{       \n        position:absolute;\n        top:0;\n        left:0;\n        right:0;\n        bottom:0;\n        width:100%;\n        height:100%;\n        z-index:0;\n        background:\n                    linear-gradient(90deg, , );\n                \t\topacity:0;\n        transition: opacity 0.25s ease-in-out; \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-grad-normal\n{       \n        position:absolute;\n        top:0;\n        left:0;\n        right:0;\n        bottom:0;\n        width:100%;\n        height:100%;\n        z-index:1;\n        background:\n                    linear-gradient(90deg, #000000, #000000);\n                \t\topacity:1;\n        transition: opacity 0.25s ease-in-out; \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-grad-hover\n{\n        opacity:1;\n        \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-grad-normal\n{\n        opacity:0;\n}\n@keyframes moveBackAndForth {\n    0% {\n        background-position: 0%;\n    }\n    50% {\n        background-position: 100%;\n    }\n    100% {\n        background-position: 0%;\n    }\n}\n\n\n<\/style>\n\n<div class=\"ue-grad-btn-wrapper\" id=\"uc_gradient_border_button_elementor_770aac4\">\n  <a  class=\"ue-gradient-border\" href=\"https:\/\/woborders.agency\/en\/book-a-consultation-on-cfc-report-ukraine\/\" >\n        <div class=\"ue-gradient-border-content\" >\n      <div class=\"ue-grad-normal\"><\/div>\n      <div class=\"ue-grad-hover\"><\/div>\n            <span class=\"ue-gradient-border-icon\"><i class='fas fa-chevron-right'><\/i><\/span>\n            <span class=\"ue-txt\">Free consultation<\/span>\n    <\/div>\n    \n  <\/a>\n<\/div>\n<!-- end Gradient Border Button -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d97d4d6\" data-id=\"4d97d4d6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50170fc1 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"50170fc1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"514\" height=\"465\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp\" class=\"attachment-full size-full wp-image-37717\" alt=\"Ukraine flag business setup service | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp 514w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-300x271.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-13x12.webp 13w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-480x434.webp 480w\" sizes=\"(max-width: 514px) 100vw, 514px\" title=\"Ukraine flag service woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12103d0 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12103d0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9ec0cc\" data-id=\"b9ec0cc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c368aa5 elementor-widget elementor-widget-heading\" data-id=\"c368aa5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">WoBorders is an independent private consulting company. We provide advisory and administrative support and are not affiliated with any government authority or official registry<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18aa939 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18aa939\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ce994d2\" data-id=\"ce994d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-46f547a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46f547a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e97045e\" data-id=\"e97045e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b781c8 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"1b781c8\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:15,&quot;end&quot;:15,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">15<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--1b781c8\">{\"start\":15,\"end\":15,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-21937fe elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"21937fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"393\" data-end=\"463\">countries <span>where we support company formation and international business growth<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-cb6eccd\" data-id=\"cb6eccd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9a58e25 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a58e25\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9d3ddba\" data-id=\"9d3ddba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ad91a8 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"1ad91a8\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:8,&quot;end&quot;:8,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">8<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--1ad91a8\">{\"start\":8,\"end\":8,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-f08e527 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f08e527\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>years of experience working with international structures and tax reporting<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1285656\" data-id=\"1285656\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0abd78f elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0abd78f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-67e78ac\" data-id=\"67e78ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e004144 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"e004144\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:200,&quot;end&quot;:200,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&lt;span class=\\&quot;counter_prefix\\&quot;&gt;+&lt;\\\/span&gt;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&lt;span class=\\&quot;counter_prefix\\&quot;&gt;+&lt;\\\/span&gt;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">+200<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--e004144\">{\"start\":200,\"end\":200,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"<span class=\\\"counter_prefix\\\">+<\\\/span>\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-d0199fc elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d0199fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>prepared CFC reports and submitted notifications to the tax authorities since 2023<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-282a92a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"282a92a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3975da2\" data-id=\"3975da2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-638ce76 elementor-widget elementor-widget-heading\" data-id=\"638ce76\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Our partners<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-17b8554 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17b8554\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-4e09150\" data-id=\"4e09150\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5296a35 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"5296a35\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"477\" height=\"151\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/woborders-partner-payoneer-official.webp\" class=\"attachment-full size-full wp-image-37793\" alt=\"Payoneer partner logo | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/woborders-partner-payoneer-official.webp 477w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/woborders-partner-payoneer-official-300x95.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/woborders-partner-payoneer-official-18x6.webp 18w\" sizes=\"(max-width: 477px) 100vw, 477px\" title=\"Woborders partner payoneer official woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-77d90df\" data-id=\"77d90df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-791673d elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"791673d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"477\" height=\"151\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/sleek-pogo-partner.webp\" class=\"attachment-full size-full wp-image-37790\" alt=\"Sleek logo | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/sleek-pogo-partner.webp 477w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/sleek-pogo-partner-300x95.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/sleek-pogo-partner-18x6.webp 18w\" sizes=\"(max-width: 477px) 100vw, 477px\" title=\"Sleek pogo partner woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-fa14314\" data-id=\"fa14314\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-851f353 elementor-widget elementor-widget-image\" data-id=\"851f353\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"477\" height=\"151\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/keycrm-logo-partner-woborders.webp\" class=\"attachment-full size-full wp-image-37791\" alt=\"Keycrm logo | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/keycrm-logo-partner-woborders.webp 477w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/keycrm-logo-partner-woborders-300x95.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/keycrm-logo-partner-woborders-18x6.webp 18w\" sizes=\"(max-width: 477px) 100vw, 477px\" title=\"Keycrm logo partner woborders woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ea704fe\" data-id=\"ea704fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eefba0b elementor-widget elementor-widget-image\" data-id=\"eefba0b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.prime-staff.net\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"477\" height=\"151\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prime-staff-logo.webp\" class=\"attachment-full size-full wp-image-37792\" alt=\"Prime staff logo woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prime-staff-logo.webp 477w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prime-staff-logo-300x95.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prime-staff-logo-18x6.webp 18w\" sizes=\"(max-width: 477px) 100vw, 477px\" title=\"Prime Staff\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-c63da28 e-con-full e-flex e-con e-parent\" data-id=\"c63da28\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6771fb8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6771fb8\" data-element_type=\"widget\" id=\"cfc-control\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a CFC (Controlled Foreign Company)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-efbab2b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"efbab2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" data-start=\"613\" data-end=\"848\">A Controlled Foreign Company (CFC) is a foreign legal entity or other structure controlled by a tax resident of Ukraine. In such cases, the controller must submit an annual <span>CFC report (CFC reporting) to the Ukrainian tax authorities together<\/span> with <strong><a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\"><span style=\"color: #ccffcc;\">tax return declaration<\/span><\/a><\/strong>. <span>The reporting obligation applies even if the company did not generate any profit.