Audit for Diia City residents<\/h1>\n
Diia City is Ukraine’s special legal and tax regime for technology companies. Residency is confirmed every year: the company shows the authorised body that it still meets the criteria set by law. Some figures cannot just be declared: an independent auditor confirms them. We check the income structure, the average remuneration of specialists, the headcount and the annual financial statements. The report comes in English and Ukrainian.<\/p>\n
![\"Signing](\"\/wp-content\/plugins\/mk-landing\/img\/signing.jpg\")
<\/div>\nA Diia City resident confirms every year that it still meets the residency criteria, and an independent auditor verifies the key figures: the share of qualified income, the average remuneration of specialists, the average number of engaged specialists and the annual financial statements. The auditor’s report is filed with the annual resident reporting. MK Audit works since 2000, auditors register No. 4624, Kyiv.<\/p>\n
Why a resident needs an independent auditor<\/h2>\n<\/div>\n\nConfirmation before the authorised body<\/b><\/p>\nResidency is not granted for good. The company periodically shows that it still fits the criteria set by law, and an auditor confirms that its figures match the records.<\/p>\n<\/div>\n
Figures counted by their own rules<\/b><\/p>\nQualified income, average remuneration and average headcount follow separate rules. They are not balance sheet lines: you assemble them from contracts, accruals and revenue analytics.<\/p>\n<\/div>\n
The price of an inaccuracy<\/b><\/p>\nIf a figure moves outside the limits, the status and its tax treatment are at risk. A gap found after a quarter costs less than one found during a review.<\/p>\n<\/div>\n<\/div>\n<\/section>\n\n\nScope of work<\/div>\nWhat the auditor checks<\/h2>\n<\/div>\n\nIncome by line of business<\/b><\/p>\nWe break revenue down by line of business and see which receipts are treated as qualified income. We check whether contracts, acceptance acts and source documents support that treatment.<\/p>\n<\/div>\n
Contracts with gig specialists<\/b><\/p>\nA gig contract exists only inside Diia City and sits between employment and a services contract. We read the subject, the remuneration and the proof of work, and check that practice matches the text.<\/p>\n<\/div>\n
Employment contracts and HR records<\/b><\/p>\nWe check orders, the staffing table, timesheets and pay terms. HR records feed both the headcount and the remuneration figure, so we treat them as in an HR records audit<\/a>.<\/p>\n<\/div>\nAverage remuneration<\/b><\/p>\nWe check who was included, for which period and which payments were counted. Differences appear on the border between employment and gig relations, and on accruals left out of the base.<\/p>\n<\/div>\n
Number of specialists<\/b><\/p>\nWe look at how the average number of engaged specialists is counted: for which period, who is included, how people who joined or left mid month are treated.<\/p>\n<\/div>\n
Tax accounting under the regime<\/b><\/p>\nWe check the chosen tax treatment, withholdings from payments to specialists, the reporting and the deadlines. If needed we extend this into a separate tax audit<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/section>\n\n\nPractice<\/div>\nTypical mistakes of residents<\/h2>\n<\/div>\n\nAll receipts treated as qualified<\/b><\/p>\nThe company runs several lines of business but books all revenue as qualified income. Sorting it out starts with the contracts and ends with a rebuild of the analytics.<\/p>\n<\/div>\n
Accounting is not split by line of business<\/b><\/p>\nIncome and costs sit in one pot, so the figures are counted by hand in spreadsheets. Such a calculation is hard to support with documents and slow to repeat.<\/p>\n<\/div>\n
The gig contract exists only on paper<\/b><\/p>\nThe contract is signed, but no acceptance acts are drawn up and the scope of work is recorded nowhere. A weak point for the status and for any review.<\/p>\n<\/div>\n
Remuneration counted on the wrong base<\/b><\/p>\nThe calculation leaves out people who belong in it, or counts the wrong payments. The mistake looks technical, yet it moves the figure checked every year.<\/p>\n<\/div>\n
Headcount taken on a date, not on average<\/b><\/p>\nThe figure is taken at the end of the period and ignores specialists joining and leaving inside it. The result differs from a correct calculation.<\/p>\n<\/div>\n
