Incorporating a Delaware LLC for Ukrainian IT Contractors via Stripe Atlas
Ukrainian IT contractors can utilize Delaware LLCs to facilitate international B2B contracts and receive payments in USD. Stripe Atlas provides a structured pathway for formation, tax ID acquisition, and banking access.
Founders must balance US compliance requirements with the Ukrainian Diia City tax regime to ensure tax efficiency and legal standing.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
US LLCs are treated as pass-through entities for federal tax purposes, meaning non-US residents are generally not subject to US federal income tax on income not effectively connected with a US trade or business (ETBUS).
Diia City tax regime; war-time residency displacement rules
Use Stripe Atlas to streamline Delaware formation and EIN acquisition, but consult a tax advisor regarding the interaction between US LLC income and the Ukrainian Diia City tax regime.
- 01Form 5472 and 1120 filing requirement for foreign-owned single-member LLCs; failure to file carries a $25,000 penalty.
- 02Potential double taxation if the Ukrainian tax authority classifies the LLC as a controlled foreign company under Diia City rules.
- 03Risk of being classified as ETBUS if LLC operations are deemed to have a permanent establishment in the US.
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.