Useful documents

The list of criteria for determining enterprises that are critical for further reservation procedure (as of December 04, 2025) 16 December, 2025    253

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    159

Decision of the Constitutional Court of Ukraine as of November 26, 2025, regarding fines for late registration of tax invoices 08 December, 2025    94

Ruling of the Supreme Court of Ukraine as of January 14, 2025, in case No. 583/2063/16-к on the absence of guilt of the director of the taxpayer in criminal proceedings under Article 212 of the Criminal Code 11 November, 2025    194

Decision of the Shevchenkivskyi District Court of Kyiv as of October 1, 2024, in case No. 761/36242/24 on the closure of the administrative case on violation of tax accounting and the transfer of materials to resolve the issue of criminal proceedings 11 November, 2025    121

Decision of the Novodnistrovsk City Court of Chernivtsi Region as of November 19, 2024, in case No. 719/726/24 on administrative liability for violations of tax accounting and referral of case materials to the Bureau of Economic Security 11 November, 2025    77

Decision of the Kyiv Court of Appeal as of June 5, 2025, in case No. 757/803/25-п on administrative liability for violations of tax accounting and referral of case materials for criminal assessment 11 November, 2025    92

Comments regarding the draft Law of Ukraine on Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies 23 September, 2025    245

Conclusion on the Draft Law of Ukraine On Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies regarding Additional Capital Formation and Participant Contributions 23 September, 2025    255

Explanatory Note to the Draft Law of Ukraine On Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies regarding Additional Capital Formation and Participant Contributions 23 September, 2025    216

Decision of the National Security and Defense Council of Ukraine as of July 21, 2025, “On the introduction of legal and organizational measures regarding the moratorium on unjustified inspections and state authorities’ interference in business activities and on stimulating economic growth in Ukraine” 25 July, 2025    393

Resolution of the Kyiv District Administrative Court as of June 13, 2024, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    502

Resolution of the Supreme Court as of May 01, 2024, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    1025

Resolution of the Sixth Administrative Court of Appeal as of July 5, 2022, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    482

Decision of the District Administrative Court of Kyiv as of January 26, 2022, in case No. 640/18314/21 on the cancellation of the Resolution of the Cabinet of Ministers of Ukraine No. 89 as of February 3, 2021 21 May, 2025    591

Main responsibilities of enterprises for maintaining military records 06 May, 2025    663

Resolution of the Supreme Court of Ukraine as of 20 March 2019 in case No. 222/1402/16-a 14 March, 2025    860

The list of criteria for determining enterprises that are critical for further reservation procedure (as of March 06, 2025) 06 March, 2025    1775

Resolution of the Joint Chamber of the Criminal Cassation Court within the Supreme Court of Ukraine in case No. 711/8244/18 as of September 11, 2023, re. the time limits for pre-trial investigation 10 January, 2025    1225

Cancellation of “Lozovyi’s amendments” and strengthening the powers of anti-corruption bodies – statement of the National Anti-corruption Bureau of Ukraine and the Anti-Corruption Prosecutor’s Office 09 January, 2025    477

Resolution of the Kyiv Court of Appeal as of 02 February 2023 in the proceedings No. 22-ц/824/477/2023 09 September, 2024    728

Ruling of the Darnytsia District Court of Kyiv as of September 05, 2022 09 September, 2024    907

Individual tax consultation of the State Tax Service of Ukraine as of November 12, 2021, No. 4292/ІПК/99-00-04-03-03-06 09 September, 2024    522

Notification of the Main Department of the State Tax Service in Ivano-Frankivsk region on whether cashback accrued to the buyer is subject to taxation 09 September, 2024    555

Decree of the President of Ukraine No. 31/2024 of January 26, 2024 on the All-Ukrainian Economic Platform “Made in Ukraine” 09 September, 2024    498

Resolution of the Cabinet of Ministers of Ukraine as of August 20, 2024 No. 952 On the Implementation of a Pilot Project on the Provision of State Financial Assistance to Buyers of Ukrainian Goods and Services within the framework of the All-Ukrainian Economic Platform “Made in Ukraine” 09 September, 2024    929

The criteria for determining enterprises, institutions and organizations that are important for the sector of the national economy or for meeting the needs of a territorial community 28 August, 2024    1722

Response of the Ministry of Social Policy regarding why the Territorial Centers for Recruitment and Social Support do not see data on persons with disabilities who are entitled to postponement in the “Oberih” Registry 14 August, 2024    750

