“The relevant committee supported the bill on simplifying the maintenance of acts of completed works for businessesThe Verkhovna Rada Committee on Finance, Tax and Customs Policy supported bill 14023. The document simplifies the processing of
primary documents for the provision of services, canceling the customer’s signature for cashless payments.
”, — write: unn.ua
DetailsIn draft law 14023 “On Amendments to Article 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” regarding the simplification of the execution of primary documents for the provision of services, which is half a page long, the changes concern only the non-cash form of the act of completed works. And even then, only one party – the customer’s representative. He may not indicate his position, surname, and will not put his personal signature. And even then – only if this is stipulated in the contract, and the services are paid in full and non-cash. The contractor will continue to sign the acts as before.
What remains:• The act of acceptance and transfer itself (the document is mandatory).
• Signature of the service provider.
• All other details of the document.
What is canceled:• Customer’s signature.
• Surname and position of the customer’s representative.
• Obligation to confirm the acceptance of services.
These simplified rules will not apply to services paid from the budget. For them, the current requirements for document processing remain.
The Tax Policy Committee took into account the recommendations of the main scientific and expert department of the Verkhovna Rada regarding the effective date of the document if it is adopted in the session hall. This refers to the wording – “from the day following the day of its publication” (p. 1 of section II of the project). After all, the Cabinet of Ministers of Ukraine is given three months to bring the regulatory legal acts of ministries and other central executive bodies into compliance with this law from the date of its entry into force.
RecallPeople’s Deputy Yaroslav Zhelezniak noted in his Telegram channel that a similar norm is provided for by draft law No. 13598 of 04.08.2025 “On Amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” regarding the introduction of sustainable development reporting.” This same innovation is also duplicated in draft law No. 8125 “Draft Law on the Use of Invoices in Operations for the Performance of Works (Provision of Services)”, which was registered in the Verkhovna Rada three years ago – in 2022. But the Ministry of Finance then categorically opposed such a change in accounting.
The government, when registering its draft law 14023-1, announced the complete abolition of the act of completed works for payment for services – including operations with budget funds. The Cabinet of Ministers believes that such an innovation should simplify the cooperation of Ukrainian companies with European partners and allow businesses to save more than 20 billion hryvnias.