Register of large investors in Ukraine
1. The procedure for keeping the register
The register of investment projects with significant investments in Ukraine is the only state information system for accounting of investment projects with significant investments.
The Ministry of Economy of Ukraine is the register’s holder and technical administrator, which provides public and free access to the register by posting it on its official website.
The Ministry of Economy enters information into the register based on the information contained in special investment contracts received due to monitoring the implementation of the terms of special investment contracts.
To enter information into the register in paper or electronic form using the Unified State Web Portal of Electronic Services, including through integrated information systems of state bodies and local governments, the following documents shall be submitted to the Ministry of Economy of Ukraine with the letter in any form:
- by the investor with significant investments – information on the amount of actual significant investments in investment objects, their operation start, information on the fulfillment by an investor with significant investments of its obligations under a special investment contract, monthly until the 10th day of the reporting period;
- by the executive body and local self-government body – information on the state support provided from the state, local budgets and other sources not prohibited by law, construction of related infrastructure (roads, communication lines, heat, gas, water, and electricity supply, utilities, etc.) no later than within the next working day after the provision of state support.
No later than within the next working day after the provision of state support:
1. The Ministry of Economy of Ukraine shall enter the mentioned information into the register.
2. The State Tax Service and the State Customs Service shall enter into the register information on the amounts of state support provided under a special investment contract mentioning the forms of such support:
- exemption from payment of certain taxes and fees under the Tax Code of Ukraine;
- exemption from import duty of new equipment (devices) and components to it imported exclusively for the implementation of the project under a special investment contract following the Customs Code of Ukraine.
2. Information to be entered in the register
The list of project information entered in the register of investment projects with significant investments includes:
- the scope of the investment project;
- number, date of conclusion, the validity of the special investment contract;
- parties to a special investment contract;
- conditions and terms of the investment project’s realization;
- object of investment;
- the number of new jobs and the average salary of employees;
- types and volume of significant investments provided by the special investment contract;
- the amount of investment actually made in the investment object;
- total amount, forms, and terms of providing state support to the investor for the project implementation;
- the amount of actually provided state support under a special investment contract mentioning the forms of such support;
- information on the status of the fulfillment of the obligations by the investor stipulated by the special investment contract;
- the date of the fulfillment of the obligations by the investor stipulated by the special investment contract and the investment objects’ operation start;
- information on change and termination of the special investment contract.