How to Start a US LLC from Ukraine (2026 Complete Guide)

An EIN is the US tax ID that banks and payment platforms require. Ukrainian founders without an SSN or ITIN can still get one through IRS Form SS-4, filed by phone, fax, mail, or a third-party designee like EasyBrise.

Once the EIN is issued, Mercury or Relay let founders open a US business account fully online, with no branch visit and no US address required. Mercury is free with FDIC-backed sweep coverage up to five million dollars; Relay is free on its Starter plan with native QuickBooks/Xero sync.

Every state requires some annual filing -- a flat fee in Wyoming and Delaware, a free Public Information Report in Texas, nothing in New Mexico, a mandatory report in Florida. Federally, Form 5472 plus Form 1120 is due April 15. Since a FinCEN rule effective August 14, 2026, US-formed LLCs are permanently exempt from BOI reporting.

Formation itself is unaffected by currency rules: pick a state, file with a passport, get an EIN without an SSN, open a US bank account remotely, then keep up with one annual state filing and Form 5472. EasyBrise handles the first four steps directly.

Ukraine's IT outsourcing and software development industry has remained one of the country's most resilient export sectors through the war, and a US LLC fits developers, dev shops, and remote teams already billing US and European clients -- as well as freelancers on platforms like Upwork and Toptal looking to consolidate income into a formal business structure.

Wyoming suits most founders for cost and privacy. Delaware fits those planning to raise US venture funding. Texas suits revenue-generating businesses. New Mexico offers the lowest lifetime cost. Florida gives a Miami-based presence for LatAm-facing trade, though it publicly discloses member names. Comparison below.

The most important thing to get right is funding: assuming money can be freely wired out of Ukraine to fund the LLC, the way it could before 2022, is the single most common and consequential mistake. Structuring the business so that client payments go directly into the new US account sidesteps this. Beyond that, skipping Form 5472 because no US tax is owed is a frequent, costly error -- the 25,000 dollar penalty applies regardless.

With an EIN and US bank account, Stripe treats the LLC like any other US business, giving Ukrainian developers and agencies a reliable way to invoice and get paid by US and international clients directly into the LLC's own account.

Ukraine's IT and outsourcing sector has kept operating and exporting throughout the full-scale war, and a US LLC remains a practical structure for that work. One thing is genuinely different for Ukrainian founders, though: since martial law began in February 2022, the National Bank of Ukraine (NBU) has restricted most outward currency transfers under Resolution No. 18, with only specific categories of transfers permitted. The NBU has eased these rules several times since 2024, but outward transfers to fund a foreign business are still more restricted than in peacetime. In practice, many Ukrainian founders fund and run their US LLC using income already earned in USD from international clients -- paid directly into the new US account -- rather than transferring funds out of Ukraine.

A US-Ukraine tax treaty has been in force since 2001, preventing the same income from being taxed twice. A single-member LLC owned by a non-resident is a disregarded entity for US tax purposes, owing no US corporate tax on income not effectively connected with a US trade or business, but it must still file an informational Form 5472 with a pro-forma Form 1120 by April 15, regardless of the wartime currency rules described above.