Registering an NGO online in Ukraine: how it works from 2026

Ukraine has launched a mechanism that did not exist before: the registration of a legal entity without a state registrar. Since 21 April 2026 a civil society organisation (NGO) can be created on the Diia portal under a model charter, and the decision is made by the system rather than by an official. Filling in the application takes about 30 minutes, and the entry in the Unified State Register appears the same day.

The mechanism operates within an experimental project introduced by Cabinet of Ministers Resolution No. 460 of 18 April 2025. The resolution entered into force on 1 November 2025 and the project runs for two years from that date. The government will then decide whether to make it permanent by law.

Who benefits from registering an NGO

For a long time an NGO was a tool for those ready to spend several weeks and a lawyer's fee on registration. Cutting the procedure to half an hour changes the calculation for several groups.

Volunteer teams already operating informally. Collecting funds on a private card raises two persistent issues: tax consequences for the cardholder and the absence of transparent reporting to donors. An organisation with its own bank account and non-profit status closes both. We covered the risks of personal cards in detail in our guide to financial monitoring of personal cards.

Community initiative groups. Public spaces, green zones, cultural heritage, local media. A legal entity is needed to apply for local and international grants, sign agreements with the municipality and act as a party in communication with authorities.

Sports clubs, sections and creative groups. The form allows membership fees to be collected legally, premises to be leased in the organisation's name rather than a private person's, and teams to enter competitions and festivals with legal standing.

Industry and professional communities. Associations of carriers, IT specialists, farmers, creative industries. A legal entity has the right to address public authorities formally, join advisory councils and submit positions during the discussion of draft regulations.

Businesses spinning off a social arm. A company that systematically funds educational or environmental projects eventually hits limits: such costs are hard to justify as business expenses, and donors do not work with commercial structures. A separate non-profit organisation resolves this.

Parent and school communities. Transparent fundraising for class or school needs through the organisation's account instead of transfers between private individuals.

Expert and advocacy initiatives. Research, monitoring, public campaigns. Donor funding for such activities almost always requires a legal entity.

The common denominator is the same in every case: the need for an account, contracts and reporting on behalf of a community rather than a private person. Without that need, registration adds nothing.

When an NGO is the wrong instrument

Check whether the form matches the task before submitting an application.

If the purpose is to raise funds to help third parties, the appropriate form is a charitable organisation, not an NGO. They are governed by different laws and have different rules on the disposal of assets.

If legal entities rather than individuals are joining forces, the law provides for a civil society union.

If the activity is aimed at generating profit for the founders, an NGO is unsuitable by definition: the ban on distributing income among founders and members is a condition of its non-profit status.

Eligibility for the project

Automatic registration is available if all of the following are met:

• at least two founders;
• all founders are Ukrainian citizens aged 18 or over;
• each has a tax number (RNOKPP) and a unique record number in the Unified State Demographic Register (UNZR);
• each has a valid qualified electronic signature.

If any founder is a foreign national, a stateless person, or a person without an RNOKPP or UNZR, documents are filed with the territorial bodies of the Ministry of Justice under the general procedure.

Reference: which forms are available online

The service covers one legal form: a civil society organisation with legal entity status founded by two or more individuals.

The following cannot be registered through it:

• Civil society unions. Their founders are legal entities, and the model charter does not cover this form.
• Charitable organisations (charitable society, charitable institution, charitable foundation). They operate under the Law on Charitable Activity and Charitable Organisations, are registered using form 2, and the registration subject is a state registrar or notary. No model charter exists for them.
• Civil society associations without legal entity status and separate subdivisions of associations.
• Youth and children's organisations with founders from the age of 14. The experimental project is limited to citizens aged 18 and over.
• Trade unions, creative unions, employers' organisations, self-organisation bodies, religious organisations and political parties. Each form has its own dedicated law and registration procedure.

All of these keep the classic procedure with a bespoke constituent document.

What to prepare in advance

The application does not preserve progress indefinitely, so collect the data before you start:

• passport details and tax number of each founder;
• UNZR of each founder;
• valid qualified electronic signatures for all founders;
• the organisation's name in Ukrainian and, optionally, in English;
• the organisation's location;
• an email address for the organisation and email addresses of all founders;
• an agreed decision of the founders to establish the organisation (the system generates the minutes of the constituent meeting itself).

The system issues an individual access code to the electronic file once during registration. That code opens access to the organisation's documents online, and access cannot be restored in the same format if the code is lost.

Step by step

1. Log in to the Diia portal with a qualified electronic signature.
2. Select the NGO registration service.
3. Complete the form: 8 to 13 steps depending on whether you accept the default model charter or configure individual provisions.
4. The system generates the document package: the registration application, the model charter, the minutes of the constituent meeting and the ownership structure.
5. The initiator signs the application with their electronic signature.
6. Each co-founder receives a link by email and in their portal account, reviews the documents and signs them with their own signature.
7. The entry is made in the Unified State Register. An extract with the identification code, location and governing body details is usually available in the electronic cabinet the same or the next day.

No administrative fee is charged for the state registration of a civil society association.

What can be configured in the model charter

You can modify the general provisions and areas of activity, the organisation's rights, the procedure for acquiring and terminating membership, and the configuration and powers of the governing and supervisory bodies. The rest of the text is fixed.

