Registered office and place of business of a legal person
A legal person’s registered office is a factual place of business, where day-to-day management of a legal person and its record-keeping is conducted.
On the day of state registration of an entrepreneurial entity (legal person), its registered office can be a place of residence of one of the founders or at another location, confirmed by a contract certifying transfer of ownership to a founder or usage of the premises or a part thereof (purchase and sale contract, rental contract etc).
At the time of primary registration of an economic entity or its re-registration as a result of a change of a registered office, records on a registered office of a legal company shall be included into the Unified State Register of Legal Persons and Natural Persons (Entrepreneurs). Starting from the day of state registration a legal person shall annually and, at a stated time, submit to the state registering clerk a registration card to confirm a legal person’s records. In case of non-submission of annual confirmation, the state registering clerk shall send a registered letter with a notification on the necessity of submission of such notification. Provided that an economic entity is not located at the registered address, the postal service employees shall return the registered letter to the state registering clerk, who in turn shall place a record in a registration case on the absence of a legal person at the indicated address and inform the state Tax Militia of the latter. The aforementioned shall constitute grounds for the State Tax Militia to inquire about a factual place of a company’s location.
At the same time the State Tax Militia is entitled to freeze bank accounts, submission of financial reports etc. The legislation of Ukraine provides that in the case of continuous non-submission to the state authorities of financial reports, the economic entity shall be subject to liquidation. That is, non-location at the registered office can result in liquidation.