Author name: admin

Потрібна допомога адвоката? Залишай заявку For most entrepreneurs, taxation is a confusing mix of laws, tax authority letters, “accountant’s advice” and chaotic comments in professional groups. Formally, the business pays and files something, but only a few can answer a simple question: “How much tax do you really pay, for what exactly, and where are your risks?” As a result, the owner lives with a constant background anxiety: maybe the tax regime was chosen “wrong”, something was reported incorrectly, or a tax audit is already looming. Taxation, the simplified single‑tax regime and reporting can be made transparent and manageable if you look at them not as a chaos of rules, but as a numerical business model. At WINNER we help entrepreneurs and companies put their taxes “on the shelves”: understand which tax regime is beneficial for them, what obligations it entails, and how to organise reporting so that the tax office does not become a permanent source of stress. Where businesses most often make mistakes with taxes Typical mistakes look like this: choosing the single tax “like everyone else” without calculating whether it is profitable at your margin and cost structure; working in several lines of business while your NACE codes and tax regime are set up only for one activity; turnover has grown, but the tax system has not been reviewed – leading to the risk of losing simplified‑tax status and facing additional assessments; reporting is filed “somehow”, without understanding how one return affects another and what the tax authority actually sees in your figures. All this does not always lead to fines immediately, but it creates a risk background: you do not see your weak spots, while the tax office does. At this stage a consultation brings the greatest added value to the business: it allows you to identify problems before they turn into additional tax charges. What we cover in a WINNER tax consultation A tax and reporting consultation at WINNER is not a lecture on the Tax Code, but an analysis of your specific situation. Typically we go through the following blocks: Business and revenue model. How you make money, who you work with (sole proprietors, legal entities, non‑residents), which recurring and one‑off operations you have. Current tax regime. Which system you are on now (simplified/single tax or general), which rates apply, what your real tax costs are in hryvnias. Assessment of alternatives. We model what happens if you change your SP group, move to or from the single‑tax regime, or change the business structure (SP + LLC, several SPs, etc.). Reporting and deadlines. Which returns you submit, which you must submit, what the tax authority sees in them and where the risks of errors or late filing are. Audit risks. We look at which indicators and actions may attract the attention of the tax authorities and what can be done now to reduce the probability of problems. As a result, the client receives not generic advice but a clear picture: where you stand now, what options you have, how much each option will cost in taxes, and which steps you should take. Who needs such consultations Our clients in this area are: sole proprietors who have outgrown the “simple single tax” and started working with large customers and non‑residents; entrepreneurs who run both an SP and an LLC in parallel and want to understand how to distribute income optimally; business owners who feel that “something is wrong” with their taxes and reporting but cannot formulate the problem; companies preparing for expansion, scaling or bringing in an investor and who do not want to enter the new stage with “grey zones” in their taxes. Why you should turn specifically to WINNER WINNER is a law firm with a team of 20 attorneys and lawyers who work with tax issues on a daily basis, support businesses during audits, and handle disputes with tax authorities and contract conflicts. We look at your taxes and reporting not in isolation but in the context of your entire business model: contracts, counterparties, internal documents and audit risks. We work with clients all over Ukraine and are used to explaining complex things in simple language. During the consultation you receive an honest assessment of risks and options, not a “sweet” forecast. If you want taxation and reporting to stop being a blind spot and instead become a manageable element of your business strategy, contact WINNER — we will analyse your situation and help you build a tax model without unnecessary complications. