On 8 and 9 September 2025, two Draft laws were registered in the Verkhovna Rada aimed at simplifying the procedure for preparing primary documents in the provision of services, i.e. statements of services acceptance:
Both draft laws propose amendments to Article 9 of the Law of Ukraine of 16 July 1999 No. 996-XIV “On Accounting and Financial Reporting in Ukraine.”
Their purpose is to reduce the administrative burden on businesses by simplifying the procedure for executing service acceptance certificates.
Both Draft Laws provide that a certificate may be considered valid even without the client’s signature, if the services have been paid for in full and by cashless transfer.
At the same time, they do not amend the requirements for documents confirming the provision of services paid from budget funds, for which the current rules will remain in force.
The Draft Laws, however, contain certain differences:
- Draft Law No. 14023 stipulates that the simplified procedure may be applied only if it is expressly provided for in the contract between the parties and payment is made in full and in non-cash form.
- By contrast, Draft Law No. 14023-1 proposes that a primary document be deemed valid without the client’s signature as long as it contains all mandatory requisites and the contractor’s signature, without the need for explicit agreement of such procedure in the contract or full prepayment.
We will continue to monitor the status of these Draft laws and provide updates on all significant developments in upcoming issues of our legal news.
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