Useful documents

The list of criteria for determining enterprises that are critical for the further reservation procedure (as of August 05, 2026) 10 August, 2026    165

Resolution of the Ukrainian Supreme Court as of March 4, 2026, in Case No. 320/41763/24: The state cannot deprive a taxpayer of the right to a tax exemption solely due to its own legislative inaction 07 August, 2026    64

Resolution of the Ukrainian Supreme Court as of June 30, 2026, in сase No. 340/5132/25 confirms the consistency of the Supreme Court’s legal position that a seller is not obliged to issue a fiscal receipt in the case of distance sales on a cash-on-delivery basis where payment is processed through a non-bank financial institution 30 July, 2026    101

Resolution of the Ukrainian Supreme Court as of June 23, 2026, in Case No. 521/3296/25 27 July, 2026    73

General tax consultation regarding the application of the VAT exemption regime under paragraph 197.23 of Article 197 and subparagraphs 4 and 5 of paragraph 32, subsection 2, section XX “Transitional Provisions” of the Tax Code of Ukraine 07 July, 2026    114

Resolution of the Ukrainian Supreme Court as of June 3, 2026, in Case No. 520/27700/25 regarding the absence of a “payment transaction” when making online purchases on a cash-on-delivery basis through postal operators 03 July, 2026    330

Resolution of the Ukrainian Supreme Court as of June 17, 2026, in Case No. 160/19604/25 on limitation periods for tax audits and tax assessments, including tax audits of transactions with non-residents, as well as the specific aspects of the application of such limitation periods under the COVID-19 and wartime moratoria 02 July, 2026    262

“Definition of the term ‘company’ in international double taxation agreements” by A.V. Yeremieiev 22 April, 2026    255

Judgment of the European Court of Human Rights in the Case of Pedersen and Baadsgaard v. Denmark 10 April, 2026    380

Ruling of the Horishni Plavni City Court of Poltava Region of July 15, 2024, in case No. 534/1147/24 10 April, 2026    197

Decision of the Rivne City Court as of February 03, 2026, in case No. 569/1996/26 09 April, 2026    178

Decision of the Svyatoshynskyi District Court of Kyiv as of March 05, 2026 in case No. 759/5407/26 09 April, 2026    193

Decision of the Khmelnytskyi City District Court as of March 11, 2026, in case No. 686/35817/25 09 April, 2026    168

Judgment of the European Court of Human Rights in the Case of Nechiporuk and Yonkalo v. Ukraine 09 April, 2026    241

Press Release of ECHR as of February 17, 2026, re. request by Ukraine’s Supreme Court for advisory opinion on dispute about proportionality of tax penalty calculated at flat rate set by law 23 March, 2026    274

Ruling of the Supreme Court of Ukraine as of December 4, 2025 on referring to the European Court of Human Rights for advisory opinion on dispute about proportionality of tax penalty calculated at flat rate set by law 23 March, 2026    692

Instructions on how to act during the inspection of military record keeping at the enterprise (as of February 2026) 04 March, 2026    759

Decision of the Constitutional Court of Ukraine No. 12- рп/2011 as of November 20, 2011, on the official interpretation of the provision of Part 3, Article 62 of the Constitution of Ukraine – “the accusation cannot be based on evidence obtained illegally” 12 February, 2026    288

Resolution of the Supreme Court of Ukraine as of June 24, 2025, in case No. 172/1310/23 on the non-recognition of analytical studies by specialists as a procedural source of evidence in criminal proceedings 12 February, 2026    322

The list of criteria for determining enterprises that are critical for further reservation procedure (as of December 04, 2025) 16 December, 2025    1277

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    685

Decision of the Constitutional Court of Ukraine as of November 26, 2025, regarding fines for late registration of tax invoices 08 December, 2025    283

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    669

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    284

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    235

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    264

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    443

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    563

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    477

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    596

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    693

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    1565

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    705

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    812

Main responsibilities of enterprises for maintaining military records 06 May, 2025    851

Resolution of the Supreme Court of Ukraine as of 20 March 2019 in case No. 222/1402/16-a 14 March, 2025    1193

The list of criteria for determining enterprises that are critical for further reservation procedure (as of March 06, 2025) 06 March, 2025    2671

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    1708

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    644

Resolution of the Kyiv Court of Appeal as of 02 February 2023 in the proceedings No. 22-ц/824/477/2023 09 September, 2024    942

Ruling of the Darnytsia District Court of Kyiv as of September 05, 2022 09 September, 2024    1158

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    708

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    727

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    691

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    1373

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    1989

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    909

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    1439

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    2461

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    3187