The audit is remembered at the last moment<\/b><\/p>\nDocuments are collected in a rush while the accountant closes the year. Starting early leaves time to fix whatever comes up.<\/p>\n<\/div>\n<\/div>\n<\/section>\n\n\n\nHow we work<\/div>\nFour steps from request to report<\/h2>\n<\/div>\n\n01<\/b>The assignment<\/strong><\/p>\nWe find out from which date the status applies, which lines of business you run, and who works under employment or gig contracts. We reply within 1 business day.<\/p>\n<\/div>\n
02<\/b>Documents and plan<\/strong><\/p>\nWe send the list of documents and accesses, agree the deadlines and contact people, and name the places where questions usually arise.<\/p>\n<\/div>\n
03<\/b>The review<\/strong><\/p>\nWe analyse income, contracts, accruals, the calculations and the financial statements. Debatable points go to your accountants as we go, not at the end.<\/p>\n<\/div>\n
04<\/b>Report and conclusions<\/strong><\/p>\nYou receive the auditor’s report in Ukrainian and, if needed, in English, plus a list of what to correct for the next period.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n\n\nQuestions<\/div>\nMost common questions<\/h2>\n<\/div>\n\n\nDoes a Diia City resident need an independent audit<\/summary>\nYes. The company’s own calculations are not enough: an independent auditor verifies the key figures and the annual financial statements, and the report goes in with the resident reporting.<\/p>\n<\/details>\n\nWho may carry out such a review<\/summary>\nAn audit entity listed in the Ukrainian register of auditors. MK Audit works since 2000, auditors register No. 4624, company code 39419346, Kyiv, member of DFK International with firms in more than 90 countries.<\/p>\n<\/details>\n\nIs this the same as a statutory audit<\/summary>\nNo, the residency figures have their own subject. A company may also fall under a statutory audit of the financial statements<\/a>, so we first check which statutory audit criteria<\/a> apply to you.<\/p>\n<\/details>\n\nWhen is the best time to start<\/summary>\nBest before the year end, while the revenue analytics and HR documents can still be corrected. If the year is closed, we work with what exists and note what to change next year.<\/p>\n<\/details>\n\nWhat if the figures are close to the limit<\/summary>\nWe show the calculation and where it may move once the data is clarified. The decision belongs to the company, our task is to give an honest picture first.<\/p>\n<\/details>\n\nDo you work remotely and is the report in English<\/summary>\nYes, we work remotely across Ukraine and accept documents electronically. Founders, investors and group auditors abroad read the English version of the report. Other services: audit services<\/a>.<\/p>\n<\/details>\n\nHow much does it cost<\/summary>\nThe fee depends on the number of lines of business, the volume of transactions, the number of specialists and the state of the records. A proposal follows after we review the assignment.<\/p>\n<\/details><\/div>\n<\/div>\n
\nLet us scope your assignment<\/h3>\n
Describe the situation, we reply within 1 business day.<\/p>\n\n
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<\/ul><\/div>\n
Residency is not granted for good. The company periodically shows that it still fits the criteria set by law, and an auditor confirms that its figures match the records.<\/p>\n<\/div>\n
Qualified income, average remuneration and average headcount follow separate rules. They are not balance sheet lines: you assemble them from contracts, accruals and revenue analytics.<\/p>\n<\/div>\n
If a figure moves outside the limits, the status and its tax treatment are at risk. A gap found after a quarter costs less than one found during a review.<\/p>\n<\/div>\n<\/div>\n<\/section>\n We break revenue down by line of business and see which receipts are treated as qualified income. We check whether contracts, acceptance acts and source documents support that treatment.<\/p>\n<\/div>\n A gig contract exists only inside Diia City and sits between employment and a services contract. We read the subject, the remuneration and the proof of work, and check that practice matches the text.<\/p>\n<\/div>\n We check orders, the staffing table, timesheets and pay terms. HR records feed both the headcount and the remuneration figure, so we treat them as in an HR records audit<\/a>.