Schedule of State Tax Service’s inspections 2023, digital content and services are subjects of civil rights.

Schedule of State Tax Service’s inspections for 2023

The State Tax Service has released the schedule for conducting documentary inspections of taxpayers for the year 2023.
The document is available through the link.

Digital content and services are now recognized as subjects of civil rights – the Law has been adopted

10.08.2023 Verkhovna Rada of Ukraine adopted in its entirety Law of Ukraine under draft law No. 6576 (the “Law”) that introduces regulation of civil relations concerning digital content (digital data) and digital services.

The Law defines digital services as those that provide the consumer with the ability to create, process, store, distribute data in digital form, as well as perform any other actions with data in digital form that were created or uploaded by the consumer or other users of this service.

The Law, in general, introduces the following novelties:

The scope of the Law of Ukraine “On Consumer Rights Protection” has been extended to cover the area of digital content and services.
The requirements for diginal content and services have been defined. In case of a dispute, the burden of proof regarding proper provision of digital content or services rests on their provider.
The consumers in the area of digital content and services are granted the right to withdraw from the agreement. The procedure for refunding the paid funds in such cases is also established.
Penalties for violations of the Law’s requirements have been established. Specifically, in the event of consumer rights violations, a fine amounting to 10 times the value of the provided content / services is imposed; for non-compliance of provided content / services with the Law’s requirements, the fine is set at 3 times the mentioned value.

The Law is currently awaiting the President of Ukraine’s signature. The Law will come into effect 6 months from the date of its publication.

Digitalization of Archives: Pilot Project

As reported by the Ministry of Digital Transformation of Ukraine, the implementation of the “e-Archive” project has been initiated in Ukraine.
The project encompasses the digitization of all archival information of government authorities. This will expedite the retrieval of necessary archival information and enhance the security of its storage (including the use of data from digital copies in case physical documents are destroyed due to war or other causes).

According to the Ministry of Digital Transformation of Ukraine, during the project’s testing phase, certain documents of the Ministry of Justice of Ukraine have already undergone digitization within the electronic document circulation system “ASKOD”.

State Support for Significant Investments Expanded – the Law has been adopted

09.08.2023 Verkhovna Rada of Ukraine adopted in its entirety Law of Ukraine under draft law No. 8138 (the “Law”), aimed at the facilitation of acquiring state support for investment projects with significant capital investments.

In particular, the following key amendments are anticipated:

Henceforth, state assistance may be provided in the form of reimbursement for the construction of infrastructure facilities by the investor (such as roadways, communication lines, etc.), as well as expenses related to connecting to such infrastructure. Additionally, exemption from compensating losses in forestry production is introduced.
The range of sectors eligible for investment projects has been expanded. Notably, the newly added areas eligible for support include activities in the fields of information and electronic communications; real estate transactions; the production of climate control equipment, ventilation, hot water supply systems, and others.
The requirements for investment projects to qualify for support have been reduced. Therefore, currently, The project will be deemed a project with significant investments provided that the following requirements are met:
- being conducted in one of the designated sectors (construction or modernization of objects in the processing industry, processing/enrichment of minerals, waste management, transportation, warehouse management, postal and courier activities, logistics, education, scientific and scientific-technical activities, healthcare, arts, culture, sports, tourism, and resort-recreation sector),
- the investment amount exceeds the equivalent of €12 million
- a minimum of 50 new jobs with salaries exceeding the industry and regional average by more than 15% are created.
The implementation of a significant investment project will now serve as a basis for changing the designated use of particularly valuable lands and forest land plots.

Currently, the signing of the Law by the President of Ukraine is anticipated, following which it will come into effect on the day following its publication.

After the Law comes into effect, all applications for which a special investment agreement has not been yet concluded will be returned for alignment with the provisions of the Law.

Let us please remind you that according to the Laws of Ukraine No. 1293-IX and No. 1294-IX, a range of tax benefits and other preferences have been introduced for significant investment projects to facilitate their implementation. You can learn more in our article.