“On September 9, 2025, the Cabinet of Ministers of Ukraine, as a subject of legislative initiative, registered in the Verkhovna Rada of Ukraine the bill No. 14023-1 “Draft Law on Amendments to the Law of Ukraine“ On Accounting and Financial Reporting in Ukraine ”. The purpose of this bill, according to an explanatory note to it, is to reduce the administrative burden on business by simplifying business documentation in terms of providing”, – WRITE ON: ua.news
On September 9, 2025, the Cabinet of Ministers of Ukraine, as a subject of legislative initiative, registered in the Verkhovna Rada of Ukraine the bill No. 14023-1 “Draft Law on Amendments to the Law of Ukraine“ On Accounting and Financial Reporting in Ukraine ”.
The purpose of this bill, according to an explanatory note thereto, is to reduce the administrative burden on business by simplifying the workflow of business in terms of providing the opportunity to indicate in the primary documents confirming the provision of a service paid in cash, information about the position, surname and signature of only one person.
The draft law proposes to determine that the primary document confirming the provision of the service and paid in non -cash form is recognized as valid provided that there are mandatory requisites specified by law and may not contain the signature and data of the customer’s representative.
In simple words, if the service is paid in cash (bank transfer), then the act of work performed/rendered services, drawn up and signed only by the contractor, will be considered a valid primary document.
Key Terms for applying this rule:
Currently, the current version of Article 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” requires that the primary document contains, among other things, “the positions and surnames of persons responsible for carrying out the economic operation and the correctness of its design” and their “Personal signature or other data that enabled the person.
At the same time, in practice, business entities often face difficulties in documenting business operations for the supply of services, in particular regarding the signing of primary documents by both parties and their proper storage.
Since the fact of proper fulfillment of the obligation must be confirmed by the primary documents that meet the requirements of the Regulations on documentary support of records in accounting, approved by the order of the Ministry of Finance of Ukraine No. 88 of May 24, 1995 and Article 9 The business transaction by the customer limits the recognition of such a document by a proper primary document used for accounting and tax accounting purposes.
Currently, administrative courts are literally littered with cases, which are the subject of disputes in the decision of the tax authority to donate tax liabilities and penalties in connection with the non -confirmation of the reality of business transactions, including due to the lack of mandatory requisites in the primary documents.
The tax authorities interpret the rule of law unambiguously: the act of performed works/services rendered must sign both the executor and the customer. There is no signature of the customer – the document is defective, and therefore the operation has not taken place.
Thus, the proposed changes will allow you to regulate at the legislative level the possibility of applying unilaterally signed primary documents by the contractor of services for registration of operations of supply of services, unless otherwise specified in the terms of the contract.
In general, the services offered in the bill are a great relief in the bill, since it will not take several months to wait for the acts of customers -customers. They received payment – closed the transaction in the accounting, having on their hands their copy of the act. The risks of tax claims due to the formal absence of the signature and/or name of the person responsible for the business transaction by the customer will also be reduced.
At the same time, despite the simplification proposed in the bill, the key role will still be played by the customer. Therefore, in order to avoid any subsequent disputes, it is recommended to provide in the contract in which to determine the clear procedure and terms of sending and signing between the parties of the acts of work performed/rendered services; Determine the term for sending the executor by the customer of the written motivated refusal to sign the act and clearly determine the conditions under which the services will be considered the customer accepted in full and good quality, and the act of unilaterally signed by the contractor will be considered as a proper primary document.
This item will discipline the customer and become an additional insurance for the contractor in case of possible disputes. For customers there is also an important nuance: in fact, the fact of non -cash payment by the customer will be equal to his consent with the fact that the service is provided properly. This is logical, because no one will pay for what he did not receive or disagree, so in order to protect his rights and interests, before paying, it is necessary to check carefully whether the service is really provided in the amount and quality of the contract.
If you have claims as a customer – do not be silent or pay, and immediately direct your written remarks, because after payment to prove your right will be much more difficult.
In general, the proposed changes are a logical step towards business. Not only do they reduce administrative load and bureaucracy, but also adapt Ukrainian legislation to modern digital realities, bringing us closer to international practice.
Of course, this does not cancel the need to conduct business in good faith and careful treaties. On the contrary, the role of a competently drawn up contract is only increasing. But the main thing is that this initiative has been removing the archaic barrier, which has created unnecessary problems for honest entrepreneurs for years.
Author: Tatiana Borisova’s lawyer. Barrristers