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4728ad9 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4728ad9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who must file a CFC report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-c10cf70 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c10cf70\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" data-start=\"613\" data-end=\"848\">The reporting obligation arises if you own a share in a foreign company or exercise actual control over its activities, including the following cases:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b41bfbc elementor-widget elementor-widget-ucaddon_stacking_cards\" data-id=\"b41bfbc\" data-element_type=\"widget\" id=\"for-whom\" data-widget_type=\"ucaddon_stacking_cards.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Stacking Cards -->\n\t\t<link id='font-awesome-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='fancybox-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/fancybox3\/jquery.fancybox.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Stacking Cards *\/\n\n#uc_stacking_cards_elementor_b41bfbc {\n\twidth: 100%;\n\tmargin: 0 auto;\n\t--card-top-offset: 40px;\n    --card-height:360px;\n}\n\n@media (max-width: 1024px) {\n  #uc_stacking_cards_elementor_b41bfbc {\n\t--card-top-offset: 8px ;\n    --card-height:300px;\n  }\n}\n@media (max-width: 767px) {\n  #uc_stacking_cards_elementor_b41bfbc {\n\t--card-top-offset: 6px ;\n    --card-height:280px ;\n  }\n}\n\n#uc_stacking_cards_elementor_b41bfbc .ue_cards_wrapper {\n    padding-bottom: calc(3 * var(--card-top-offset)); \/* Make place at bottom, as items will slide to that position*\/\n  \tdisplay: grid;\n    justify-items: center;\n\tgrid-template-columns: 1fr;\n    grid-template-rows: repeat(3, var(--card-height));\n    \/* margin-bottom: var(--card-margin);\n\tgap: var(--card-margin); *\/\n}\n\n#uc_stacking_cards_elementor_b41bfbc .ue_stacking_card_item {\n\t\/*position: sticky;*\/\/* will be nabled in js to allow calc of start position of the cards *\/\n    padding-top: var(--card-top-offset);\n\ttransform-origin: 50% 50%;\n\twill-change: transform;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .ue_card_content {\n    height: var(--card-height);\n    min-height: var(--card-height);\n\toverflow: hidden;\n\tdisplay: flex;\n\talign-items: stretch;\n}\n\n\n#uc_stacking_cards_elementor_b41bfbc .ue_content_left {\n\t\/*place-self: center;*\/\n\t\/*display: grid;*\/\n    display: flex;\n    flex-direction: column;\n    flex-shrink: 0;\n    }\n\n#uc_stacking_cards_elementor_b41bfbc .ue_card_content > figure {\n\toverflow: hidden;\n    flex-grow: 1;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .ue_card_content > figure .ue_sc_img,\n#uc_stacking_cards_elementor_b41bfbc .ue_card_content > figure > a{\n\twidth: 100%;\n\theight: 100%;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .ue_sc_button {\n\tdisplay: inline-block;\n    height: fit-content;\n    overflow:hidden;\n}\n\n #uc_stacking_cards_elementor_b41bfbc .ue_sc_graphic_el{\n   display:flex;\n   justify-content:center;\n   align-content:center;\n   align-items:center;\n   overflow:hidden;\n   flex-shrink: 0;\n }\n #uc_stacking_cards_elementor_b41bfbc .ue_sc_graphic_el svg{\n  width:1em;\n  height:1em;\n }\n\n #uc_stacking_cards_elementor_b41bfbc .ue_stacking_card_item{\n  transform: translate3d(0px, 0px, 0px) rotate(0deg);\n  filter: blur(0px) grayscale(0%);\n }\n\n\/* soft styles*\/\n.ue_sc_title {\n\tfont-weight: 300;\n\tfont-size: 2.4em;\n    line-height: 1.2;\n}\n\n.ue_sc_desc {\n\tfont-weight: 300;\n\tline-height: 1.42;\n}\n.ue_stacking_card_item {\n  width:100%;\n}\n.ue_card_content {\n\tbox-shadow: 0px 10px 40px 0px rgba(0, 0, 0, 0.30);\n}\n\/* *\/\n\n\/* start creative button hover styles *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_content{\n  display: flex;\n  flex-wrap: wrap;\n}\n\n\/* GENERAL BUTTON STYLING *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_button {\n  overflow:hidden;\n  flex-shrink: 0;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_button,\n#uc_stacking_cards_elementor_b41bfbc .uc_button::after {\n\ttransition: all 0.3s;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_button {\n  position: relative;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_button span{\n  z-index: 2;\n  position: relative;\n  display: block;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_button::before,\n#uc_stacking_cards_elementor_b41bfbc .uc_button::after {\n  content: '';\n  position: absolute;\n  z-index: 1;\n}\n\n\/* BUTTON 1 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-1::after {\n  height: 0;\n  left: 0;\n  top: 0;\n  width: 100%;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-1:hover:after {\n  height: 100%;\n}\n\n\/* BUTTON 7 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-7::after {\n  height: 0;\n  left: 0;\n  bottom: 0;\n  width: 100%;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-7:hover:after {\n  height: 100%;\n}\n\n\/* BUTTON 2 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-2::after {\n  height: 100%;\n  left: 0;\n  top: 0;\n  width: 0;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-2:hover:after {\n  width: 100%;\n}\n\n\/* BUTTON 6 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-6::after {\n  height: 100%;\n  right: 0;\n  top: 0;\n  width: 0;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-6:hover:after {\n  width: 100%;\n}\n\n\/* BUTTON 3 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-3::after {\n  height: 0;\n  left: 50%;\n  top: 50%;\n  width: 0;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-3:hover:after {\n  height: 100%;\n  left: 0;\n  top: 0;\n  width: 100%;\n}\n\n\n\/* BUTTON 4 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-4::before {\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-4::after {\n  height: 100%;\n  left: 0;\n  top: 0;\n  width: 100%;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-4:hover:after{\n  height: 0;\n  left: 50%;\n  top: 50%;\n  width: 0;\n}\n\n\n\/* BUTTON 5 *\/\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-5 {\n  overflow: hidden;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-5::after {\n  height: 100%;\n  left: -100%;\n  top: 0;\n  transform: skew(50deg);\n  transition-duration: 0.6s;\n  transform-origin: top left;\n  width: 0;\n}\n\n#uc_stacking_cards_elementor_b41bfbc .uc_btn-5:hover:after {\n  height: 100%;\n  width: 200%;\n}\n\/* end styles *\/\n#uc_stacking_cards_elementor_b41bfbc .ue_content_wrapper {\n  display: flex;\n  align-items: stretch;\n  position:relative;\n  height:100%;\n  width: 100%;\n}\n#uc_stacking_cards_elementor_b41bfbc .ue_stacking_card_item.uc-item-error .ue_content_wrapper,\n#uc_stacking_cards_elementor_b41bfbc .ue_stacking_card_item.uc-item-message .ue_content_wrapper{\n  justify-content: center;\n  align-items: center;\n}\n#uc_stacking_cards_elementor_b41bfbc .uc-error{\n  color:red;\n  font-weight:500;\n}\n#uc_stacking_cards_elementor_b41bfbc .uc-message{\n  font-weight:500;\n}\n.elementor-repeater-item-e9d2a15 {\n  padding-top: calc(1 * var(--card-top-offset))!important;\n}\n.elementor-repeater-item-ebf1eb3 {\n  padding-top: calc(2 * var(--card-top-offset))!important;\n}\n.elementor-repeater-item-75bad1b {\n  padding-top: calc(3 * var(--card-top-offset))!important;\n}\n\n\n<\/style>\n\n<div id=\"uc_stacking_cards_elementor_b41bfbc\" data-editor=\"no\" data-errors=\"false\" data-show-section=\"false\" class=\"ue_stacking_cards_widget uc_creative_buttons\"   dir=\"ltr\">\n  <div class=\"ue_cards_wrapper uc-items-wrapper\" role=\"list\">\n    <div class=\"ue_stacking_card_item elementor-repeater-item-e9d2a15 ueitem-1\" data-source=\"normal\" data-id=\"\" role=\"listitem\" tabindex=\"0\" aria-label=\"Stacking card 1: \u0427\u0430\u0441\u0442\u043a\u0430 \u043f\u043e\u043d\u0430\u0434 50%\">\n  <div class=\"ue_card_content\" >\n    \n          <div class=\"ue_content_left\">\n                  <div class=\"ue_sc_graphic_el\">\n            <i class='fas fa-people-arrows'><\/i>                                  <\/div>\n                <h3 class=\"ue_sc_title\">Ownership above 50%<\/h3>        <div class=\"ue_sc_desc\">A CFC report must be filed if you directly or indirectly own more than 50% of a foreign company<\/div>\t          <\/div>\n\t        \n      \n      \n  <\/div>\n<\/div>\n<div class=\"ue_stacking_card_item elementor-repeater-item-ebf1eb3 ueitem-2\" data-source=\"normal\" data-id=\"\" role=\"listitem\" tabindex=\"0\" aria-label=\"Stacking card 2: \u0427\u0430\u0441\u0442\u043a\u0430 \u0432\u0456\u0434 10%\">\n  <div class=\"ue_card_content\" >\n    \n          <div class=\"ue_content_left\">\n                  <div class=\"ue_sc_graphic_el\">\n            <i class='fas fa-project-diagram'><\/i>                                  <\/div>\n                <h3 class=\"ue_sc_title\">Ownership above 10%<\/h3>        <div class=\"ue_sc_desc\">The reporting obligation applies if your share exceeds 10% and the total ownership of Ukrainian residents in the company is 50% or more<\/div>\t          <\/div>\n\t        \n      \n      \n  <\/div>\n<\/div>\n<div class=\"ue_stacking_card_item elementor-repeater-item-75bad1b ueitem-3\" data-source=\"normal\" data-id=\"\" role=\"listitem\" tabindex=\"0\" aria-label=\"Stacking card 3: \u0424\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\">\n  <div class=\"ue_card_content\" >\n    \n          <div class=\"ue_content_left\">\n                  <div class=\"ue_sc_graphic_el\">\n            <i class='fas fa-laptop-code'><\/i>                                  <\/div>\n                <h3 class=\"ue_sc_title\">Actual control<\/h3>        <div class=\"ue_sc_desc\">A CFC report must be filed if you exercise actual control or have decisive influence over the company\u2019s activities, even without formal ownership<\/div>\t          <\/div>\n\t        \n      \n      \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n<!-- end Stacking Cards -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a1f57d e-flex e-con-boxed e-con e-parent\" data-id=\"2a1f57d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-80888b0 e-con-full e-flex e-con e-child\" data-id=\"80888b0\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bf208a8 e-con-full e-flex e-con e-child\" data-id=\"bf208a8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bce5175 elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"bce5175\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Not sure if your case falls under CFC rules?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d070513 elementor-widget elementor-widget-heading\" data-id=\"d070513\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We assess your controller status and determine if CFC reporting is required<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42f8c09 e-con-full e-flex e-con e-child\" data-id=\"42f8c09\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-58a0c5e e-grid e-con-full e-con e-child\" data-id=\"58a0c5e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c67eca elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"9c67eca\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/book-a-consultation-on-cfc-report-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Email\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-mail-bulk\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWrite US\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5afba51 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"5afba51\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"http:\/\/t.