Audnoprolect on the cancellation of acts of work performed to pay for non -cash form – lawyers explained what would change

The Government has made a decision to cancel acts of work performed for non -cash payments for services

The government intends to cancel the mandatory registration of acts of completed works for non -cash payments for services as confirmation of their receipt. The relevant provisions are contained in the Law No. 13598 of 04.08.2025 “On Amendments to the Law of Ukraine“ On Accounting and Financial Reporting in Ukraine ”. The document stipulates that the fact of conducting a business operation is confirmed by their payment. It is sufficient to have a invoice or contract and make a non-cash payment without the need to draw up an act. This was reported by the head of the Bar of the Bar Association “Winner Partners”, the arbitration manager Sergey Litvinenko.

The changes will contribute to the business as they will exclude the need for preparation, signing and sending acts to counterparties. This will simplify the interaction of Ukrainian companies with foreign partners who traditionally do not use such documents.
Thus, the bill №13598 of 04.08.2025 will be a key step in harmonization of Ukrainian legislation in the field of accounting and financial reporting with European standards.

“In accordance with the current standards, the acts of provision of services are primary documents confirming the reality of business transactions. Today, the Ukrainian tax authorities and courts recognize the fact of providing services on their basis. In Europe, this practice is absent – sufficient confirmation is considered to be the sending of invoice and its payment. This change will improve mutual understanding between Ukrainian and European companies, but will require adaptation by the controlling bodies. In addition, service providers will have to think about the mechanisms for fixing their provision in case of disputes, ” – comments the lawyer of the YUK” Prikhodko and partners “Irina Academy of Sciences.

Igor Yasko’s lawyer emphasizes that any legislative initiative should be evaluated through the prism of their practical consequences, not public resonance. Each normative act forms a system of rights and obligations, creating protection mechanisms and potential risks for legal relationships.

“The document considered, despite the debate, played an important role in regulating contractual relations. Its norms provided additional protection tools for contractors in the abrasion of counterparties – fixation of works, validity of payment requirements, guarantees of receipt of remuneration. However, this mechanism could be the basis for abuse. Customers sometimes found themselves in a vulnerable position, since formal grounds for claims could be used even in the absence of quality fulfillment. Thus, asymmetry was created between the parties: defending some, the document restricted the rights of others, ”Yasko notes.

It is important to take into account the peculiarities of Ukrainian legal practice. Any normative act that influences financial and economic obligations can become an instrument in the activities of the controlling and law enforcement agencies.

“Unfortunately, the use of these norms was often accompanied by criminal proceedings, unscheduled checks and creating pressure on business. This turned the legal tool into a means of influence in economic relations. The optimal solution would not be a complete cancellation or maintenance of the status quo, but a systematic improvement of regulation. It is important to balance the rights of the parties, minimize the risks of abuse and prevent the misconduct of state bodies in civil legal relations. Only then will the document perform its main function, ”Yasko added.

The Government initiates the implementation of compulsory sustainable development reporting for companies The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada the Project of the Law “On Amendments to the Law of Ukraine” On Accounting and Financial Reporting in Ukraine “on the implementation of sustainable development reports” (No. 13598). The bill is aimed at coordinating national legislation in the field of accounting with European requirements. In particular, the following changes are offered:

• to introduce in Ukraine the preparation, submission and publication of sustainable development reports;
• updating criteria for classification of enterprises by categories;
• Regulation of accounting of statements and companies with state share in the authorized capital of more than 50% in accordance with international standards, as well as preparation of management reports.

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