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Ukraine’s Supreme Court submitted a request to the ECHR for an advisory opinion regarding the proportionality of fines 23 March, 2026    374

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Explanatory note to the draft Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Laws of Ukraine (Regarding Tax Reform)” 08 December, 2025    522

Decision of the Constitutional Court of Ukraine as of November 26, 2025, regarding fines for late registration of tax invoices 08 December, 2025    188

Amendments in terms of VAT invoices registration and fines for their untimely registration: General for the whole duration of the war,
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Proportionality test:
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