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d29462 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"2d29462\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aff2bb elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"5aff2bb\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\/\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a3da7f e-flex e-con-boxed e-con e-parent\" data-id=\"0a3da7f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2e2fb27 e-con-full e-flex e-con e-child\" data-id=\"2e2fb27\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ab9cb5 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"0ab9cb5\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><img loading=\"lazy\" decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/stars.webp\" class=\"attachment-full size-full wp-image-37813\" alt=\"Start icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/stars.webp 128w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/stars-12x12.webp 12w\" sizes=\"(max-width: 128px) 100vw, 128px\" title=\"stars\" \/><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><h2 class=\"gt3-core-imagebox-title\">What documents and information are required for CFC reporting<\/h2><\/div><p class=\"gt3-core-imagebox-description\">To prepare a CFC report without errors and reduce the risk of penalties, you need to provide key information about the company, its financial data, and the controller<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4da719 e-con-full e-flex e-con e-child\" data-id=\"c4da719\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a510edd e-grid e-con-full e-con e-child\" data-id=\"a510edd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-29fe040 e-con-full bdt-backdrop-filter-yes e-flex e-con e-child\" data-id=\"29fe040\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea015af elementor-widget elementor-widget-heading\" data-id=\"ea015af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Company registration details<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-bfe6b28 elementor-widget elementor-widget-text-editor\" data-id=\"bfe6b28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Company name, country of registration, address, tax and registration numbers, ownership structure, and share percentage<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e17a6f e-con-full bdt-backdrop-filter-yes e-flex e-con e-child\" data-id=\"5e17a6f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f723ca elementor-widget elementor-widget-heading\" data-id=\"5f723ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Financial statements<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-8465dcd elementor-widget elementor-widget-text-editor\" data-id=\"8465dcd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certified copies of financial statements, translated into Ukrainian if required (translation is not needed if the report is already in English)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c79d904 e-con-full bdt-backdrop-filter-yes e-flex e-con e-child\" data-id=\"c79d904\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b943ef3 bdt-backdrop-filter-yes elementor-widget elementor-widget-heading\" data-id=\"b943ef3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Operations and transactions<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-3ca278d elementor-widget elementor-widget-text-editor\" data-id=\"3ca278d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"917\" data-end=\"1057\"><span>Information on transactions with related parties and counterparties from the lists approved by the Cabinet of Ministers (required to complete relevant sections of the report)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9ce252 e-con-full bdt-backdrop-filter-yes e-flex e-con e-child\" data-id=\"d9ce252\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7069ced elementor-widget elementor-widget-heading\" data-id=\"7069ced\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Controller information<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-2549ce5 elementor-widget elementor-widget-text-editor\" data-id=\"2549ce5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Passport, tax number, and information about personal income and tax reporting<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1569c5a e-con-full e-flex e-con e-parent\" data-id=\"1569c5a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-ffccca0 elementor-widget elementor-widget-text-editor\" data-id=\"ffccca0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" data-start=\"613\" data-end=\"848\"><span>If some documents are missing or information needs clarification, we will help collect, restore, and prepare all required data for CFC reporting<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cc9828 e-flex e-con-boxed e-con e-parent\" data-id=\"5cc9828\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc128b elementor-widget elementor-widget-heading\" data-id=\"3fc128b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-3fc128b{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-102d3b2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"102d3b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-102d3b2{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37be1ef elementor-widget__width-initial elementor-widget elementor-widget-video\" data-id=\"37be1ef\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/qbH6i32LoJs&quot;,&quot;lazy_load&quot;:&quot;yes&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-37be1ef{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-258cf6e e-con-full e-flex e-con e-child\" data-id=\"258cf6e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cbf53b1 e-con-full e-flex e-con e-child\" data-id=\"cbf53b1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-390483a elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"390483a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Have questions about CFC reporting? Get a consultation<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dadd20e e-con-full e-flex e-con e-child\" data-id=\"dadd20e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e16dab5 e-grid e-con-full e-con e-child\" data-id=\"e16dab5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58779a0 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"58779a0\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/book-a-consultation-on-cfc-report-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Email\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-mail-bulk\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWrite US\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9de5235 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"9de5235\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"http:\/\/t.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4afea5a elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"4afea5a\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f232749 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"f232749\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\/\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af522f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af522f2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9bb60f0\" data-id=\"9bb60f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3cd1336 gt3_parallax-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cd1336\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2271666\" data-id=\"2271666\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5dd7d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dd7d6d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4ad103e\" data-id=\"4ad103e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efa43a3 elementor-widget elementor-widget-heading\" data-id=\"efa43a3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Types of CFC reports: simplified and full. Filing requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-545f183 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"545f183\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Ukrainian tax residents submit either a simplified or a full CFC report, depending on whether financial statements are available at the time of filing the tax return. When submitting a full report, the adjusted profit calculation may be included or not, depending on financial indicators and applicable tax exemptions.<\/p><p data-pm-slice=\"1 1 []\"><strong>Below is a brief explanation of each report type.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d180a41 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-tabs\" data-id=\"d180a41\" data-element_type=\"widget\" data-widget_type=\"bdt-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"bdt-tabs-area\">\n\n            <div id=\"bdt-tabs-d180a41-9130\" class=\"bdt-tabs  bdt-tabs-default\" data-settings=\"{&quot;id&quot;:&quot;bdt-tabs-d180a41-9130&quot;,&quot;activeHash&quot;:&quot;yes&quot;,&quot;hashTopOffset&quot;:80,&quot;hashScrollspyTime&quot;:700,&quot;navStickyOffset&quot;:1,&quot;linkWidgetId&quot;:&quot;d180a41-9130&quot;}\">\n                        <div class=\"bdt-tab-wrapper\">\n            <div class=\"bdt-tabs-wrap-inside\">\n                <div class=\"bdt-tab bdt-tab-default\" data-bdt-tab=\"connect: #bdt-tab-content-d180a41-9130; animation: bdt-animation-fade; duration: 200;\" data-bdt-height-match=\"target: &gt; .bdt-tabs-item &gt; .bdt-tabs-item-title; row: false;\">\n                                            <div class=\"bdt-tabs-item\">\n                            <a data-title=\"\u0421\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439-\u0437\u0432\u0456\u0442\" class=\"bdt-tabs-item-title\" id=\"bdt-tab-\u0421\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439-\u0437\u0432\u0456\u0442\" data-tab-index=\"0\" href=\"#\">\n                                <div class=\"bdt-tab-text-wrapper bdt-flex-column\">\n\n                                    <div class=\"bdt-tab-title-icon-wrapper\">\n\n                                        \n                                                                                    <span class=\"bdt-tab-text\">\n                                                Short report                                            <\/span>\n                                        \n                                        \n                                    <\/div>\n\n                                    \n                                <\/div>\n                            <\/a>\n                        <\/div>\n                                            <div class=\"bdt-tabs-item\">\n                            <a data-title=\"\u041f\u043e\u0432\u043d\u0438\u0439-\u0437\u0432\u0456\u0442\" class=\"bdt-tabs-item-title\" id=\"bdt-tab-\u041f\u043e\u0432\u043d\u0438\u0439-\u0437\u0432\u0456\u0442\" data-tab-index=\"1\" href=\"#\">\n                                <div class=\"bdt-tab-text-wrapper bdt-flex-column\">\n\n                                    <div class=\"bdt-tab-title-icon-wrapper\">\n\n                                        \n                                                                                    <span class=\"bdt-tab-text\">\n                                                Full report                                            <\/span>\n                                        \n                                        \n                                    <\/div>\n\n                                    \n                                <\/div>\n                            <\/a>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n\n        <div class=\"bdt-switcher-wrapper\">\n            <div id=\"bdt-tab-content-d180a41-9130\" class=\"bdt-switcher bdt-switcher-item-content\">\n                                                        <div class=\"bdt-tab-content-item\" \n                    data-content-id=\"\">\n                        <div>\n                            <p>A simplified CFC report is filed if the controlled foreign company carried out activities but does not yet have financial statements as of April 30. It is submitted by individuals and legal entities \u2014 Ukrainian tax residents who control foreign companies but cannot file a full CFC report due to unavailable financial statements at the time of tax filing. The simplified report is submitted within the same deadlines as the main tax return.In this case, the full report can be filed later, until December 31 of the same year.<\/p>                        <\/div>\n                    <\/div>\n                                                        <div class=\"bdt-tab-content-item\" \n                    data-content-id=\"\">\n                        <div>\n                            <p><span>A full CFC report is filed by April 30 if the foreign company has financial statements available by that date. If a simplified report was submitted earlier, the full report must be filed by the end of the calendar year. If the total income of all CFCs of one controller does not exceed EUR 2 million, or other exemption conditions apply, tax on adjusted profit is not charged.<\/span><\/p>                        <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n                    <a href=\"#\" id=\"bottom-anchor-d180a41-9130\" data-bdt-hidden><\/a>\n            <\/div>\n        <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5392a7 elementor-widget elementor-widget-heading\" data-id=\"c5392a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When should a CFC report be submitted?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-5c741cb elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5c741cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"68\" data-end=\"405\">A CFC report is filed in the year following the end of the financial year of the controlled foreign company. For legal entities, the report must be submitted by March 2 of the year following the reporting year, and for individuals, by May 1 of the year following the reporting year. If a simplified CFC report is submitted, the full report must be filed by December 31 of the current year.<\/p><p data-start=\"407\" data-end=\"832\"><span style=\"color: #ccffcc;\"><strong>In practice, the timelines look as follows:<\/strong><\/span><br data-start=\"449\" data-end=\"452\" \/>\u2013 If the company was registered in <strong data-start=\"484\" data-end=\"497\">2025<\/strong> , the CFC report is filed in <strong data-start=\"521\" data-end=\"543\">2026 or 2027<\/strong><br data-start=\"543\" data-end=\"546\" \/>\u2013 If the company was registered in <strong data-start=\"578\" data-end=\"591\">2024<\/strong> , the CFC report is filed in <strong data-start=\"615\" data-end=\"637\">in 2025 or 2026<\/strong><br data-start=\"637\" data-end=\"640\" \/>\u2013 If the company was registered in <strong data-start=\"672\" data-end=\"685\">2023<\/strong> , the CFC report is filed in <strong data-start=\"709\" data-end=\"731\">in 2024 or 2025<\/strong><br data-start=\"731\" data-end=\"734\" \/>\u2013 If the company was registered in <strong data-start=\"766\" data-end=\"779\">2022<\/strong> , the CFC report is filed in <strong data-start=\"803\" data-end=\"830\">2024 (for the 2023)<\/strong><\/p><p data-start=\"834\" data-end=\"932\" data-is-last-node=\"\" data-is-only-node=\"\"><em>Below are examples of filing deadlines depending on the company\u2019s year of registration in a table format.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7989445 elementor-widget elementor-widget-html\" data-id=\"7989445\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"wb-cfc-table\">\n<thead>\n<tr>\n<th>Company registration year<\/th>\n<th>CFC reporting deadline<\/th>\n<\/tr>\n<\/thead>\n\n<tbody>\n\n<tr>\n<td>2025<\/td>\n<td>\nThe CFC report must be submitted in <strong>2026 or 2027<\/strong>, depending on the closing date of the first financial year.\n<\/td>\n<\/tr>\n\n<tr>\n<td>2024<\/td>\n<td>\nThe CFC report must be submitted in <strong>2025 or 2026<\/strong>, depending on the closing date of the first financial year.\n<\/td>\n<\/tr>\n\n<tr>\n<td>2023<\/td>\n<td>\nThe CFC report must be submitted in <strong>2024 or 2025<\/strong>, depending on the closing date of the first financial year.\n<\/td>\n<\/tr>\n\n<tr>\n<td>2022<\/td>\n<td>\nThe CFC report must be submitted in <strong>2024<\/strong> with reporting for <strong>2023<\/strong>.\n<\/td>\n<\/tr>\n\n<\/tbody>\n<\/table>\n\n\n<style>\n\n.wb-cfc-table{\nwidth:100%;\nborder-collapse:separate;\nborder-spacing:0;\nbackground:#31215f;\nborder:1px solid rgba(123,97,255,0.45);\nborder-radius:20px;\noverflow:hidden;\ncolor:#ffffff;\nfont-family:inherit;\n}\n\n.wb-cfc-table th,\n.wb-cfc-table td{\npadding:16px 18px;\ntext-align:left;\nvertical-align:top;\nborder-bottom:1px solid rgba(255,255,255,0.06);\nfont-size:16px;\nline-height:1.55;\n}\n\n.wb-cfc-table thead th{\ncolor:#34d399;\nfont-weight:700;\nbackground:rgba(255,255,255,0.02);\n}\n\n.wb-cfc-table tbody td:first-child{\nwidth:150px;\nfont-weight:700;\nwhite-space:nowrap;\n}\n\n.wb-cfc-table tbody tr:last-child td{\nborder-bottom:none;\n}\n\n.wb-cfc-table tbody tr:hover td{\nbackground:rgba(255,255,255,0.02);\n}\n\n\n\/* TABLET *\/\n\n@media (max-width:1024px){\n\n.wb-cfc-table th,\n.wb-cfc-table td{\nfont-size:15px;\npadding:14px 16px;\n}\n\n.wb-cfc-table tbody td:first-child{\nwidth:130px;\n}\n\n}\n\n\n\/* MOBILE *\/\n\n@media (max-width:767px){\n\n.wb-cfc-table,\n.wb-cfc-table thead,\n.wb-cfc-table tbody,\n.wb-cfc-table th,\n.wb-cfc-table td,\n.wb-cfc-table tr{\ndisplay:block;\nwidth:100%;\n}\n\n.wb-cfc-table thead{\ndisplay:none;\n}\n\n.wb-cfc-table{\nborder-radius:18px;\n}\n\n.wb-cfc-table tr{\nborder-bottom:1px solid rgba(255,255,255,0.05);\npadding:10px 0;\n}\n\n.wb-cfc-table tr:last-child{\nborder-bottom:none;\n}\n\n.wb-cfc-table td{\nborder-bottom:none;\npadding:10px 12px;\nfont-size:14px;\nline-height:1.45;\n}\n\n.wb-cfc-table tbody td:first-child{\ncolor:#34d399;\nfont-size:14px;\nfont-weight:700;\npadding-bottom:4px;\n}\n\n.wb-cfc-table tbody td:last-child{\npadding-top:0;\n}\n\n}\n\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a55c5c elementor-widget elementor-widget-html\" data-id=\"5a55c5c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-5a55c5c{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50b2350 e-flex e-con-boxed e-con e-parent\" data-id=\"50b2350\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee61453 elementor-widget elementor-widget-heading\" data-id=\"ee61453\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CFC reporting period, if the financial year is not calendar-based<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d650468 e-grid e-con-boxed e-con e-child\" data-id=\"d650468\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-136bab1 elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"136bab1\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_136bab1 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_136bab1{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_136bab1 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_136bab1 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_136bab1 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_136bab1 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_136bab1 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_136bab1 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_136bab1:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_136bab1 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_136bab1\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\"><\/div>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p data-start=\"1103\" data-end=\"1226\">If the company\u2019s financial year does not match the calendar year, the reporting year is the year in which the financial period ends. <em data-start=\"1228\" data-end=\"1238\">Example:<\/em> The company\u2019s financial year runs from March 1, 2024, to February 28, 2025.<strong> In this case, the CFC report for this period must be submitted in 2026.<\/strong><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df3e3d1 e-flex e-con-boxed e-con e-parent\" data-id=\"df3e3d1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0413697 e-con-full e-flex e-con e-child\" data-id=\"0413697\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b8f2e3 elementor-widget elementor-widget-heading\" data-id=\"9b8f2e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Need help with CFC reporting?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b22f316 elementor-widget elementor-widget-heading\" data-id=\"b22f316\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Get a free consultation on the preparation and filing of a CFC report for your specific case<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-777cffe e-con-full e-flex e-con e-child\" data-id=\"777cffe\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f39a08c e-grid e-con-full e-con e-child\" data-id=\"f39a08c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-700c655 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"700c655\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div 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elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"1be2b55\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"http:\/\/t.