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Closing a business is rarely a “beautiful story”. More often it is a mix of exhaustion, financial pressure, market changes or relocation abroad. Against this background, you naturally want to do everything “quickly and without unnecessary bureaucracy”. However, it is precisely at the stage of terminating an SP (sole proprietor) or liquidating an LLC that many people make mistakes which later haunt them for years in the form of fines, additional tax assessments and frozen bank accounts. That is why legal support for closing a business is not about formality – it is about your safety after you leave the game. Why closing a sole proprietor is not just a button in Diia In recent years an illusion has emerged: you can open and close a sole proprietorship in just a few clicks. This is partly true – if we talk only about registration actions. But the tax, financial and legal consequences do not disappear anywhere. Moreover, models are now being discussed and implemented under which, before closing an SP, automatic checks will be carried out for debts, taxes, social contributions and financial monitoring flags. Typical risks when “self‑closing” a sole proprietor: the entrepreneur believes that after filing the application and being removed from the register all tax obligations vanish, while in fact debts, fines and penalty interest can be assessed even after that; liquidation tax returns are not filed at all or are filed with errors – as a result, a “sudden” tax debt and account blocks appear one or two years later; unsettled settlements with counterparties: unsigned closing acts, undocumented returns, contradictory payment descriptions that create dispute risks. To avoid this, it is essential before pressing “close” to understand what your accounting shows, which contracts are still “hanging in the air”, and how your history looks from the tax authority’s perspective. This is exactly the lawyer’s task during the closure support. LLC liquidation: more formalities – more traps With an LLC things are more complex: there are shareholders, charter capital, creditors, employees, lease agreements, licences, assets. On paper the procedure looks like a clear sequence – shareholders’ resolution, appointment of a liquidator, notifying creditors, interim and final balance sheets, deregistration with the tax office. In practice, however, you can create future problems at almost every step. Some of the most sensitive points: incorrectly drafted shareholders’ resolutions, “on‑the‑fly” changes of director and liquidator; ignoring creditors or trying to “shut down quietly” when debts still exist; employee issues: dismissals, compensation, salary arrears, labour disputes; distribution of LLC assets between shareholders – if done incorrectly, a dispute may escalate into civil or even criminal proceedings. A lawyer here is needed not to “carry folders”, but to ensure that the liquidation procedure does not turn into a new round of court cases after the company is formally closed. What pains we address when supporting SP and LLC closure When clients come to a law firm with the request “help us close the business”, there are always very specific fears and risks behind it. At WINNER we work with these pains every day: Fear of tax audits and additional assessments after closure: clients are afraid to “wake up the tax office” but also do not want to leave loose ends. Uncertainty whether “everything is documented correctly”: resolutions, minutes, balance sheets, creditor notifications, employee terminations. Concerns that debts or fines may surface years later, when the person is already in another country or another business field. Risk of disputes with partners and co‑founders when closing an LLC: who gets what, who is liable for old obligations, how not to turn liquidation into a war. Chaos in documentation: part of it lost due to the war, relocation, office moves, changes of accountants – and it is unclear what to show the tax office and how to restore primary documents. Our task is to guide the procedure so that, as far as possible, the client exits it without legal “land mines” that may explode later. Why you should turn to WINNER for closure support When choosing whom to entrust with closing an SP or liquidating an LLC, it is important to look not only at “how much the service costs”, but also at experience in related areas: tax, disputes with regulators, labour, contract and corporate conflicts. WINNER is a law firm that provides comprehensive support to businesses: from incorporation and changes in corporate structure to defence in tax, commercial, family and criminal disputes. We do more than just file closure documents – we look at your situation more broadly: where audit risks lie, which contracts must be closed or restructured, how to communicate properly with creditors and the tax office, what to do with assets and employees. If you are planning to close an SP or LLC, or have already started the process and are unsure whether everything has been done correctly, contact the WINNER law firm – we will discuss your situation and propose an action plan that will allow you to end your business story as safely as possible. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Introduction: why updating agricultural land valuation is critical nowAgricultural land in Ukraine is a fundamental asset for the state, farmers, and investors, and the normative monetary valuation (NMV)is the basis for taxes, rent, auction starting prices, and compensation.Updating the NMV methodology to reflect climate change and the loss of irrigated land after the destruction of the Kakhovka HPP in effect means recalculating the economic value per hectare under wartime conditions, which will affect the balance of interests between the state, communities, tenants, and land share owners. What normative monetary valuation is and why its methodology mattersNormative monetary valuation is a calculated indicator based on the rental income generated from land, its agro‑production properties, and