Resolution of the Seventh Administrative Court of Appeal as of April 03, 2023, in case No. 600/2415/22-a regarding the application of the Law “On the transfer, forced alienation, or seizure of property under martial law or state of emergency” (according to legislation until May 18, 2024) 19 June, 2024    1101

The decision of the Irpin City Court of the Kyiv Oblast as of November 07, 2023, in case No. 240/31476/22 regarding the application of the proper procedure of forced alienation of property during martial law (according to the legislation until May 18, 2024) 19 June, 2024    2202

Resolution of the Great Chamber of the Supreme Court as of March 16, 2023, in case No. 9901/494/21 regarding the possibility of appealing the decrees of the President of Ukraine on the appointment of judges of the Constitutional Court of Ukraine 05 April, 2024    2351

Resolution of the Supreme Court of Ukraine as of February 23, 2023, in case No. 640/17091/21 that the taxpayer’s appeal of the order to conduct a tax audit is not a dispute about the right within the meaning of Clause 2, Part 4 of Article 283 of the Code of Administrative Procedure of Ukraine and does not prevent the consideration of an application for confirmation the validity of the administrative seizure of the taxpayer’s property 05 April, 2024    1279

Resolution of the “Tax Chamber” of the Supreme Court as of February 22, 2020, in case No. 826/17123/18 regarding the significance of procedural violations of the tax authority when appointing a tax audit for the taxpayer’s exercise of the right to protection against an illegal tax audit by not admitting and simultaneously challenging the order for a tax audit, which is proper way of protection 04 April, 2024    614

Templates of notification of a crime based on Article 366 “Official forgery” / Article 367 “Official negligence” of the Criminal Code of Ukraine 01 April, 2024    1296

Order of the State Tax Service of Ukraine No. 204 as of May 12, 2020, on arrangement of work of the Commissions dealing with suspension of registration of Tax Invoice / Adjustment Calculation in the Unified Register of Tax Invoices 26 January, 2024    18738

The Decision of the Supreme Court of Ukraine as of September 13, 2023, which established that disputes regarding requisition of property for military purposes are subject to consideration under civil-law jurisdiction 04 October, 2023    3029

Instructions on how to act during the inspection of military record keeping at the enterprise 01 September, 2023    1799

Instructions on how to act during the inspection of labour legislation compliance by State Labour Service of Ukraine 01 September, 2023    1089

Decision of the Constitutional Court of Ukraine No. 5-р(II)/2023 as of July 5, 2023, which declared unconstitutional the sanction provided in para. 2, part 1 of Article 483 of the Customs Code of Ukraine 18 July, 2023    1840

The Judgement of the Court of Justice of the EU regarding request for refund of the portion of the VAT excess relating to transactions not covered by tax audit 24 February, 2023    4828

The List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation 28 December, 2022    1516

The Judgement of the Court of Justice of the EU regarding the national practice of tax authorities on refusal of the right to deduct VAT in the event of improper conduct on the part of the issuer of the invoice 14 November, 2022    1152

The Decision of the Supreme Court of Ukraine as of June 27, 2022, regarding transactions for the supply of iron ore pellets in the periods 2013 – 2015 and the specifics of the application of the comparative uncontrolled price method for the purposes of transfer pricing 16 September, 2022    1784

Procedure for confirmation of the possibility or impossibility of the taxpayer’s fulfillment of the obligations specified in subpara. 69.1 of para. 69 of subsection 10 of Chapter XX “Transitional provisions” of the Tax Code of Ukraine 12 September, 2022    2625

The Resolution of the Supreme Court of Ukraine as of July 7, 2022, regarding recognition as unfounded of the conclusion of the Supreme Court of Ukraine that the status of a fictitious, illegal enterprise is incompatible with legal business activity 30 August, 2022    2726

Information on the availability and technical condition of vehicles and equipment, as well as on citizens who work at the enterprise, institution and organization on such vehicles and equipment 17 August, 2022    2158

Decision of the Supreme Court of Ukraine as of December 2, 2019, regarding the application of para. 198.5 of the Tax Code in the case of depreciation of goods that were located in the temporarily uncontrolled territory of Ukraine during the anti-terrorist operation 29 July, 2022    1677

Judgment of the European Court of Human Rights in the Case of Krayeva v. Ukraine 30 June, 2022    3262

Decision of the Constitutional Court of Ukraine No. 4-р(II)/2022 as of June 15, 2022, which declared unconstitutional the sanction provided in para. 2 of Article 485 of the Customs Code of Ukraine 29 June, 2022    1757

Ukraine denounces the Double Tax Treaty with Russia 03 May, 2022    1202