How to transfer a legal entity from the occupied territory to the controlled territory?

Part 2 of Article 13 of the Law of Ukraine dated 15.04.2014 No. 1207-VII "On Ensuring the Rights and Freedoms of Citizens and the Legal Regime in the Temporarily Occupied Territory of Ukraine" specifies that: "Performance of economic activity by legal entities, natural persons-entrepreneurs and natural persons who conduct independent professional activity, the location (place of residence) of which is the temporarily occupied territory, is allowed only after changing their tax address to another territory of Ukraine".

For state registration of changes to information on the location of a legal entity contained in the Unified State Register, the following documents are submitted:

• an application for state registration of changes to information about a legal entity contained in the EDR, which may also include a request for registration of such a person as a value added tax payer and/or for choosing a simplified taxation system, and/or for inclusion in the Register of Non-Profit Institutions and organizations;

• a document on the payment of an administrative fee - in the cases provided for in Art. 36 of the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations";

• the founding document of the legal entity in the new edition - in case of changes contained in the founding document.

In the conditions of martial law, it is provided that state registration, in addition to state registration, which according to the law is carried out automatically, is carried out exclusively:

• by state registrars of legal entities, natural persons – entrepreneurs and public formations that are in labor relations with the subject of state registration, the location of which is an administrative-territorial unit that is not included in the list of administrative-territorial units within which user access is terminated to the unified and state registers, the holder of which is the Ministry of Justice of Ukraine, in the conditions of martial law, and meet the requirements specified in paragraphs 104 p. 1 of the relevant Cabinet resolution;

• by notaries, included in the list of notaries approved by the Ministry of Justice, who perform notarial actions regarding valuable property under martial law.