Analytics

Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes? 24 September, 2025    409

Inspections of primary financial monitoring subjects: Will they take place amid two existing ‘moratoriums’? 18 August, 2025    402

Transformation of certain enterprises – business doubts 11 August, 2025    365

Even the Supreme Court can make a mistake – the term “employer” is misapplied in the context of meeting the quota for employing persons with disabilities 18 July, 2025    453

Settlement deadlines under export-import contracts for which a penalty shall be imposed in case of violation: 180 or 365 days? 20 June, 2025    1337

Prepare your business: Licensing procedures resume in 2025, with key reforms in road transport and beyond 05 June, 2025    870

The Grand Chamber of the Supreme Court: Insignificant underpayment is not a ground for termination of land lease agreement 14 May, 2025    381

A new mechanism for court fee refund: Legal nature of the changes and practical implementation challenges in 2025 09 May, 2025    1549

Business inspections in May 2025: Ukrainian government gradually shortens the list of prohibited inspections during martial law 09 May, 2025    520

From pre-trial rehabilitation to preventive restructuring: Local improvements have been introduced, but the challenge of involuntary debt write-offs persists 07 May, 2025    346

Dismissal for violation of the terms of work with confidential information 23 April, 2025    507

The Prosecutor’s Office has been restricted in its right to reclaim land plots from bona fide owners, but special confiscation remains in effect 18 April, 2025    664

Are land rights preserved after the repeal of the Commercial Code of Ukraine? Risks for the right of permanent use 17 March, 2025    711

Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient 14 March, 2025    1465

Reform of the State Land Cadastre of Ukraine: New opportunities or threats for landowners? 10 March, 2025    595

How long should we keep key documents for tax purposes?
A de facto limitation of tax audits for a “special period” in view of the absence of an obligation to keep documents for such “extended periods” 10 March, 2025    1247

Standard Audit File (SAF-T UA): Is it an actual practical tool or still just an illusion? 10 February, 2025    4128

“Endless” terms of investigation in criminal proceedings. Negative consequences and burdens: is there anything that can be done? 13 January, 2025    5251

Criteria for determining enterprises that are critical and reservation procedure: what will change as of December 01, 2024? 25 November, 2024    7490

Registration of a VAT voucher by a court decision after 365 days: is the right to a tax credit preserved? 12 November, 2024    3586

The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine 07 November, 2024    878

Departure of men abroad: an officially issued postponement is a basis for crossing the border 04 November, 2024    3752

Changes to the collection of administrative and economic sanctions for non-fulfillment of the employment quota for persons with disabilities 30 October, 2024    787

A mistake by a resident, or someone who no longer considers himself to be one (some non-obvious aspects of the introduction of automatic information exchange under the CRS) 16 October, 2024    1014

Organization and maintenance of military records: responsibility of the company’s management for violations 02 October, 2024    1199

Obtaining critical enterprise status (updated as of September 01, 2024) 02 September, 2024    7655

Fines for failure to update the data by persons liable for military service until July 16, 2024: Are they NOT applicable? 15 August, 2024    3806

Keeping military records: What an employer needs to know (updated as of August 14, 2024) 14 August, 2024    6457

Reservation of employees through the Diia Portal: what problems businesses have already faced 07 August, 2024    2406

Proving the status of a non-resident as a beneficial owner of income: what circumstances did the Supreme Court pay attention to 05 August, 2024    1103

Representation of legal entities: what allows unscrupulous counterparties to evade their obligations? 02 July, 2024    2413

The Law on the “white business club” (which is not primarily about “white” business) regarding the level of tax payment above the industry average – for the future, and as an implicit confirmation of the illegality of this in the past 02 July, 2024    1287

Blocked exports, or how the tax authorities get control over exports under the guise of fighting against the non-return of currency 01 July, 2024    1369

What is the current situation with military transport duty (mobilization of vehicles)? 20 June, 2024    2877

Changes to the reservation procedure of persons liable to military service 19 June, 2024    9517

Judicial practice: responsibility of company officials for violation of rules of military registration and legislation on mobilization 09 April, 2024    2263

Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal! 02 April, 2024    1385

Criminal method of tax administration 01 April, 2024    1739

The coefficient for the Military Tax: “to be, or not to be”, or how to determine the tax base for the Military Tax in case of payment of income in kind 14 March, 2024    1034

Active passive income of Controlled Foreign Companies 14 March, 2024    127008

І. Staying abroad as a ground to actually relieve individuals during this time from liability to submit tax return in Ukraine
ІІ. Staying abroad as a ground to at least delay the submission of report on controlled foreign companies
IІІ. Grounds to abstain from filing the report on controlled foreign companies even while being present in Ukraine 20 February, 2024    2064

Documentary tax audits and additional accruals – within what terms are they possible now?
And what is the storage period of documents for such tax audits (because how can there be a documentary tax audit without documents)? 09 January, 2024    3353

Regular price: Are you ready for the tax audit? 13 December, 2023    116400

TOP 7 arguments in a dispute with the Fund for Social Protection of Persons with Disabilities 08 December, 2023    5904

Relocation of top management abroad: are you ready for double taxation? 08 December, 2023    2061

Some practical aspects of the departure of men abroad during martial law 07 December, 2023    2477

Important transfer pricing court practice: the cassation appeal of the tax office has been (partially) satisfied again by the Supreme Court – why is the case important and what significant nuances have not been taken into account? 13 November, 2023    2015

Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine 03 November, 2023    3036

Arbitrariness of the territorial center of recruitment and social support representatives in the context of the detention of conscripts: Responsibility and instructions on how to act 04 October, 2023    12212

The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute 02 October, 2023    1794