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Filing a claim via the Electronic Cabinet: Can attorneys confirm their authority in electronic form and reliably obtain a ruling on the opening of administrative proceedings?

24 February, 2026 Newsletters

For several years now, the modules of the Unified Judicial Information and Telecommunication System (UJITS) have been fully operational. Attorneys and private legal entities are required to register their Electronic Cabinets.

Even though, in our view, all mechanisms necessary for filing a claim and confirming an attorney’s authority in electronic form have already been implemented – both at the legislative and technical levels – we unfortunately continue to observe a widespread practice among courts of first instance in administrative proceedings of returning statements of claim due to improper confirmation of an attorney’s authority when the claim is submitted electronically.

Such a practice by courts of first instance clearly does not encourage attorneys to use the tools introduced within the UJITS, at least in tax disputes.

In tax disputes, deadlines are tight. Tax liabilities must remain unagreed. A returned claim – even if later appealed or re-filed in paper form – may result in the tax debt being recorded in the taxpayer’s account maintained by the tax authorities, with all the corresponding consequences for the taxpayer.

Therefore, the practical questions remain:

Can a claim challenging a tax assessment notice be filed electronically via the Electronic Cabinet in the “Electronic Court” subsystem?
How should an attorney properly confirm their authority exclusively in electronic form?

The full version of the article is available in Ukrainian by the link.

Kind regards,

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