Apostille on tax documents: rules and requirements 2026
This has been reported by the State Tax Service of Ukraine.
The apostille procedure is mandatory to give legal effect to documents issued by the State Tax Service within the territory of other states. The Service certifies only those documents that fall within its direct remit, in accordance with the procedure established by law.
Terms and cost of the service
To obtain an apostille, you must submit the original document, an application and a receipt of payment. The cost of the service remains unchanged at 51 hryvnias (three non-taxable minimum incomes). Eligible categories of citizens are exempt from payment provided they submit the relevant proof.
Common reasons for refusal
Most often, the State Tax Service refuses to certify documents due to non-compliance with technical requirements:
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External defects: the presence of corrections, pencil annotations, damage to the paper, or the submission of copies received by fax.
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Formal violations: absence of mandatory details or non-compliance of the document with the form in force at the time of its issue.
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Authenticity issues: if the signatures of officials or seal impressions do not match the samples held by the service.
Documents that cannot be apostilled
It is worth remembering that regulatory acts, official correspondence between institutions, and any clarifications or conclusions are not subject to apostille. You can find the full list of rules in the joint order of the relevant ministries dated 17 March 2023 No. 125/209/293/139/999/5.
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