Diia.City is a special legal regime for IT companies established by the Law of Ukraine “On Stimulating the Development of the Digital Economy in Ukraine”. It offers special tax conditions, gig contracts and instruments familiar to the venture market. At the same time, resident status entails requirements on activities, income, team and remuneration that must be met on an ongoing basis.
We help assess whether the company should join, prepare the documents and submit the application, and move employees and sole proprietor (FOP) contractors to new cooperation models. After joining, we support the resident's operations: contracts, policies and preparation for the annual report. We check the quantitative requirements as of the date you contact us, as they may change.
When to seek help
- Your company develops software or carries out other qualifying activities
- You plan to move your team from FOP contracts to gig contracts or employment contracts
- You want to understand whether the regime pays off from a tax perspective
- The company is already a resident and needs to prepare for the annual report
- You are raising investment and considering a Ukrainian structure
What the lawyer does
Assessing compliance with requirements
We analyse business activities, income structure, number of specialists and remuneration levels, compare them with the statutory requirements and explain what to change before applying.
Preparing joining documents
We amend the charter, prepare the decision, application and supporting documents, help submit them via Diia and support you until resident status is granted.
Transitioning the team
We prepare gig contracts, employment contracts and FOP contracts, rules for working with gig specialists and the procedure for transferring rights to work results.
Developing IP and internal policies
We prepare documents on intellectual property rights and confidentiality and, if needed, option mechanisms for key team members.
Supporting resident status
We remind you of deadlines, check compliance with the requirements throughout the year and coordinate preparation of the annual report with the auditor and accountant.
Documents to prepare
- Charter and Unified State Register (USR/ЄДР) extract
- A description of products and business activities
- Income structure for the latest period
- A list of employees and FOP contractors and the terms of cooperation with them
- Existing contracts on rights to developments
What you get
- An opinion on compliance with Diia.City requirements and an action plan
- A joining document package and support with filing
- Gig contracts and contracts with the team
- A calendar of resident obligations
Frequently asked questions
Do all FOP contractors have to be moved to gig contracts?
The law does not require you to stop working with sole proprietors (FOP) entirely, but it sets a minimum number of specialists the resident must engage under employment contracts or gig contracts. That is why part of the team is usually moved to these models. Who moves and how depends on roles and people's preferences. We help plan the transition so that it is clear to the team.
What is a gig contract?
It is a civil law contract provided for residents by the Diia.City law. Under it, a specialist performs work or provides services, and the company pays remuneration, withholds taxes as a tax agent and provides the social guarantees defined by law. Terms on rest, confidentiality and rights to results are set out in the contract itself. We check tax rates as of the date of transition.
Can a company leave Diia.City?
Yes, a company may voluntarily terminate its resident status, or it may lose it if it no longer meets the requirements. In both cases it is important to think through the consequences in advance: the tax regime, contracts with gig specialists, intellectual property documents. We help plan an exit so as to avoid surprises.