Audit Services for Diia.City Residents

Audit for Diia City Residents

Audit Services for Diia.City Residents

Diia City residents operate in a dynamic technological environment that provides access to tax benefits, simplified regulations, and enhances a company’s reputational appeal both domestically and internationally.

We provide professional audit services for Diia City residents in accordance with the requirements of:

Law of Ukraine No. 1667-IX “On Stimulating the Development of the Digital Economy”
Law of Ukraine No. 2258-VIII “On Stimulating the Development of the Digital Economy”
International Standards on Auditing (ISA)

What are the main requirements for Diia City residents?

According to the Law of Ukraine No. 1667-IX “On Stimulating the Development of the Digital Economy,” each Diia City resident must annually:

Submit a compliance reporе
Provide an independent auditor’s opinion on compliance with the requirements

Each calendar month while holding Diia City residency status, a company must meet the following conditions:

Employ at least 9 workers and/or gig specialists
Pay compensation of at least €1,200 to workers and/or gig specialists
Derive at least 90% of its income from qualified income sources

Qualified income refers to revenue from activities that serve as the basis for obtaining Diia City residency status.

Initial Compliance Report:

Reporting period: 3 calendar months following the month of obtaining Diia City residency
Submission deadline: Within 6 calendar months after obtaining residency status
Startup companies are not required to attach an auditor’s opinion to the initial report (see more in the article “Diia City Residency – A Tax Umbrella for Startups”)

First Annual Compliance Report:

Reporting period: From the first calendar month after obtaining residency until December 31 of that year
Submission deadline: No later than June 1 of the year following the reporting year

Annual Compliance Report:

Reporting period: From January 1 to December 31 of the previous calendar year
Submission deadline: No later than June 1 of the year following the reporting year

Types of Compliance Reports:

Our Approach to Auditing Diia City Residents

Analysis of financial information and qualified income

Identification of qualified income source
Review of income structure for compliance: differentiation between qualified and non-qualified sources; verification of correct service classification
Analysis of HR and accounting records
Assessment of calculation methods for average compensation and headcount/gig contracts

Audit of Diia City Compliance Report

Verification of registration, tax, financial, and accounting data
Validation of residency criteria statements in the compliance report for: arithmetic accuracy; completeness; transparency
Analysis of compliance with the Diia City tax regime
Preparation of an audit opinion in line with the requirements of the Ministry of Digital Transformation and ISA standards

Methodological Support and Consultations

Consulting on compliance report preparation: structure, format, statement wording
Clarifications on: criteria calculations; revenue recognition; accounting treatment of transactions
Provision of document templates, sample statements, and advice on common mistakes

Support for Submitting the Compliance Report

Advisory assistance with submission of the compliance report to the Ministry of Digital Transformation
Support in responding to inquiries from the Ministry (if needed)

Other services

Audit for Defence City Residents

Financial Statement Audit

Why Parker Russell UA ?

Global Presence

in 75 Countries

We work closely with our international partners to implement local solutions that comply with national and global regulations.

Integration of digital audit tools

and data analytics for accurate assessments

Team of certified auditors, lawyers, and tax consultants

with experience in tech, fintech, and digital sectors

Industry-specific expertise

and proactive regulatory monitoring

Contact us today

To develop a well-documented, compliant, and future-ready international structure tailored to your business strategy.

Contact us today

To develop a well-documented, compliant, and future-ready international structure tailored to your business strategy.

Audit for Diia City Residents