Changes to Requirements for Primary Documents

On 01 April 2026, Law of Ukraine No. 4791-IX regarding the simplification of the preparation of primary documents for the provision of services” (Draft Law No. 14023) will come into force.

Accordingly, amendments will be made to Article 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine,” which stipulates that a primary document must contain:

• the name of the document (form) and the date of its compilation;
• the name of the enterprise on behalf of which the document was compiled;
• the content and scope of the business transaction, the unit of measurement of the business transaction;
• the positions and surnames of the persons responsible for carrying out the business transaction and ensuring that it is correctly documented;
• a personal signature or other data enabling the identification of the person who participated in the business transaction.

In particular, according to the Law, it will be permissible not to indicate the details of the customer’s officials and their signatures if:

• the document contains information about the date (period) of provision of services, performance of work or hire (lease);
• the subject of the business transaction does not include the hire (lease) of state or municipal property, construction contracts, design and survey work, contracts for donations, charitable or humanitarian aid;
• such business transactions are recorded in the accounting records in the period in which they take place;
• the payment will be made without the use of public funds;
• the procedure for concluding such a primary document without the participation of the customer is directly provided for in the contract concluded in writing.

Thus, this change will practically give businesses the opportunity to refuse to have both parties sign statements of work performed or services rendered.

We will closely monitor further developments in this area and report on them in the future Legal News.