a set of adjustment coefficients (location, infrastructure, natural conditions, etc.).NMV underpins:– land tax rates and the minimum rent for agricultural land;– the amount of state duty and starting prices when selling or leasing state‑ and municipal‑owned land;– calculation bases in certain compensation and loss‑reimbursement programs.The NMV methodology is essentially a formula that converts soil, climate, and access to water into money; if the methodology changes, the “value map” of agricultural land across the country changes as well. Why the government is revising the methodology right now Outdated methodology: the current NMV methodology for agricultural land is based on approaches from the 1990s, properly accounted for soil quality, but barely reflected new climate risks, irrigation degradation, or the war factor. Destruction of irrigation after the Kakhovka HPP: the dam explosion left a significant part of southern irrigation systems without water, effectively turning “irrigated land” into “land without water”, while the old methodology did not capture this difference in per‑hectare economics. Climate change: rising temperatures, precipitation deficits, and frequent droughts, especially in the Steppe zone, reduce yield stability and increase risk‑management costs, altering potential rental income. Distortions in the fiscal burden: without reflecting worsened farming conditions, NMV turned out to be overstated for affected territories and understated for more “advantaged” zones.Revising the methodology is an attempt to align the “paper” valuation of land with the real conditions of doing agribusiness in 2026 and beyond. How climate and irrigation can reshape the “value map” of land– Reallocation of value between regions: better rainfall, fewer droughts, higher‑quality soils, and preserved irrigation will increase NMV, whereas loss of irrigation will reduce land value due to lower profitability.– Differentiation within regions: the gap between plots with and without access to water will widen; updated land‑reclamation and soil‑quality coefficients will lead to significantly different NMV even for neighboring communities.– Impact on long‑term decisions: investors use NMV as an indirect indicator of asset quality, banks rely on it when assessing collateral value, and communities use it to plan fiscal revenues; changes may redirect investment flows depending on conditions, taxes, and risks. 5.Implications for agribusiness and land share ownersFor different market participants, the NMV update will have uneven effects. Land share owners:– in communities with improved or stable conditions, NMV may increase, creating a basis for demanding higher rent, as minimum rent rates are often pegged to NMV;– in areas that have lost irrigation, NMV will likely fall: formally, this will reduce the tax burden but will also weaken owners’ bargaining power in rent negotiations since land without water is less attractive to tenants. Tenants and agribusinesses:– where valuation increases, one should expect higher land tax and potentially higher rent if contracts are linked to NMV, which will pressure margins, especially for low‑profit crops;– in affected areas, lower NMV will not offset yield losses, and fiscal relief will not fully compensate for lost production income; for such farms, state programs for irrigation restoration and support, rather than NMV adjustments alone, are crucial. Communities and the state budget:– higher NMV in some regions will translate into additional revenues for local budgets from land tax and lease payments;– at the same time, NMV “declines” in environmentally and infrastructurally devastated zones will inevitably squeeze community revenues already hurt by the war, creating political demand for targeted subventions, subsidies, and dedicated recovery programs.For businesses, the key is to proactively assess how NMV changes in a given community will impact the P&L, rather than waiting until updated figures appear in tax notices. Risks and opportunities: who stands to gain and who may loseRisks for agribusiness:– an unpredictable spike in tax payments if NMV in a particular cluster rises sharply and the company does not promptly adjust its crop structure or lease relations;– conflicts with land share owners, who in “winning” zones may demand rent revisions based on updated NMV, while businesses may not be ready to increase payments immediately;– revaluation of collateral portfolios, as banks may reassess the value of pledged land, affecting financing limits for agribusinesses.Opportunities:– fairer risk differentiation: where operating conditions have genuinely worsened, lower NMV or adjusted coefficients may become a strong argument in negotiations on tax relief, restructurings, and insurance payouts;– strategic land portfolio planning: the updated NMV map allows companies to redesign their land portfolios, exit the least efficient tracts, and concentrate investment where the combination of natural and fiscal factors is most advantageous;– substantiating investment in irrigation: once the methodology clearly captures the difference between irrigated and non‑irrigated land, project economics for restoring or installing irrigation become more transparent to investors. 