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7aecbe elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"b7aecbe\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7207c41 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"7207c41\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\/\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md elementor-animation-pulse\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b51e02a e-flex e-con-boxed e-con e-parent\" data-id=\"b51e02a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cdaabd elementor-widget elementor-widget-heading\" data-id=\"2cdaabd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to prepare and submit a CFC report: stages and timelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-55dc4a3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"55dc4a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span>The time required to prepare a CFC report depends on the company\u2019s jurisdiction, the CFC structure, the availability of financial statements, and the completeness of the documents. <strong>If all the necessary data is already prepared, the process usually takes from 3 to 7 business days<\/strong>. Below are the main stages of preparing and submitting a CFC report<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41732e2 e-con-full e-flex e-con e-child\" data-id=\"41732e2\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5f54294 e-con-full e-flex e-con e-child\" data-id=\"5f54294\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-459e7ec elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-ucaddon_content_slider_new\" data-id=\"459e7ec\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_slider_new.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Slider -->\n\t\t<link id='owl-carousel-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/owl-carousel-new\/assets\/owl.carousel.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='uc_ac_assets_file_animate_css_69179-css' href='https:\/\/woborders.agency\/wp-content\/uploads\/ac_assets\/uc_content_slider_new\/animate.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Content Slider *\/\n\n#uc_content_slider_new_elementor_459e7ec-wrapper{\n  min-height:1px;\n}\n\n#uc_content_slider_new_elementor_459e7ec .uc_fbps_slide{\n  position:relative;\n  overflow:hidden;\n  display:flex;  \n}\n\n#uc_content_slider_new_elementor_459e7ec .owl-carousel .animated   {\n  -webkit-animation-duration: 1000ms;\n  animation-duration: 1000ms;\n}\n\n#uc_content_slider_new_elementor_459e7ec .uc_fbps_container_image img{\n  display:inline-block;\n}\n\n#uc_content_slider_new_elementor_459e7ec .uc_fbps_content{\n  position:relative;\n}\n\n.uc_fbps_container_title{\n  font-size:21px;\n}\n\n#uc_content_slider_new_elementor_459e7ec .ue-btn {\n\ttext-decoration:none;\n\ttransition: all 0.5s ease;\n    text-align:center;\n    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5s;\n}\n\n#uc_content_slider_new_elementor_459e7ec .animated.fast {\n  -webkit-animation-duration: 800ms;\n  animation-duration: 800ms;\n}\n\n#uc_content_slider_new_elementor_459e7ec .animated.faster {\n  -webkit-animation-duration: 500ms;\n  animation-duration: 500ms;\n}\n\n#uc_content_slider_new_elementor_459e7ec .animated.slow {\n  -webkit-animation-duration: 2s;\n  animation-duration: 2s;\n}\n\n#uc_content_slider_new_elementor_459e7ec .animated.slower {\n  -webkit-animation-duration: 3s;\n  animation-duration: 3s;\n}\n\n\n\n\n\n\n\n<\/style>\n\n<div id=\"uc_content_slider_new_elementor_459e7ec-wrapper\">\n<div class=\"uc_fixed_box_postslider\" id=\"uc_content_slider_new_elementor_459e7ec\" style=\"direction:ltr;\">\n        <div class=\"uc_fbps_container\">\n            <div id=\"slider-uc_content_slider_new_elementor_459e7ec\" class=\"owl-carousel uc-items-wrapper  uc-remote-parent\"  data-widgetname='Content Slider' data-sync='true' data-syncid='group1'  data-lightbox=\"false\">\n            \t<div class=\"uc_fbps_slide elementor-repeater-item-1377e49\" >\n  <div style=\"background-image:url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/advice-step-woborders.webp);\" class=\"ue-item-image\"><\/div>\n  \n    \n    \t<div class=\"ue-item-overlay\"><\/div>\n      \n        <div class=\"uc_fbps_content\">\n        \n        \n        \n              <\/div>\n        \n    \n        \n    \n    \n \n<\/div>\n<div class=\"uc_fbps_slide elementor-repeater-item-68991b8\" >\n  <div style=\"background-image:url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/route-step-woborders.webp);\" class=\"ue-item-image\"><\/div>\n  \n    \n    \t<div class=\"ue-item-overlay\"><\/div>\n      \n        <div class=\"uc_fbps_content\">\n        \n        \n        \n              <\/div>\n        \n    \n        \n    \n    \n \n<\/div>\n<div class=\"uc_fbps_slide elementor-repeater-item-9ce7fec\" >\n  <div style=\"background-image:url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prepar-kik-step.webp);\" class=\"ue-item-image\"><\/div>\n  \n    \n    \t<div class=\"ue-item-overlay\"><\/div>\n      \n        <div class=\"uc_fbps_content\">\n        \n        \n        \n              <\/div>\n        \n    \n        \n    \n    \n \n<\/div>\n<div class=\"uc_fbps_slide elementor-repeater-item-f3d4661\" >\n  <div style=\"background-image:url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/translate-kik-step.webp);\" class=\"ue-item-image\"><\/div>\n  \n    \n    \t<div class=\"ue-item-overlay\"><\/div>\n      \n        <div class=\"uc_fbps_content\">\n        \n        \n        \n              <\/div>\n        \n    \n        \n    \n    \n \n<\/div>\n<div class=\"uc_fbps_slide elementor-repeater-item-6878326\" >\n  <div style=\"background-image:url(https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/done-kik-step.webp);\" class=\"ue-item-image\"><\/div>\n  \n    \n    \t<div class=\"ue-item-overlay\"><\/div>\n      \n        <div class=\"uc_fbps_content\">\n        \n        \n        \n              <\/div>\n        \n    \n        \n    \n    \n \n<\/div>\n\n            <\/div>\n        <\/div>\n<\/div>\n<\/div>\n<!-- end Content Slider -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-469d0de e-con-full e-flex e-con e-child\" data-id=\"469d0de\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-239577e elementor-widget-tablet__width-initial elementor-widget elementor-widget-ucaddon_step_process\" data-id=\"239577e\" data-element_type=\"widget\" data-widget_type=\"ucaddon_step_process.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Step Process -->\n\n<style>\/* widget: Step Process *\/\n\n#uc_step_process_elementor_239577e\n{\n  display:flex;\n}\n\n#uc_step_process_elementor_239577e .ue-link\n{\n  display:block;\n  position:absolute;\n  top:0px;\n  bottom:0px;\n  left:0px;\n  right:0px;\n}\n\n#uc_step_process_elementor_239577e .ue-step-item\n{\n  flex:1;\n  display:flex;\n  flex-direction:column;\n  position:relative;\n}\n#uc_step_process_elementor_239577e .ue-item-highlight\n{\n  display: flex;\n  align-items:center;\n  \n}\n\n#uc_step_process_elementor_239577e .ue-step-item-gap\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_step_process_elementor_239577e .ue-step-item-line\n{\n  height:1px;\n  flex-grow:1;\n}\n\n#uc_step_process_elementor_239577e .ue-step-icon\n{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  flex-grow:0;\n  flex-shrink:0;\n  position:relative;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_step_process_elementor_239577e .ue-icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n#uc_step_process_elementor_239577e .ue-step-label\n{\n  position:absolute;\n  left:0px;\n  top:0px;\n  display:flex;\n  justify-content:center;\n  align-items:center;\n}\n.ue-step-label\n{\n  font-size:9px;\n  line-height:1em;\n}\n\n#uc_step_process_elementor_239577e .ue-step-item-content\n{\n}\n\n#uc_step_process_elementor_239577e .ue-step-item:last-child .ue-step-item-line:last-child\n{\n  opacity:0;\n}\n\n#uc_step_process_elementor_239577e .ue-step-item:first-child .ue-step-item-line:first-child\n{\n  opacity:0;\n}\n\n#uc_step_process_elementor_239577e .ue-step-item-spacer\n{\n  flex-grow:0;\n  flex-shrink:0;\n  \n}\n\n#uc_step_process_elementor_239577e .ue-graphic-image img\n{\n  \n}\n\n\n#uc_step_process_elementor_239577e.uc-remote-parent .ue-step-item\n{\n  cursor:pointer;\n}\n\n\n\n\t#uc_step_process_elementor_239577e\n    {\n      flex-direction:column;\n    }\n  \n  #uc_step_process_elementor_239577e .ue-step-item\n  {\n    flex-direction:row;\n  }\n  \n  #uc_step_process_elementor_239577e .ue-item-highlight\n  {\n    flex-direction:column;\n  }\n  \n   #uc_step_process_elementor_239577e .ue-step-item .ue-step-item-line:first-child\n    {\n      display:none;\n    }\n  \n\n    #uc_step_process_elementor_239577e  .ue-step-item-gap:nth-child(2)\n     {\n      display:none;    \n      }\n   #uc_step_process_elementor_239577e  .ue-step-item-line:first-child\n      {\n      display:none;    \n      }\n  \n    #uc_step_process_elementor_239577e  .ue-step-item-line\n      {\n        height:100%;\n        width:1px;\n      }\n\n\n\n\n\n\n<\/style>\n\n<div id=\"uc_step_process_elementor_239577e\" class=\"uc-items-wrapper  uc-remote-parent\"  data-widgetname='Step Process' data-sync='true' data-syncid='group1' >\n <div class=\"ue-step-item ue-item elementor-repeater-item-c45f415\">\n    <div class=\"ue-item-highlight\">\n      \n      <div class=\"ue-step-item-line\"><\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-icon\">\n                <span class=\"ue-graphic-text\">1<\/span>                \n              <\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-item-line\"><\/div>\n      \n    <\/div>\n    \n    <div class=\"ue-step-item-spacer\"><\/div>\n    \n    <div class=\"ue-step-item-content\">  \n       <div class=\"ue-step-item-content-title\">Consultation and defining the CFC report format \u2014 1 day<\/div>       <div class=\"ue-step-item-content-text\">We review your company structure, level of control, and financial indicators to determine the most suitable type of CFC report for your case<\/div>    <\/div>\n  \n    <\/div>\n<div class=\"ue-step-item ue-item elementor-repeater-item-8b94a4f\">\n    <div class=\"ue-item-highlight\">\n      \n      <div class=\"ue-step-item-line\"><\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-icon\">\n                <span class=\"ue-graphic-text\">2<\/span>                \n              <\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-item-line\"><\/div>\n      \n    <\/div>\n    \n    <div class=\"ue-step-item-spacer\"><\/div>\n    \n    <div class=\"ue-step-item-content\">  \n       <div class=\"ue-step-item-content-title\">Agreement on the list of required data \u2014 1\u20132 days<\/div>       <div class=\"ue-step-item-content-text\">We prepare a personalized checklist and help you gather the required information about the company, its finances, and the controller<\/div>    <\/div>\n  \n    <\/div>\n<div class=\"ue-step-item ue-item elementor-repeater-item-fdc3c68\">\n    <div class=\"ue-item-highlight\">\n      \n      <div class=\"ue-step-item-line\"><\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-icon\">\n                <span class=\"ue-graphic-text\">3<\/span>                \n              <\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-item-line\"><\/div>\n      \n    <\/div>\n    \n    <div class=\"ue-step-item-spacer\"><\/div>\n    \n    <div class=\"ue-step-item-content\">  \n       <div class=\"ue-step-item-content-title\">Preparation of the CFC report \u2014 2\u20134 days<\/div>       <div class=\"ue-step-item-content-text\">We prepare a simplified or full report in line with Ukrainian tax requirements and agree on the final version with you<\/div>    <\/div>\n  \n    <\/div>\n<div class=\"ue-step-item ue-item elementor-repeater-item-63ba254\">\n    <div class=\"ue-item-highlight\">\n      \n      <div class=\"ue-step-item-line\"><\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-icon\">\n                <span class=\"ue-graphic-text\">4<\/span>                \n              <\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-item-line\"><\/div>\n      \n    <\/div>\n    \n    <div class=\"ue-step-item-spacer\"><\/div>\n    \n    <div class=\"ue-step-item-content\">  \n       <div class=\"ue-step-item-content-title\">Translation of documents (if needed) \u2014 1 day<\/div>       <div class=\"ue-step-item-content-text\">If the financial statements are prepared in another language, we arrange professional translation through accredited providers<\/div>    <\/div>\n  \n    <\/div>\n<div class=\"ue-step-item ue-item elementor-repeater-item-4ce0f4e\">\n    <div class=\"ue-item-highlight\">\n      \n      <div class=\"ue-step-item-line\"><\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-icon\">\n                <span class=\"ue-graphic-text\">5<\/span>                \n              <\/div>\n      <div class=\"ue-step-item-gap\"><\/div>\n      <div class=\"ue-step-item-line\"><\/div>\n      \n    <\/div>\n    \n    <div class=\"ue-step-item-spacer\"><\/div>\n    \n    <div class=\"ue-step-item-content\">  \n       <div class=\"ue-step-item-content-title\">Submission and follow-up \u2014 1 day<\/div>       <div class=\"ue-step-item-content-text\">We submit the report within the required deadlines and assist with further communication with the tax authorities if any questions arise<\/div>    <\/div>\n  \n    <\/div>\n\n<\/div>\n<!-- end Step Process -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ef0e74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ef0e74\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26bf678\" data-id=\"26bf678\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e955fcf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e955fcf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2ad464e\" data-id=\"2ad464e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1f5c1d elementor-widget elementor-widget-heading\" data-id=\"c1f5c1d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cost and packages for CFC report preparation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-bb02128 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bb02128\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span>Choose the format based on the availability of financial statements: a simplified or a full CFC report. <\/span><span>The cost of preparation and filing starts from \u20ac150.\nAdditional formats (zero report or report with adjusted profit calculation) are available upon individual request<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-b499b2b elementor-widget elementor-widget-shortcode\" data-id=\"b499b2b\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"gt3-tabs\" data-elementor-id=\"37460\" class=\"elementor elementor-37460 gt3-template-37460 gt3-template gt3-tabs-template\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1d05bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1d05bf\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a9c3f32 gt3_custom_price_box\" data-id=\"a9c3f32\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ef42c2 elementor-widget elementor-widget-heading\" data-id=\"3ef42c2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Simplified report<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-74fd7ba elementor-widget elementor-widget-text-editor\" data-id=\"74fd7ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Suitable if the foreign company\u2019s financial statements are not available at the time of filing the tax return.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52dfc04 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"52dfc04\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_tablet elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-b4b18f5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b4b18f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"gt3_styled_list\"><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i><strong>Initial consultation (30 min)<\/strong><\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and filing of the personal income and assets declaration<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and submission of CFC appendices to the tax declaration<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and submission of a simplified CFC report<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i><span>Filing confirmation and basic support<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-51d8cbe gt3_custom_price_box\" data-id=\"51d8cbe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb66624 elementor-widget elementor-widget-heading\" data-id=\"bb66624\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Full report<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-80dd332 elementor-widget elementor-widget-text-editor\" data-id=\"80dd332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"851\" data-end=\"922\">Suitable if financial statements are available or a full report must be submitted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4d1a0c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a4d1a0c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_tablet elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-98e6ddc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98e6ddc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"gt3_styled_list\"><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i><strong>Initial consultation (30 min)<\/strong><\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and filing of the personal income and assets declaration<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and submission of CFC appendices to the tax declaration<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Support with document collection and certification<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Coordination of document translation into Ukrainian<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i>Preparation and submission of a full CFC report (company with turnover)<\/li><li><i class=\"gt3_list__icon fa fa-check\" style=\"color: #55e1cf;\"><\/i><span>Filing confirmation and basic support<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfe0572 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfe0572\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a003e8b\" data-id=\"a003e8b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-070c7d8 e-con-full e-flex e-con e-child\" data-id=\"070c7d8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-fd5ca24 e-flex e-con-boxed e-con e-child\" data-id=\"fd5ca24\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e6c6c6e e-con-full e-flex e-con e-child\" data-id=\"e6c6c6e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78bdaa8 e-con-full e-flex e-con e-child\" data-id=\"78bdaa8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-014bb96 elementor-widget elementor-widget-heading\" data-id=\"014bb96\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We will help you choose the CFC report format and calculate the cost<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8596b7a elementor-widget elementor-widget-spacer\" data-id=\"8596b7a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f61ce78 elementor-widget elementor-widget-heading\" data-id=\"f61ce78\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Your consultant<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1da4fc elementor-vertical-align-bottom elementor-widget elementor-widget-image-box\" data-id=\"a1da4fc\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Ivan Chebotarov<\/p><p class=\"elementor-image-box-description\">CEO &amp; co-Founder<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6805296 e-con-full e-flex e-con e-child\" data-id=\"6805296\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d0d01c5 e-flex e-con-boxed e-con e-child\" data-id=\"d0d01c5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3397290 e-con-full e-flex e-con e-child\" data-id=\"3397290\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eaf0dfa elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"eaf0dfa\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"http:\/\/t.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a21995 e-con-full e-flex e-con e-child\" data-id=\"3a21995\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8060a9 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"d8060a9\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47392c6 e-con-full e-flex e-con e-child\" data-id=\"47392c6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c82c599 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"c82c599\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\/\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-304cccb e-con-full e-flex e-con e-child\" data-id=\"304cccb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3422f8 elementor-widget elementor-widget-heading\" data-id=\"d3422f8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Get a consultation on CFC reporting<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-43ac816 elementor-widget elementor-widget-text-editor\" data-id=\"43ac816\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>We respond within one business day.