Who are a resident and a non-resident?

Concepts and definitions

A resident is a person who lives in Ukraine and has a taxpayer identification number (TIN). The only exception is a note in the passport refusing the code.

A non-resident is a person who does not have a place of residence in Ukraine. A non-resident has the right to have a TIN code if they work in Ukraine. Non-residents may include diplomatic or consular organizations, foreign missions and international organizations.

Who can be residents and non-residents:

  • Resident

    • citizens of Ukraine - living in Ukraine or temporarily staying abroad

    • foreign citizens who have a document of permanent residence

  • Non-resident

    • foreign citizens. Individuals who have a document on temporary residence in Ukraine.

    • citizens of Ukraine with permanent residence outside Ukraine

Individuals and legal entities in Ukraine

A non-resident individual is a person who does not have Ukrainian citizenship but has a temporary residence permit.

A non-resident legal entity is a company that has the status of a legal entity (branch, representative office, etc.) with a location outside of Ukraine

Insurance of non-residents in Ukraine

Foreigners entering or staying in Ukraine must be insured by a Ukrainian insurance company. You can buy insurance for a foreigner on our website in the section "Insurance for foreigners"

Types of insurance for non-residents in Ukraine:

  1. For entry - for a short stay in Ukraine without a visa

  2. For a visa - insurance for obtaining a visa to Ukraine when submitting documents to the Ukrainian embassy in the foreigner's country

  3. For the Migration Service - to obtain a document of temporary residence in Ukraine. The document must be submitted to the migration service on the territory of Ukraine (OVIR)