Analytics

Violation of deadlines for settlement of export and import transactions: peculiarities of tax audits and liability during martial law and a little before that 14 August, 2023    1402

What’s with scheduled and unscheduled tax audits from August 1, 2023?
The scope of unscheduled audits is expanded, and can a scheduled audit be conducted just because, for example, you are dealing with fuel? 02 August, 2023    2258

“When was that?” — “Many moons ago”, or where to find witnesses to consider the case which has been sent for a new trial 02 August, 2023    2375

The penalty for a customs violation under para. 1 of Article 483 of the Customs Code of Ukraine is recognized as unconstitutional – to be continued? 19 July, 2023    4173

Conscription age and the reservation of conscripts 12 July, 2023    6739

The end of the COVID-19 quarantine: actions of the employer 12 July, 2023    1254

New Law on collective agreements and treaties 10 May, 2023    3641

Shortening the terms for conducting tax audits on the basis of para. 78.1.8 of the Tax Code of Ukraine (VAT for refund or negative value over UAH 100,000) and cancellation of tokens
(or about innovations of the Law No. 2918-IX) 15 March, 2023    1855

CURRENCY TRANSACTIONS AND FOREIGN TRADE SETTLEMENTS WITH NON-RESIDENTS IN 2023 09 February, 2023    21457

From now officially – foreign (EU) QESs are recognized under Ukrainian law, and other changes related to QESs 31 January, 2023    3697

Amendments in terms of VAT invoices registration and fines for their untimely registration: General for the whole duration of the war,
and as a “remedy” of the situation upon re-launching of VAT invoices registration in Summer 2022 27 January, 2023    8312

UK-Ukraine Digital Trade Agreement – Summary 29 December, 2022    2405

The promised List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation]: a trick of the Cabinet of Ministers 28 December, 2022    1279

On January 1, 2023, the VAT exemption for the IT sector will expire 26 December, 2022    1636

Cases on blocking/additional requirements for the registration of a VAT invoice in view of the nature of VAT as an indirect tax.
Can the buyer appeal the blocking of the registration of the invoice? 23 December, 2022    1040

The District Administrative Court of Kyiv will be liquidated. What does this mean for the parties whose cases are under consideration in the court? 13 December, 2022    2139

Foreign (EU) electronic signatures are recognized in Ukraine 02 December, 2022    4552

The status of “risky”: To appeal or not to appeal? 23 November, 2022    10505

Changes in the procedure for reservation of employees 14 November, 2022    1473

Finally! Ukraine has joined Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports 09 November, 2022    1899

The tax authorities will not pay a court fee when applying to the court for recovering a tax debt and Unified Social Contribution debt 08 November, 2022    7873

Amendments to the list of documentary off-plan audits, which are allowed to be carried out for the period before the termination or cancellation of martial law 07 November, 2022    2778

Changes in the rules for the employment of foreigners: Law 2623 03 November, 2022    2247

VAT problem which manifests itself now in Ukraine
(or why VAT in Ukraine does NOT correspond to the VAT system in the EU) 26 October, 2022    1168

New decision of the Supreme Court of Ukraine regarding TP rules: new approaches to the application of the CUP method, but, unfortunately, questions still remain 05 October, 2022    2435

The Procedure for confirmation of the possibility or impossibility of the taxpayers’ fulfillment of their duties, defined in subpara. 69.1 of para. 69 of subsection 10 of Chapter XX “Transitional Provisions” of the Tax Code of Ukraine, entered into force 12 September, 2022    2048

The Grand Chamber of the Supreme Court “broke” the unfair practice of evaluating a sentence under Article 205 of the Criminal Code of Ukraine regarding the director of the taxpayer’s contractor 31 August, 2022    2711

A new approach to the regulation of labor relations by agreement 22 August, 2022    1588

Non-fixed working hours employment: what are the rules? 17 August, 2022    3353

Resolution of the Cabinet of Ministers of Ukraine No. 89, which granted tax authorities permission to conduct audits in violation of the moratorium under the Tax Code of Ukraine, has been canceled – now at the level of the court of appeal 20 July, 2022    3378

A fine for a customs violation under Article 485 of the Customs Code of Ukraine is recognized as unconstitutional 30 June, 2022    7806

Law No. 2260: how and why did the business become a “scapegoat” for problems with the system of electronic VAT administration and registration of tax invoices? 13 June, 2022    7166

The Supreme Court: tax audits conducted in violation of the moratorium under the Tax Code with reference to the Resolution of the Cabinet of Ministers of Ukraine No. 89 are illegal 13 May, 2022    3015

A nonfunctioning Electronic System of VAT Administration – who should be responsible? 06 May, 2022    4631

The Ministry of Reintegration adopted the List of territorial communities which are located in the area of fighting or are under temporary occupation, encirclement (blockade) – is it applicable for tax purposes? 04 May, 2022    22716

Some changes in criminal justice during martial law 04 May, 2022    2994

European Commission Proposal on temporary liberalization of trade with Ukraine in conditions of war 03 May, 2022    1109

We have been heard: Ukraine denounces the Double Tax Treaty with Russia 03 May, 2022    1183

Property tax: What to do if there is no access to land plot or real estate? 03 May, 2022    9899

Tax audits during martial law 26 April, 2022    3910

Primary documents are lost or located in the war zone: what about confirmation of tax accounting data? 22 April, 2022    3240

Do we need a double tax treaty with Russia (the country-aggressor)? It is still effective! 21 April, 2022    1802

Single tax at the rate of 2 % during martial law (update) 12 April, 2022    6751

Other customs novelties during martial law. Suspension of the collection of customs duties and customs clearance under a simplified procedure 01 April, 2022    3833

Single tax during martial law 31 March, 2022    7978

Regarding the reservation of employees liable for military service during martial law 28 March, 2022    59487

Criminal proceedings regarding tax evasion: what has changed during the work of the Bureau of Economic Security of Ukraine? 21 March, 2022    8780

Restrictions on food export from Ukraine imposed during martial law 15 March, 2022    4625

The Cabinet of Ministers of Ukraine introduces moratorium on performance of obligations to citizens of the RF, Russian companies and related parties. Ukrainian companies should check their counterparties 14 March, 2022    4367

Simplification of customs clearance under martial law 14 March, 2022    2595