7.What landowners and agribusinesses should do nowThe methodology update is a reason not only to follow the news but also to recalculate your own economics. Practical steps: Gather data on land holdings: exact locations of plots, cadastral numbers, form of ownership, land category, and which irrigation systems served them before the Kakhovka HPP incident and their current condition. Assess current and potential NMV: check which coefficients (soils, land reclamation, regional indicators) are applied and model baseline / pessimistic / optimistic scenarios for tax burden and rent. Review lease agreements: identify which contracts are rigidly linked to a percentage of NMV and whether they contain mechanisms to revise terms when normative valuation changes. Prepare negotiation arguments:– with land share owners — to balance their expectations with actual profitability;– with

Потрібна допомога адвоката? Залишай заявку Businesses rarely launch “perfect from day one”. Typically, a sole proprietorship (FOP) or LLC is registered quickly “just to start working”, a few KVED codes are added, a random legal address is used, and the first contracts are signed based on generic templates. Only later do real turnover, new business lines, a different office lease, and claims from counterparties or the tax authorities appear – and it turns out that the registration data, KVEDs, and documents have long fallen behind reality. Any mismatch between how the business actually operates and what is stated in registers and contracts creates risks. The tax authorities question your activities and address; banks check whether transactions match the client’s profile; counterparties raise issues with the director’s authority and signatures on contracts. At WINNER, we help entrepreneurs and companies not only register a business, but also update it in a timely and painless way so that the legal framework keeps up with the real picture. Registering an FOP or LLC: what matters before you start When registering an FOP or LLC, the key is not just “to file an application”, but to build the right structure from the outset. This means: choosing relevant KVED codes for your planned activities, including tax constraints and work with non‑residents; defining an appropriate legal address that will not raise questions from banks or tax authorities; tailoring the charter, share allocation, and director’s powers (for LLCs) to the real arrangements between partners; deciding from the start which contracts will be your core templates (with clients, contractors, employees/FOPs). When these decisions are made “on the run”, businesses quickly discover that they lack KVEDs for new activities, must change their address, that the charter does not reflect partner agreements, and that base contracts are copied from the internet. Business changes: KVEDs, address, participants, director Business is dynamic, and change is normal. You launch a new product, enter new markets, move office, bring in a partner, or buy out a share. All these steps must be properly reflected in registers and documents. At WINNER, we help you to: add or amend KVEDs so they reflect actual activities and do not create tax risks; change the legal address, including moves to another district or region, with proper coordination with banks and the tax office; change the composition of LLC participants, share size, director, company name, and other registration data; update the charter and internal policies so they match the new business model. Timely changes are not only about “order in the register”, but also about evidence in potential disputes: courts look at what is recorded in registers, who was the director, and what powers they had at the time of signing contracts. Contracts and responses to claims In day‑to‑day operations, FOPs and LLCs inevitably face claims from clients, suppliers, landlords, and regulators. The typical reaction is either to ignore them or to respond emotionally “in your own words”. This often worsens the company’s position if the dispute reaches court. At WINNER, we: analyse the contracts that gave rise to the conflict and immediately assess strengths and weaknesses in your position; prepare well‑reasoned written responses to claims that fix your position without exposing you through unnecessary admissions or poor wording; offer pre‑trial settlement options where this is beneficial, and prepare the case for court where litigation is unavoidable; after the conflict, help you update contracts and internal procedures so similar situations do not recur. As a result, the business receives not only a “fire put out”, but also a lesson embedded in its documents and processes. Why choose WINNER WINNER Law Firm is a team of about 20 attorneys and lawyers who support clients through the full cycle: from registering an FOP or LLC to making changes, drafting contracts, and handling disputes in court. We see how formal registration decisions affect real conflicts years later and factor this into our work. We work with entrepreneurs and companies across Ukraine, while knowing the specifics of business in Kyiv particularly well: banking requirements, interaction with local authorities, and typical risks for different industries. If you want your registration data, KVEDs, address, contracts, and responses to claims to function as a unified protection system rather than a pile of random documents, contact WINNER – we will help you set up your business correctly from the first attempt or “rebuild” an existing structure without unnecessary stress. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку On paper, almost all counterparties look equally respectable: there is an extract from the register, a nice website, and a manager confidently talking about their “market reputation”. The problems come later: goods are not delivered, services are not provided, money gets stuck, and the tax authorities question whether the transactions were real and deny expenses or VAT credit. In most such cases, businesses honestly admit: there was no systematic check of the counterparty before the deal – at best, “we talked and looked them up on the internet”. Counterparty checks are not about distrust – they are basic business hygiene. A few right steps before signing a contract can protect you from non‑payments, litigation, and tax claims. At WINNER, we see every day how minimal due diligence on a partner before the deal saves clients far more than the cost of the check itself. Why you should check counterparties before a deal When you sign a contract with a company or a sole proprietor (FOP), you receive not only potential income but also a package of risks, including: risk of non‑payment or delayed payment; risk of non‑performance or purely formal performance with poor quality; risk of tax claims about “fictitious” transactions and lack of real business purpose; risk of working with “shell” companies that the tax authorities treat as problematic. The State Tax Service actively uses a risk‑based approach: it analyses supply chains, financial indicators, and the track record of your partner. If your counterparty already has a “trail” of problems, it is very likely that you will also end up in the audit focus. This is why the question “who we are working with” today directly affects the safety of your business tomorrow. How we at WINNER check counterparties We design counterparty checks so that the business owner receives not just a stack of extracts, but a clear answer: whether to work with this partner, on what terms, and with which safeguards. Typically, the check includes: Analysis of registration data.We verify the data in state registers: status, beneficial owners, types of activity, tax status, and any restrictions. Financial and tax indicators.We review public information on turnovers, tax history, the presence of tax debt, and participation in risky schemes (to the extent visible from open sources and practice). Court cases and enforcement proceedings.We check whether the company is involved in multiple disputes, especially as a defendant in cases over non‑payment, poor‑quality work, or debt recovery. Reputation background.We analyse mentions in the media, open sources, and professional communities. Sometimes one high‑profile case says more than dozens of dry extracts. Internal red flags.We assess the terms on which you are offered to work: an unrealistically good price, pressure to sign quickly, reluctance to provide standard documents, unusual payment arrangements – all of these are indicators of elevated risk. The result is a concise but substantive conclusion: risk level, critical findings, and recommended protective clauses for the contract (advance payments, security deposits, penalties, staged settlements, etc.). How the check affects your contract A counterparty check only makes sense when its results are reflected in the contract. Therefore, at WINNER we do not simply say “this is a bad/ok counterparty” – we help you reshape the commercial terms to minimise risks. For example: if the counterparty is financially unstable, we suggest staged payments, security deposits, or bank guarantees; if the litigation history looks “alarming”, we tighten liability provisions and set a detailed procedure for acceptance of goods/works; if there are tax risks, we may recommend changing the transaction structure or abandoning the deal altogether. This approach allows your business not only to “know about the risks” but to actively manage them by embedding protection directly into contractual relations. Why choose WINNER WINNER Law Firm is a team of about 20 attorneys and lawyers who work every day with contracts, tax risks, and commercial disputes. We see counterparties not only “on paper” but also in real cases: who fails to pay, who drags things out, who “disappears” after the first problem. That is why our conclusions are always grounded in practice, not only in formal registers. We help businesses set up a simple and effective process: before every material transaction, your managers send us the counterparty’s details, we run an express check, and return a conclusion with the risk level and recommendations. This is far cheaper than litigating over a debt for years or explaining to the tax authorities why you trusted a “problem” partner. If you want to work with counterparties confidently rather than blindly, contact WINNER – we will set up a partner‑screening system that actually reduces risks instead of just filling another folder with documents. