Legal support for obtaining the status of a Diya.City resident

Legal support for obtaining the status of a Diya.City resident

Miller Law Firm provides a full range of legal services for IT companies with many years of experience and startups. We analyze business activities, warn of possible risks, and support clients at every stage – from obtaining the status of a Diia.City resident to regular legal support and assistance in preparing reports and fulfilling all requirements to maintain the status and, if necessary, booking.

Our services include:

• Full support for obtaining the status of a Diia.City Resident, including preparation and submission of an application for the appropriate status.
• Advising on and preparing reports on compliance with residency status, including the preparation of an independent audit opinion for reporting purposes.
• Advising on tax reporting and providing recommendations on minimizing tax risks.
• Advising on the taxation of certain transactions of Diya.City residents (EPT, ECT, VAT, repatriation tax, personal income tax, social security tax and unified social contribution).
• Preparation of employment agreements, gig contracts, NCAs and NDAs for the company’s employees.
• Support in obtaining the status of a critical enterprise, booking employees for Diya.City residents.
• Assistance in processing requests for individual tax consultations from the State Tax Service, clarifications from the Ministry of Digital Transformation and other regulatory authorities.

Advantages of the Diia.City resident status

Diia.City resident status provides a number of benefits, including:

• Optimization of the tax burden in accordance with the law.
• The ability to safely and legally engage external specialists to perform work with reduced taxation.
• Simplified conditions for attracting investment and financing.
• After obtaining the status of a critical enterprise, you can book employees.

Who can get the status of a Diia.City resident

To become a Diia.City resident, a company must carry out activities related to the IT industry and comply with certain KVEDs:

• Computer programming;
• Cybersecurity;
• Hosting, including cloud data;
• Automated data processing and reporting;
• Training in computer literacy, programming, software testing and technical support;
• Provision of services related to the circulation of virtual assets;
• Robotics;
• Publishing computer games and other software.

Other IT activities provided for by law.

A legal entity cannot be a resident of Diia.City:

• Registered abroad;
• Has a share of ownership of the state or associations of territorial communities ≥ 25%;
• It is a non-profit organization;
• Violating the law on disclosure of beneficiaries or company structure;
• Owned or controlled by the aggressor state or registered in the relevant jurisdiction;
• Holds ≥ 25% of its authorized capital directly or indirectly owned by legal entities registered in countries on the FATF list of countries that do not cooperate in the fight against money laundering;
• A sanctioned entity or a related party of such an entity;
• Declared bankrupt;
• Which is in the process of termination (except in cases of transformation);
• Has a tax debt of more than 10 minimum wages and more than 30 days;
• Carries out activities related to the circulation of virtual assets without a license;
• Engaged in gambling activities (except for the provision of related services).