<\/p>\n<\/div>\n We check who was included, for which period and which payments were counted. Differences appear on the border between employment and gig relations, and on accruals left out of the base.<\/p>\n<\/div>\n We look at how the average number of engaged specialists is counted: for which period, who is included, how people who joined or left mid month are treated.<\/p>\n<\/div>\n We check the chosen tax treatment, withholdings from payments to specialists, the reporting and the deadlines. If needed we extend this into a separate tax audit<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/section>\n The company runs several lines of business but books all revenue as qualified income. Sorting it out starts with the contracts and ends with a rebuild of the analytics.<\/p>\n<\/div>\n Income and costs sit in one pot, so the figures are counted by hand in spreadsheets. Such a calculation is hard to support with documents and slow to repeat.<\/p>\n<\/div>\n The contract is signed, but no acceptance acts are drawn up and the scope of work is recorded nowhere. A weak point for the status and for any review.<\/p>\n<\/div>\n The calculation leaves out people who belong in it, or counts the wrong payments. The mistake looks technical, yet it moves the figure checked every year.<\/p>\n<\/div>\n The figure is taken at the end of the period and ignores specialists joining and leaving inside it. The result differs from a correct calculation.<\/p>\n<\/div>\n Documents are collected in a rush while the accountant closes the year. Starting early leaves time to fix whatever comes up.<\/p>\n<\/div>\n<\/div>\n<\/section>\n We find out from which date the status applies, which lines of business you run, and who works under employment or gig contracts. We reply within 1 business day.<\/p>\n<\/div>\n We send the list of documents and accesses, agree the deadlines and contact people, and name the places where questions usually arise.<\/p>\n<\/div>\n We analyse income, contracts, accruals, the calculations and the financial statements. Debatable points go to your accountants as we go, not at the end.<\/p>\n<\/div>\n You receive the auditor’s report in Ukrainian and, if needed, in English, plus a list of what to correct for the next period.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n Yes. The company’s own calculations are not enough: an independent auditor verifies the key figures and the annual financial statements, and the report goes in with the resident reporting.<\/p>\n<\/details>\n An audit entity listed in the Ukrainian register of auditors. MK Audit works since 2000, auditors register No. 4624, company code 39419346, Kyiv, member of DFK International with firms in more than 90 countries.<\/p>\n<\/details>\n No, the residency figures have their own subject. A company may also fall under a statutory audit of the financial statements<\/a>, so we first check which statutory audit criteria<\/a> apply to you.<\/p>\n<\/details>\n Best before the year end, while the revenue analytics and HR documents can still be corrected. If the year is closed, we work with what exists and note what to change next year.<\/p>\n<\/details>\n We show the calculation and where it may move once the data is clarified. The decision belongs to the company, our task is to give an honest picture first.<\/p>\n<\/details>\n Yes, we work remotely across Ukraine and accept documents electronically. Founders, investors and group auditors abroad read the English version of the report. Other services: audit services<\/a>.<\/p>\n<\/details>\n The fee depends on the number of lines of business, the volume of transactions, the number of specialists and the state of the records. A proposal follows after we review the assignment.<\/p>\n<\/details><\/div>\n<\/div>\n Describe the situation, we reply within 1 business day.<\/p>\n\n <\/p> What the auditor checks<\/h2>\n<\/div>\n
Typical mistakes of residents<\/h2>\n<\/div>\n
Four steps from request to report<\/h2>\n<\/div>\n
Most common questions<\/h2>\n<\/div>\n
Does a Diia City resident need an independent audit<\/summary>\n
Who may carry out such a review<\/summary>\n
Is this the same as a statutory audit<\/summary>\n
When is the best time to start<\/summary>\n
What if the figures are close to the limit<\/summary>\n
Do you work remotely and is the report in English<\/summary>\n
How much does it cost<\/summary>\n
Let us scope your assignment<\/h3>\n
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