<\/span><br data-start=\"768\" data-end=\"771\" \/><span>We will advise on the CFC report format and estimated cost<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79684cd elementor-widget elementor-widget-shortcode\" data-id=\"79684cd\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f25315-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"25315\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/37422#wpcf7-f25315-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/en\/wp-json\/wp\/v2\/pages\/37422#wpcf7-f25315-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"25315\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f25315-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row gt3_contactform_home6\">\n\t<div class=\"span6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your name\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"span12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email*\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"span12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Message\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"1\" type=\"hidden\" name=\"pipeline_id\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"1\" type=\"hidden\" name=\"status_id\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_source\" value=\"\" type=\"hidden\" name=\"utm_source\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_medium\" value=\"\" type=\"hidden\" name=\"utm_medium\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_campaign\" value=\"\" type=\"hidden\" name=\"utm_campaign\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_term\" value=\"\" type=\"hidden\" name=\"utm_term\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_content\" value=\"\" type=\"hidden\" name=\"utm_content\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"gclid\" value=\"\" type=\"hidden\" name=\"gclid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"fbclid\" value=\"\" type=\"hidden\" name=\"fbclid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"page_url\" value=\"\" type=\"hidden\" name=\"page_url\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"page_title\" value=\"\" type=\"hidden\" name=\"page_title\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"referrer\" value=\"\" type=\"hidden\" name=\"referrer\" \/>\n<\/div>\n<div class=\"span12\">\n\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Get a consultation\" \/>\n\t<\/p>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b486626 e-flex e-con-boxed e-con e-parent\" data-id=\"b486626\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0ccc2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7a0ccc2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CFC reporting in Ukraine: Frequently asked questions (2026)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8314a6 e-flex e-con-boxed e-con e-parent\" data-id=\"e8314a6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40d4cb7 elementor-widget__width-initial elementor-widget elementor-widget-bdt-accordion\" data-id=\"40d4cb7\" data-element_type=\"widget\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-40d4cb7\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/FAQPage\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-40d4cb7&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tHow to submit a CFC report to the Ukrainian tax authorities?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><div class=\"elementor-toggle-item\"><div id=\"elementor-tab-content-1982\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"region\" data-tab=\"2\" aria-labelledby=\"elementor-tab-title-1982\"><p data-start=\"649\" data-end=\"735\">A CFC report is submitted to the State Tax Service of Ukraine via <a href=\"https:\/\/cabinet.tax.gov.ua\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"color: #ccffcc;\"><strong data-start=\"693\" data-end=\"734\">Taxpayer\u2019s Electronic Cabinet<\/strong><\/span><\/a>.<\/p><p data-start=\"737\" data-end=\"818\">Submission is made electronically using <strong data-start=\"794\" data-end=\"817\">a qualified electronic signature (QES) or Diia.Signature<\/strong>.<\/p><p data-start=\"820\" data-end=\"852\"><strong data-start=\"820\" data-end=\"852\">The CFC reporting package includes:<\/strong><\/p><p data-start=\"854\" data-end=\"1100\">\u2013 CFC report (Form F0108701)<br data-start=\"913\" data-end=\"916\" \/>\u2013 Annual personal income and assets declaration (Form F0100214)<br data-start=\"978\" data-end=\"981\" \/>\u2013 CFC appendix with tax liability calculation (Form F0121814)<br data-start=\"1049\" data-end=\"1052\" \/>\u2013 Additional documents or explanations (if required)<\/p><p data-start=\"1102\" data-end=\"1172\">All documents are submitted <strong data-start=\"1126\" data-end=\"1171\">as a single package together with <a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\"><span style=\"color: #ccffcc;\">the annual declaration.<\/span><\/a><\/strong>.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat should you do if some CFC documents are missing?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"679\" data-end=\"779\">If some documents or financial data are missing, it does not mean that the report cannot be prepared.<\/p><p data-start=\"781\" data-end=\"997\"><strong>Possible options:<\/strong><br \/>\u2013 submitting a simplified CFC report<br data-start=\"830\" data-end=\"833\" \/>\u2013 preparing alternative profit calculations<br data-start=\"881\" data-end=\"884\" \/>\u2013 reconstructing financial data based on available information<br data-start=\"945\" data-end=\"948\" \/>\u2013 preparing explanations for the tax authorities (if required)<\/p><p data-start=\"999\" data-end=\"1071\">We help assess the available data and choose the safest reporting format.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-2026\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"2026\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat penalties apply for non-submission or errors in CFC reporting in 2026?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"369\" data-end=\"446\">In 2026, the following penalties apply for violations of CFC reporting requirements:<\/p><p data-start=\"450\" data-end=\"535\">\u2013 Failure to submit a CFC report \u2014 approximately UAH 332,800 (100 subsistence minimums).<\/p><p data-start=\"538\" data-end=\"651\">\u2013 Late submission \u2014 1 subsistence minimum for each day of delay, but not more than UAH 166,400.<\/p><p data-start=\"654\" data-end=\"815\">\u2013 Incomplete or inaccurate information 3% of undisclosed transactions or 25% of the adjusted profit, but not more than UAH 3,328,000.<\/p><p data-start=\"817\" data-end=\"894\">The actual amounts depend on the subsistence minimum set for the relevant year.<\/p><p data-start=\"896\" data-end=\"983\">More details on penalties and calculation examples are available <a href=\"https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/\"><span style=\"color: #ccffcc;\"><strong>in our article on CFC sanctions.<\/strong><\/span><\/a>.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhen is a zero CFC report or an adjusted profit report required?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"686\" data-end=\"882\"><strong data-start=\"686\" data-end=\"707\">Zero CFC report<\/strong><br data-start=\"707\" data-end=\"710\" \/>Submitted if the foreign company had no activity or no income during the reporting period. The amount of information is minimal, but the reporting obligation may still apply.<\/p><p data-start=\"884\" data-end=\"1126\"><strong data-start=\"884\" data-end=\"922\">CFC report with adjusted profit<\/strong><br data-start=\"922\" data-end=\"925\" \/>Required when the taxable profit of the CFC must be calculated according to Ukrainian tax rules. Applies if the company has a turnover or does not meet the exemption conditions.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhen does CFC taxation apply, and when is it not required?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"672\" data-end=\"782\">The controller may be required to pay tax on the adjusted profit of a controlled foreign company.<\/p><p data-start=\"784\" data-end=\"847\">At the same time, in many cases, no tax liability arises.<\/p><p data-start=\"849\" data-end=\"892\"><strong>Exemption from CFC taxation applies if:<\/strong><\/p><p data-start=\"895\" data-end=\"968\">\u2013 the total annual income of all CFCs of one controller does not exceed EUR 2 million;<\/p><p data-start=\"971\" data-end=\"1025\">\u2013 the company earns mainly active income (more than 50%);<\/p><p data-start=\"1028\" data-end=\"1092\">\u2013 the company has real economic substance in the country of incorporation;<\/p><p data-start=\"1095\" data-end=\"1179\">\u2013 corporate tax in the country of registration is paid at an effective rate of at least 13%.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tCan errors in a CFC report be corrected after submission?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><div class=\"elementor-toggle-item\"><div id=\"elementor-tab-content-2601\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"region\" data-tab=\"1\" aria-labelledby=\"elementor-tab-title-2601\"><p><span>Yes. If an error is identified after submission, an amended (corrected) CFC report may be filed with updated information and, if required, revised attachments or supporting documents.\nWe will help determine which data needs correction and prepare the full package for resubmission via the taxpayer\u2019s electronic cabinet.<\/span><\/p><\/div><\/div><div class=\"elementor-toggle-item\">\u00a0<\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"6\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDoes sole proprietor status or living abroad affect the obligation to submit a CFC report?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p>Not always. CFC reports are filed by Ukrainian tax residents who act as controllers of a foreign company (CFC). If you operate as a sole proprietor (individual entrepreneur) abroad and do not control any foreign companies, a CFC report is generally not required. However, if you remain a Ukrainian tax resident and own or control a foreign company, CFC reporting obligations may apply.