Legal updates (31.03.2026)

Below, you will learn about:

• Simplification of requirements for primary documents: more flexibility in the preparation of service acceptance acts;
• Tax notices-decisions: focus on electronic communication;
• Currency control: the NBU supports businesses by extending settlement deadlines;
• Reservation of employees: seamless extension introduced;
• Exchange of residence permits: who is affected by the new government decision.

Simplification of requirements for primary documents: more flexibility in the preparation of service acceptance acts

In Ukraine, starting from 1 April 2026, amendments introduced by Law of Ukraine No. 4791-IX dated 24 February 2026 will come into force. These changes allow businesses to pay less attention to certain details (requisites) of service acceptance certificates that grant them the status of primary documents.

Key aspects:

• a primary document (specifically, a service acceptance certificate) retains its legal validity even without certain details from the customer (client) or lessee (tenant), namely:
  • surname of the responsible person; 
  • position of the responsible person; 
  • signature of the responsible person, provided that such a procedure for documenting business transactions is stipulated in a written contract, and that these transactions are recorded in accounting during the period in which they occur.

In practice, this means it is now possible to prepare certificates without the signature of the customer or lessee (tenant).

From the contractor’s or lessor’s side, all required details listed in Part 2 of Article 9 of the Law must still be completed. Only in this case will the certificate have the legal status of a primary document, confirming the fact of the business transaction and its reflection in the taxpayer’s accounting and reporting.

• this simplification and easing of requirements does not apply to:
  • documentation of transactions paid for with public funds;
  • transactions carried out under lease agreements involving state or municipal property;
  • construction contracts and design / survey work agreements;
  • agreements related to donations, charitable or humanitarian aid.

^{Source: Law of Ukraine No. 4791-IX dated 24 February 2026 “On Amendments to Article 9 of the Law of Ukraine ‘On Accounting and Financial Reporting in Ukraine’ Regarding the Simplification of Primary Documents for Service Provision”.}

Tax notices-decisions: focus on electronic communication

On 26 February 2026, a Government Resolution came into force, shifting tax interaction to an online format.

Key aspects:

• the electronic taxpayer account becomes the primary channel for receiving tax notices-decisions (TNDs), while paper documents serve only a supplementary role;
• a TND is considered received on the day it is delivered electronically, which triggers the deadlines for response and appeal;
• preferential payment terms: if a taxpayer settles the tax liability (Forms “R” and “D”) within 30 calendar days, penalties are canceled and no late payment interest is accrued;
• updated TND forms (Annexes 1–30): a unified structure has been introduced, the “Payment purpose” field has been clarified, QR codes have been added for quick payments, and information on judicial and administrative appeals is now included;
• procedure in case of liquidation of a controlling authority: a new TND is issued by its legal successor;
• cases of refusal or impossibility of delivery have been regulated: therefore, it is important for businesses to regularly check their electronic accounts to avoid missing appeal deadlines.

^{Source: Resolution of the Cabinet of Ministers of Ukraine No. 513 dated 9 October 2025 “On Approval of Amendments to the Procedure for Sending Tax Notices-Decisions by Controlling Authorities to Taxpayers”.}

Currency control: the NBU supports businesses by extending settlement deadlines

On 28 February 2026, a Resolution of the National Bank of Ukraine came into force, extending the maximum period for the return of foreign currency proceeds for exporters to 270 calendar days for certain export transactions involving the following goods:

• UCGFEA Code 8424 – machines for cleaning or sorting seeds, grain, or fruit;
• UCGFEA Code 8428 – equipment for processing grain or fruit after harvesting;
• UCGFEA Code 8432 – agricultural machinery (for sowing, soil cultivation, and crop care);
• UCGFEA Code 8716 – cargo and specialized vehicles, as well as tractors for agricultural use.

^{Source:  Resolution of the National Bank of Ukraine No. 18 dated 26 February 2026 “On Amendments to Resolution of the Board of the National Bank of Ukraine No. 67 dated 14 May 2019”.}

Reservation of employees: seamless extension introduced

Ukraine has introduced an automatic extension of employee reservation (military deferment) for critically important enterprises. If a reservation is still valid, and the authority that confirmed the company’s status has not changed and has timely reconfirmed its status as critically important and included it in the relevant list, the re-reservation is processed without cancellation and takes up to 24 hours.

How to use the service:

• log in to the “Diia” portal;
• select the service “Extension of Employee Reservation”;
• verify the company’s details;
• add employees for whom the reservation should be extended;
• sign the application using a qualified electronic signature (QES).

^{Source: Official press release of the Public Relations and Media Department of the Ministry of Economy, Environment and Agriculture of Ukraine.}

Exchange of residence permits: who is affected by the new government decision

Starting from 7 May 2026, a Government Resolution comes into force in Ukraine, establishing an obligation for foreigners and stateless persons to exchange their residence permits.

What you need to know:

• mandatory exchange applies to expired residence permits or those that were due for replacement after 24 February 2022;
• a deadline has been established – 90 days from the date the Resolution enters into force (until 5 August 2026) to update the documents. 

^{Source: Resolution of the Cabinet of Ministers of Ukraine No. 141 dated 5 February 2026 “On Amendments to Resolution of the Cabinet of Ministers of Ukraine No. 1202 dated 21 October 2022”.}