The State Tax Service and the State Border Guard Service of Ukraine launched an automated electronic exchange of data about border crossings by citizens and transport, the agencies' press services reported. The agreement and protocol were signed by the head of the State Tax Service Lesya Karnaukh and the acting head of the State Border Guard Service Valeriy Vavrynyuk. For Ukrainians living abroad, the main point is different: the tax service can now quickly and accurately verify tax residency (živnosť - trade license), and therefore where exactly you must pay taxes.
What exactly has changed
The mechanism is simple. A State Tax Service (DPS) employee forms an electronic request, the State Border Guard Service system responds automatically, without paper correspondence. The exchange goes through secure channels of the National Confidential Communication System.
About the main fear right away: border crossing rules do not change. No new checks at the border, restrictions, or additional powers have appeared. Tax debt alone is not a reason to ban exit. Such a decision can only be made by a court. “Automated access is not about new checks or restrictions,” — emphasized the head of the State Tax Service.
Why the tax service needs border data
The State Tax Service names two tasks:
- Tax residency (živnosť - trade license). Checking whether a person stayed in Ukraine for more than 183 days during the year. This determines in which country they are considered a resident and where they pay taxes, as well as how double taxation avoidance works.
- Fictitious operations. Detecting cases when a company leader “signed” documents while actually being abroad, and fighting schemes of “gray” import and export.
The 183-day rule is not the only criterion
There is a nuance often lost in headlines. The number of days is not an automatic verdict. Tax residency status is determined by a combination of criteria, with the priority being the “center of vital interests”: place of permanent residence, family residence, registration of OSVČ (OSVČ - self-employed person), ownership of real estate. As tax consultants explain, only when the center of interests cannot be determined is the 183-day rule applied. And if that does not work either, the person is considered a citizen of Ukraine.
So a person who has long lived in Slovakia, works here, and rents housing will not automatically become a Ukrainian tax resident because of a few trips home. But if a dispute arises, the tax service will have exact data on every border crossing, not approximate estimates.
What this means in practice
For most Ukrainians in Slovakia who live here with the status of dočasné útočisko (temporary asylum) and have no income in Ukraine, little will change. But those who still have an OSVČ (OSVČ - self-employed person) in Ukraine, rent out real estate, receive interest or other income should be careful. Data about your border crossings is now instantly available to the tax service, so residency disputes will be resolved based on facts, not declarations.
This is not an isolated step. In 2024, international automatic exchange of tax information started, and data exchange with border guards corresponds to the National Revenue Strategy until 2030, which includes digitalization of tax administration.
What to do
- Determine where your center of vital interests is: place of residence, family, work, OSVČ (OSVČ - self-employed person), real estate.
- If you have an OSVČ (OSVČ - self-employed person) or income in Ukraine, check if you pay taxes correctly and whether you risk double taxation.
- In complex situations, consult a tax advisor before the State Tax Service raises the issue. Now it has all the data for this.
There is no need to panic about trips to Ukraine: this system does not complicate border crossing in any way.