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9eb0ea5 e-flex e-con-boxed e-con e-parent\" data-id=\"9eb0ea5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51fd650 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"51fd650\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What our clients say about WoBorders<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb7b73 elementor-widget elementor-widget-shortcode\" data-id=\"7fb7b73\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script src=\"https:\/\/elfsightcdn.com\/platform.js\" async><\/script>\n<div class=\"elfsight-app-a053383f-dbd5-4da4-a7ff-397e48064de9\" data-elfsight-app-lazy><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88ebcff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88ebcff\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66fe5c7\" data-id=\"66fe5c7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8c04e2 elementor-widget elementor-widget-heading\" data-id=\"e8c04e2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Additional services for CFC owners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-497378a gt3-home-socials-block elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"497378a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1a29c3e\" data-id=\"1a29c3e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6433df3 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"6433df3\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-notification-icon-black-box-2.webp\" class=\"attachment-full size-full wp-image-37802\" alt=\"Notification icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-notification-icon-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-notification-icon-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-notification-icon-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"kik-notification-icon-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\">CFC notification submission for Ukrainian residents<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df08de0 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"df08de0\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a3c40c8\" data-id=\"a3c40c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8ed556 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"c8ed556\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/open-payment-icon-black-box-2.webp\" class=\"attachment-full size-full wp-image-37800\" alt=\"Payment icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/open-payment-icon-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/open-payment-icon-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/open-payment-icon-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"open-payment-icon-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/\">Opening a business account for an Estonian company<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a97b61 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"8a97b61\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8dae716\" data-id=\"8dae716\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31104d6 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"31104d6\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-be-black-box-2.webp\" class=\"attachment-full size-full wp-image-37801\" alt=\"Report red icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-be-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-be-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-be-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"report-icon-us-be-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\">Personal income declaration in Ukraine<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa88894 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"fa88894\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-154b6fc e-flex e-con-boxed e-con e-parent\" data-id=\"154b6fc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d21c18 elementor-widget elementor-widget-heading\" data-id=\"1d21c18\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/woborders.agency\/en\/blog\/\">Related articles about CFC in Ukraine<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74fdfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"74fdfe5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-639b554 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"639b554\" data-element_type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\t\t<link id='font-awesome-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Post Grid *\/\n\n\n\n#uc_post_grid_elementor_639b554{\n  min-height: 1px;\n}\n\n#uc_post_grid_elementor_639b554.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_639b554 .uc_post_grid_style_one_item{\n  position:relative;\n}\n\n#uc_post_grid_elementor_639b554 .uc_post_image{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_639b554 .uc_post_image img{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\t\n\n#uc_post_grid_elementor_639b554 .uc_post_image_overlay{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_639b554 .uc_more_btn-custom-field{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_639b554 .uc_more_btn{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a{\n  display:inline-block;\n  font-size:10px;\n  position: relative;\n  z-index: 1;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-posttype{\n  display:inline-block;\n  position: relative;\n  z-index: 1;\n}\n\n\n.uc_post_title{\n  font-size:21px;\n}\n\n\n#uc_post_grid_elementor_639b554.uc_post_grid_style_one.ue-list-view .uc_content{\n flex-grow:1;\n}\n\n\n  #uc_post_grid_elementor_639b554:not(.ue-list-view) .ue_post_grid_item{\n    display:flex;\n    flex-direction:column;\n  }\n  \n  #uc_post_grid_elementor_639b554.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n   flex-grow:1;\n  }\n\n  #uc_post_grid_elementor_639b554.uc_post_grid_style_one .uc_content > div{\n    height:100%;\n    display:flex;\n    flex-direction:column;\n    justify-content: space-between;  }\n\n    #uc_post_grid_elementor_639b554 .uc_post_button   {\n     margin-top:auto;\n   }\n  \n\n\n\n\n\t#uc_post_grid_elementor_639b554.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n     margin-left:20px;\n      margin-right:20px;\n      margin-top:-30px;\n      position:relative;\n    }\n\n\n\n\n\n\n\n\n\/*  for grid\/list layout switcher*\/\n\t#uc_post_grid_elementor_639b554.ue-list-view .uc_post_grid_style_one_item {\n     display:flex;  \n     flex-direction:row;\n    }\n    #uc_post_grid_elementor_639b554.ue-list-view .uc_post_grid_style_one_item > div{\n     width:50%;\n    }\n   \n    #uc_post_grid_elementor_639b554.ue-list-view .uc_content    {\n      display:flex;\n      flex-direction:column;\n      justify-content:center;\n    }\n \n\/*  for grid\/list layout switcher*\/\n\n#uc_post_grid_elementor_639b554 .ue-meta-data{  \n  display:flex !important;\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data{\n  display:inline-flex;\n  align-items:center;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data a{\n  color:inherit;\n}\n\n.ue-grid-item-meta-data{\n  font-size:12px;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data-icon{\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data-icon svg{\n  width:1em;\n  height:1em;\n}\n\n#uc_post_grid_elementor_639b554 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[href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_639b554_item2 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n<\/style>\n\n<div class=\"uc_post_grid_style_one uc-filterable-grid\" id=\"uc_post_grid_elementor_639b554\"  data-ajax='true'  data-filterbehave='ajax'  data-filtergroup='group1'  querydata='{&quot;count_posts&quot;:2,&quot;total_posts&quot;:2,&quot;page&quot;:1,&quot;num_pages&quot;:1}' >\n  \t\n  <div class=\"uc_post_grid_style_one_wrap ue_post_grid uc-items-wrapper ue-woo-grid\">\n\t\t\t\n\n\n\n\n<div id=\"uc_post_grid_elementor_639b554_item1\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n      <a class=\"uc_post_grid_style_one_image\" href='https:\/\/woborders.agency\/en\/blog\/cfc-reporting-mistakes-in-2026-what-businesses-get-wrong\/' target=\"_self\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/02\/cfc-reporting-mistakes-in-2026-woborders.webp\"  alt=\"\u041f\u043e\u043c\u0438\u043b\u043a\u0438 \u0443 \u041a\u0406\u041a-\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0443 2026 \u0440\u043e\u0446\u0456 WoBorders\" width=\"768\" height=\"432\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            \n        \t\n                 \n          <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n             \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn\" target=\"_self\" href='https:\/\/woborders.agency\/en\/blog\/cfc-reporting-mistakes-in-2026-what-businesses-get-wrong\/'>\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read more<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-arrow-right'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n        \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_639b554_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n      <a class=\"uc_post_grid_style_one_image\" href='https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/' target=\"_self\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/02\/cfc-penalties-apply-during-martial-law-ukraine-woborders.webp\"  alt=\"\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u0448\u0442\u0440\u0430\u0444\u0438 \u0437\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u041a\u0406\u041a \u0432\u043e\u0454\u043d\u043d\u0438\u0439 \u0441\u0442\u0430\u043d WoBorders\" width=\"768\" height=\"432\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            \n        \t\n                 \n          <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n             \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn\" target=\"_self\" href='https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/'>\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read more<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-arrow-right'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n        \n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<!-- end Post Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0442\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u041a\u0406\u041a-\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434 \u043a\u043b\u044e\u0447 \u041f\u0456\u0434\u0433\u043e\u0442\u0443\u0454\u043c\u043e \u043f\u043e\u0432\u043d\u0438\u0439 \u041a\u0406\u041a-\u0437\u0432\u0456\u0442: \u0430\u043d\u0430\u043b\u0456\u0437 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438, \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0441\u043a\u043e\u0440\u0438\u0433\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443, \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0456 \u0441\u0443\u043f\u0440\u043e\u0432\u0456\u0434 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u043e \u0414\u041f\u0421 \u0443 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0441\u0442\u0440\u043e\u043a\u0438. \u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u041a\u0406\u041a \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0434 7800 \u0433\u0440\u043d \u0411\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f WoBorders \u2014 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0430 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u043e\u0432\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f. \u041c\u0438 \u043d\u0430\u0434\u0430\u0454\u043c\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0442\u0430 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0443\u043f\u0440\u043e\u0432\u0456\u0434 \u0456 \u043d\u0435 \u0454 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c \u0430\u0431\u043e \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c 15 \u043a\u0440\u0430\u0457\u043d \u0434\u0435 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":20534,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-37422","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/37422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/comments?post=37422"}],"version-history":[{"count":229,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/37422\/revisions"}],"predecessor-version":[{"id":39657,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/37422\/revisions\/39657"}],"up":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/20534"}],"wp:attachment":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/media?parent=37422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}