Closing a Foreign Company Representative Office in Ukraine
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In short. A representative office or branch of a foreign company in Ukraine can only be closed through liquidation (Art. 105-1 of the Civil Code of Ukraine). The company adopts a decision, notifies the state registrar within 10 working days, appoints a liquidation commission and gives creditors 2 to 6 months to file claims. We run the whole process up to the termination entry in the Unified State Register: the owner signs in their own country, and we file in Ukraine under a power of attorney. In our experience the procedure takes from 2–3 months.
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Updated 31.10.2026 · checked against the Civil Code of Ukraine (Art. 95, 105-1) and Law No. 755-IV
Which procedure applies to you
Representative office or branch of a foreign company in UkraineLiquidation under Art. 105-1 of the Civil Code — covered on this page.
this page
this page
Ukrainian LLC owned by a foreign shareholderThis is a Ukrainian legal entity and is closed like any LLC. Liquidation of an LLC in Ukraine →
Branch of a Ukrainian companySimpler: a company decision and an application to terminate the unit. Company liquidation in Ukraine →
Company registered abroadClosed under the law of its home country through a local agent. All liquidation services →
Stages, timing and who does what
| Stage | Who | Timing |
|---|---|---|
| Review: the office’s record in the Unified State Register, its regulations, the head’s powers, staff, bank accounts, tax status | we | first days after we receive the documents |
| Foreign company’s liquidation decision: commission members or a liquidator, procedure and deadline for creditor claims (Art. 105-1(4) Civil Code) | the company signs; we draft and translate | notary and apostille or legalisation — under the rules of the company’s country |
| Notice of the decision to the state registrar | we file under a power of attorney | within 10 working days of the decision (Art. 105-1(3)); review — up to 5 working days |
| Creditor claim period; staff, lease, bank accounts, tax reporting | liquidation commission, run by us | 2 to 6 months from publication of the notice (Art. 105-1(6)); each claim answered within 30 days (Art. 105-1(7)) |
| Application for state registration of termination | we | after the creditor period; review — up to 5 working days. The office ceases to exist on the date of the register entry (Art. 105-1(2)) |
Fees: in the Zakon Lviv price list, closing a branch is priced by agreement after a consultation; for a foreign company’s representative office we quote after reviewing its regulations, staff, accounts and tax status. For reference, liquidating a legal entity under the standard procedure starts at UAH 7,000 and takes from 2 months. Translation, notary and apostille are paid separately at the providers’ rates. Timing is typical for our cases and depends on the situation. Sources: Civil Code of Ukraine, Art. 95, 105-1, Law No. 755-IV, Art. 17, 26, State Tax Service clarification on foreign companies’ subdivisions, 27.09.2024.
What a representative office is and what changed in 2024
- A representative office represents and protects the foreign company’s interests; a branch performs all or part of its functions. Both are separate subdivisions, not legal entities, and operate under regulations approved by the company (Art. 95 Civil Code of Ukraine). The foreign company itself is liable for their obligations.
- Since 03.09.2024 (Law No. 3257-IX), representative offices and branches of foreign companies are registered in the Unified State Register by state registrars, under the same rules as Ukrainian legal entities. Cabinet of Ministers Resolution No. 1004 of 03.09.2024 set the procedure for moving records of offices registered earlier into the register.
- From the same date the State Tax Service registers and deregisters foreign companies’ subdivisions based on the register data: it starts termination measures once the decision is entered in the register and reports any tax and social contribution debts back to the register.
- Until the termination entry is made, the office still carries its reporting duties, staff, lease and bank accounts. An abandoned office stays in the register and on the tax books.
What we do
- check the office’s register record, regulations, the head’s power of attorney and tax status;
- draft the foreign company’s liquidation decision in two languages: commission or liquidator, procedure and deadline for creditor claims;
- tell you how to execute the signature in your country: notary, apostille or consular legalisation;
- file the decision with the registrar within 10 working days and confirm the “in the process of termination” status in the register;
- support the liquidation commission: notices to counterparties, replies to creditors within 30 days, staff dismissal, account closure, reporting together with your accountant;
- file the termination application and send the company confirmation of the register entry.
What we need from you
From the foreign company
- a recent extract from your home company register or another status document, so we can confirm who signs;
- the decision establishing the office and its regulations;
- who will sit on the liquidation commission or act as liquidator (passport).
From the office in Ukraine
- the office’s identification code;
- staff list and lease agreements;
- bank accounts and access to tax reporting.
How we close the office: 5 steps
- 1Reviewregister, regulations, staff, taxes
- 2Decisioncompany signs, translation, apostille
- 3Registrar10 working days, termination status
- 4Creditors2–6 months, staff, accounts, reporting
- 5Register entryoffice terminated
We are based in Lviv and work remotely with companies from other cities and countries: email, online meetings, filings under a power of attorney. Office: 2A Tershakivtsiv St, Lviv.
FAQ: closing a foreign company office in Ukraine
How do you close a representative office of a foreign company in Ukraine?
The foreign company’s authorised body adopts a liquidation decision, appoints a commission or liquidator and sets a deadline for creditor claims. The state registrar must be notified in writing within 10 working days (Art. 105-1(3) Civil Code of Ukraine). After the creditor period of 2 to 6 months, the termination application is filed; the office ceases to exist on the date of the register entry.
How much does it cost to close a foreign company’s branch in Ukraine?
We quote after reviewing the office’s regulations, staff, accounts and tax status. For reference, liquidating a legal entity under the standard procedure starts at UAH 7,000. A 30-minute online consultation costs €100. Translation, notary and apostille are paid separately.
How long does liquidation of a foreign company branch in Ukraine take?
In our experience, from 2–3 months. The law sets the minimum: creditors get two to six months from publication of the notice (Art. 105-1(6) Civil Code). The registrar reviews filings for branches and representative offices of foreign companies within up to 5 working days (Art. 26 of Law No. 755-IV).
Does the owner or director need to travel to Ukraine?
No trip is needed. The company’s authorised body signs the decision in its own country, before a notary and with an apostille or legalisation where the rules for documents from that country require it. We handle the filings and support the commission in Ukraine under a power of attorney.
How is this different from liquidating a Ukrainian LLC with a foreign owner?
An LLC with a foreign shareholder is a Ukrainian legal entity, liquidated under Art. 105 and 111 of the Civil Code with a liquidation balance sheet. A representative office is not a legal entity; it is terminated under the separate Art. 105-1, and the foreign company itself is liable for its obligations. See LLC liquidation.
What happens with taxes when the office closes?
The State Tax Service deregisters the subdivision based on register data and starts termination measures once the decision is entered; it reports any tax and social contribution debts to the register. The commission handles tax claims like any other creditor claim (Art. 105-1(7)), so reporting must be filed before the termination application.
What about the office’s employees?
They are dismissed under Ukrainian labour law with notice and full settlement. We plan dismissals and timing with you at the start so they fit within the creditor period.
Can an office registered before 2024 with the Ministry of Economy be closed?
Yes. We first check whether its record is in the Unified State Register (transfer procedure: Cabinet Resolution No. 1004 of 03.09.2024), then close it under the same Art. 105-1 procedure.
Related services
Close the office without loose ends
Send us the company name and the office’s identification code — we will check the register and tax status and quote the procedure, timing and fee for your case.
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