Governance model. The simplified default provides for a general meeting and an executive body. The extended model adds a consultative and supervisory body (an internal auditor or internal audit service) and opens roughly five more application steps covering terms of office and the numerical composition of the bodies.

Executive body. Sole option: director, executive director or chairperson. Collegial: a directorate headed by an executive director or a board headed by a chairperson. This step determines who will sign contracts and reports.

Areas of activity. The model charter contains more than 30 areas, and only the general one is selected by default. An organisation may spend funds only on activities set out in its charter. If you leave only the general area in the application and later run educational or sports programmes, the tax authority may treat those costs as outside the charter and review the non-profit status. Selecting a broader list at the application stage takes a few minutes; changing it after registration is harder.

Non-profit status

State registration and inclusion in the Register of Non-Profit Institutions and Organisations are two different procedures. The first is handled by the Ministry of Justice, the second by the State Tax Service under clause 133.4 of the Tax Code and the Procedure approved by Cabinet of Ministers Resolution No. 440 of 13 July 2016.

Under the model charter no separate application is required. The charter already contains the mandatory provisions of subclause 133.4.1 of the Tax Code (a ban on distributing income among founders and members, and transfer of assets on liquidation to another non-profit organisation or to the budget), and data exchange with the tax service is built into the service. In practice the entry in the Register appears within one to three days.

Under a bespoke charter there are two routes. Complete the section on inclusion in the Register within the state registration application (form 4), so the data is passed to the tax service together with the registration details. Or file registration application 1-RN (annex 1 to Procedure No. 440) with the tax authority, including electronically. Copies of constituent documents are not required if the charter is published on the state register portal.

Filing deadline. An organisation that filed during state registration or within 10 days after it, and was included in the Register, is deemed non-profit from the date of state registration. Missing the deadline means that between registration and inclusion the organisation is an ordinary corporate income tax payer, and this applies to all funds received in that period.

Two deadlines are easily confused. The 60-day period is the time to file for state registration after the constituent meeting; it determines whether the organisation is deemed established. The 10-day period runs from the date of state registration and determines from which date the organisation is non-profit.

The tax service decision is taken within three business days. The non-profit code for civil society associations is 0032. No separate notification is sent, so the outcome is checked in the electronic cabinet or in the public Register on the tax service website by identification code.

The decision depends on one condition: the constituent document must comply with subclause 133.4.1 of the Tax Code. If a bespoke charter lacks the required wording or states it imprecisely, inclusion will be refused. The model charter satisfies this condition but has its own limitation: if the tax authority disagrees with one of its provisions, that clause cannot be amended because the text is approved by the government. The only route left is switching to a bespoke charter.

When a bespoke charter is the better choice from the start

A bespoke charter is justified if:

• donors require specific provisions in the constituent document as a condition of cooperation;
• you need a governance structure more complex than the two available models;
• you want to set the title of the head's position, their term of office, the size of the board or the frequency of general meetings yourself, since the model charter offers fixed options.

The document package (form 4 application, minutes of the constituent meeting, register of attendees, details of governing bodies, the charter and the ownership structure) is filed with the territorial body of the Ministry of Justice at the organisation's location or through an administrative service centre. The Ministry also lists electronic filing through the Online House of Justice portal with a high-trust electronic identification signature, yet the official service card mentions only in-person filing and postal delivery. Check the availability of electronic filing before you start.

The decision is made by a state registrar: the statutory deadline is three business days, extendable to 15 business days where necessary. In practice waiting times are often longer due to registrar workload.

Documents are filed within 60 days of the constituent meeting. If the deadline is missed, the association is deemed not established and the meeting must be held again.

An existing NGO can also switch from a bespoke charter to the model one within the same project. The application is filed via Diia and takes up to three business days, since it requires a state registrar. Check the availability of this option directly on the portal.

What to do immediately after registration

• Verify the organisation's data in the Unified State Register.
• Save the individual access code to the electronic file.
• Confirm that the organisation is included in the Register of Non-Profit Institutions and Organisations with code 0032.
• Open a bank account: you will need the register extract, the charter and the decision electing the head. Our review of business banks in Ukraine helps with the choice.
• Set up accounting. A non-profit organisation files financial statements and an annual Report on the Use of Income of a Non-Profit Organisation.

Frequently asked questions

How long does NGO registration through Diia take?

Filling in the application takes about 30 minutes. Once all founders have signed with their electronic signatures, the entry in the Unified State Register appears the same day, and the extract is available in the electronic cabinet the same or the next day.

Can a single founder register an NGO?

No. The experimental project requires at least two founders who are Ukrainian citizens aged 18 or over, each with a tax number, a UNZR and a valid qualified electronic signature.

Is a separate application for non-profit status required?

Under the model charter, no: the mandatory provisions of subclause 133.4.1 of the Tax Code are already in the text and data exchange with the tax service is built in. Under a bespoke charter, the data is submitted in the form 4 application or in a separate 1-RN application within 10 days of state registration.

How much does registering a civil society association cost?

No administrative fee is charged for state registration of a civil society association, and online registration under the model charter carries no additional charge.

Can the areas of activity be changed after registration?

Yes, but that is a separate amendment procedure. It is therefore sensible to select a broader list of areas at the application stage: spending on activities not covered by the charter may be treated by the tax authority as outside the charter.