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Many entrepreneurs open a sole proprietorship (FOP) simply because “everyone does it this way”: a familiar registrar quickly files something, a number appears in the receipt, a few KVED codes are added to the extract “just in case”, and taxes are left for “later”. In practice, this approach leads to extra payments, blocked tax invoices, loss of eligibility for the single tax, or fines for exceeding limits. The FOP taxation system is not a formality, but a tool that either works for your business or quietly eats away your margin. The choice of KVED codes, tax group, and taxation system must be based on your real revenue and cost model and growth plans, not on random advice from chats. At WINNER, we see the consequences of “do‑it‑yourself” decisions every day: an IT specialist chooses an unfortunate KVED, an online store ignores the group limits, and a marketing consultant gets stuck between operating as an FOP or a company (LLC). Instead of chaotic decisions, we offer entrepreneurs a structured consultation that makes it clear which FOP format is right for you. Why choosing the right KVED matters Your economic activity code is not just a box to tick in a register. Your KVEDs determine whether you qualify for the simplified single tax regime, which taxes you pay, and whether you fall under special scrutiny from tax authorities and banks. A poor or “dead” KVED can result in denial of single‑tax status, suspended transactions, or questions from financial monitoring. A common mistake is adding dozens of KVEDs “just in case” without understanding which ones you actually use. The opposite extreme is conducting only one real type of activity while leaving a generic code in the register that the tax office can interpret to its advantage. During the consultation, we at WINNER first clarify what you actually do, which services or goods you sell, where your clients are (Ukraine, non‑residents, marketplaces), and only then form a correct set of KVED codes. Choosing the FOP group and taxation system Your FOP group determines not only the single‑tax rate, but also turnover limits, whether you may work with legal entities, how many employees you can have, and your obligations regarding cash registers (RRO/PRRO). A mistake at this stage often costs more than it seems: once you exceed the limit or breach the conditions, you automatically lose the right to use the single tax and face additional tax assessments under the general system. Another key issue is choosing between the simplified and general tax systems. Sometimes it is more beneficial to pay the single tax without deducting expenses; in other cases, it is more reasonable to move to the general regime to legitimately recognize significant costs and reduce taxable income. During the consultation, we model several scenarios: current turnover, the forecast for the year, and different cooperation formats (B2C, B2B, non‑residents) and show you the real tax burden for each option. This way, the decision is based on numbers, not intuition. What issues we address during a WINNER consultation When an entrepreneur comes to us with the question “what is the best way to run my FOP?”, there are always specific doubts and concerns behind it. In the consultation, we help you to: Choose the optimal group and taxation system for your income and expense model so that you do not overpay or breach limits. Form a correct set of KVED codes: remove unnecessary ones, add the right ones, and minimise tax and banking risks. Decide between FOP and LLC: when a sole proprietorship is enough and when it is time to register a company (scale of operations, partners, investments, liability). Understand how to work with non‑residents, marketplaces, and foreign platforms without getting lost in currency and tax controls. Set up basic document flow: contracts, acts, primary documents, so that during an audit you can show more than just bank statements. The result of the consultation is not abstract advice, but a clear action plan: which steps to take now, which changes to make in the registers, how to organise accounting, and what to monitor every month. Why choose WINNER When it comes to FOPs, we look much wider than simply “which group to choose”. The lawyers and attorneys of WINNER Law Firm support businesses daily in tax disputes, audits, and cases related to blocked tax invoices, so we know very well what the tax authorities actually focus on. This allows us to build an FOP model for you that is not only convenient in terms of tax payments, but also resilient to regulatory scrutiny. We work with entrepreneurs all over Ukraine, helping both those who are just planning to open an FOP and those who want to clean up existing chaos in their KVEDs, reporting, and contracts. The consultation is held in a convenient format – online or offline – and ends with written recommendations and, if needed, hands‑on support with filing applications and registration documents and making changes to the registers. If you need a partner who will not just “explain taxes” but will select a solution tailored to your specific business, contact WINNER – we will analyse your situation and help configure your FOP so that it works for you, not against you. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку For most entrepreneurs and companies, reporting is something between a “necessary evil” and a constant source of stress. Deadlines change, forms are updated, and tax and pension innovations appear almost every month. As a result, the business owner lives with the feeling that at any moment a fine may “hit”, tax invoices may be blocked, or a request may come from a supervisory authority due to a formal error in a report. The most unpleasant thing is that reporting problems rarely appear immediately. Today you file a report “somehow”, tomorrow the system accepts it with a warning, the day after tomorrow the tax authorities see discrepancies, and a month later you receive a letter, a request, or grounds for an audit. At WINNER, we regularly encounter situations where timely and properly structured support with reporting would have helped avoid both fines and unnecessary attention from supervisory authorities. Why reporting is a high‑risk area Errors in reporting are not just “a couple of hryvnias of fines”. Incorrect data on income and expenses, VAT, SSC, payroll taxes, corporate income tax or the single tax can lead to: additional tax assessments following desk and documentary audits; blocking of tax invoices due to mismatched indicators; problems with refunds of overpayments or budget VAT refunds; increased attention to you in the annual audit plan. A separate issue is late submission of reports. Missing the filing deadline for a tax return or the combined SSC and personal income tax reporting, late registration of tax invoices, or a “zero” report that was never filed – all this creates, in the eyes of the authorities, the picture of a “problematic” taxpayer. Even if the business operates honestly, chaos in reporting creates an impression of risk and triggers unnecessary inspections. How we at WINNER help with reporting We do not replace your accountant, but we build a system for the business in which reporting stops being a lottery. The WINNER approach consists of several blocks. Audit of the current state.We analyze which reports you submit, which forms are used, which systems are involved (electronic taxpayer’s cabinet, E.Doc, other services), and whether there are discrepancies between reporting and actual transactions. At this stage, we often identify “silent” issues: duplicates, coding errors, inconsistencies between the tax and accounting databases. Setting up the calendar and processes.We help you create a clear reporting calendar: taxes, SSC, statistics, special reports by type of activity. We define who in the team is responsible for what, which deadlines are critical, and how submission and receipt of receipts are controlled. For the owner, this means seeing the full picture instead of “the accountant filed something there.” Support during filing.In complex or high‑risk periods (switching to another tax regime, closing a sole proprietor (FOP), launching a new line of business, large transactions with non‑residents) we support the preparation and filing of reports, check the logic and figures, and advise on wording and explanations to tax returns. Handling errors and requests.If a report has already been filed with an error or the tax authority sends a request/notification, we help you correct it properly: we prepare amended reports, explanations, and cover letters to minimise the risk of additional assessments and fines. Who can benefit from WINNER’s reporting support Our clients in this area are not only large companies, but also: sole proprietors (FOPs)who have outgrown “simple settlements” and started working with legal entities, non‑residents, and large transaction volumes; small and medium‑sized businesses whose owners do not have the capacity to monitor accounting on a daily basis but want to be sure that reporting is in order; companies that have gone through a change of accountant or outsourced team and want to make sure that no risks have accumulated during the transition period; businesses that have received the first “warning bells” from the tax authorities or other bodies: requests, desk audits, questions about discrepancies. Why you should choose WINNER WINNER Law Firm is a team of about 20 attorneys and lawyers who work daily at the intersection of tax law, accounting, and business processes. We support clients not only at the stage of filing reports, but also in disputes with the tax authorities, during audits, when tax invoices are blocked, and when additional assessments are imposed. This means that, while helping you with reports, we immediately look at them through the eyes of the supervisory authority: where they might “dig in”, what will raise questions, and which indicators may look suspicious. We work with businesses across Ukraine, configuring reporting processes so that the owner sees a transparent picture and does not live in constant fear of each new quarter. If you want reporting to stop being a source of risk and become a manageable process, contact WINNER – we will analyze your current reports, identify weak spots, and build a system in which deadlines and forms will no longer catch you off guard. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Most businesses only think about contracts when everything is already “on fire”: a counterparty does not pay, a contractor misses deadlines, an employee walks away with the database or “poaches” clients. Until that moment, documents live by the principle “take a template from the internet and tweak it a bit”. The result is predictable: instead of legal protection you have a few pages of text that work against you in court. Contracts and internal documents are not bureaucracy “for the sake of a checkbox”, but a tool for risk management. Properly drafted clauses on payment, liability, force majeure, price changes, confidentiality and IP rights can save a business hundreds of thousands of hryvnias and years of stress in court. At WINNER we see dozens of stories where the conflict could have been avoided altogether if, at the start of the relationship, the business owner had spent a few hours on systematic preparation of the paperwork. Why template contracts do not workThe most common approach is to take a “standard” contract from acquaintances, download one from the web or ask an accountant to “quickly draft something”. The problem is that such documents do not reflect your real business model: how you provide services, what stages the project has, how the client approves the result, who and how accepts the work. When a dispute arises, it turns out that the points that are critical for you are simply not written into the contract. Another classic mistake is copying someone else’s contracts without understanding the legal nuances. What works for one type of activity may be completely unacceptable for another. For example, in services it is important to detail the scope of work and quality criteria; in manufacturing – technical specifications; in distribution – logistics and the risk of accidental loss or damage to the goods. Without this, the client will always have the opportunity to say “this is not what we agreed”, and the court will often side with them. Internal documents: the invisible framework of a businessIn addition to external contracts with clients and contractors, a business rests on internal documents: regulations, policies, job descriptions, security rules, NDAs and employment/contractor agreements. Formally “something exists”, but at critical moments these papers turn out to be empty. When an employee takes the client base, opens a competing business nearby or misses a key deadline, the owner suddenly realises that: confidentiality is not clearly defined anywhere; KPIs and liability for non‑performance exist only as “verbal agreements”; access rights in IT systems are not regulated; there are no documents that confirm the job duties and the actual scope of responsibility. In such a situation even the best lawyer is left “grabbing at thin air” instead of relying on clear provisions and signatures. That is why building internal documentation is a way to fix the rules of the game inside the company before a conflict arises. What we do for WINNER clientsWhen working with contracts and internal documents, we at WINNER do not sell “nice templates”. Our task is to build a protective framework for your business that will work in real conflicts, not just look solid in a folder. In practice this means: Analysing your business model: how you earn money, which types of clients and counterparties you work with, where exactly the risks of delays, non‑payment and quality claims arise. Developing a package of core contracts tailored to your needs: with clients, contractors, suppliers, partners, agents, independent contractors and sole proprietors. Setting up internal documents: employment and civil‑law agreements, access and confidentiality policies, regulations on trade secrets, approval procedures for deals. Translating “legal language” into practical checklists and instructions for the team: who uses which document and when, who signs it, which minimum conditions cannot be changed without the lawyer’s approval. Supporting complex deals: investment agreements, joint activity agreements, exclusive contracts, large‑scale works and services contracts where not only the form but also a detailed risk structure is crucial. Why you should turn specifically to WINNERWINNER is a law firm with a team of around 20 attorneys and lawyers who work with contracts on a daily basis and at the same time run real disputes in court. That is why we know well which wording actually protects you in a conflict and which remains “dead text” on paper. We focus not on templates, but on court practice and our clients’ real cases. We help businesses not only in Kyiv, but throughout Ukraine, working in mixed formats – offline, online and hybrid for distributed teams. Our approach is simple: first understand how your business operates, then build a system of contracts and internal documents that minimises risks and frees your hands for development rather than constant firefighting. If you want your contracts to work as a protection tool rather than a formality, contact WINNER – we will prepare the documents so that your business has fewer surprises and more predictability. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Many people look for a lawyer using a very simple principle: “whoever is cheaper is mine”. This is the fastest way not to save, but to lose: time, money and your chances of success. Good legal services are never free, just as a high fee on its own does not guarantee quality. That is why, instead of looking only at the price list, you should assess a lawyer by clear, measurable criteria. You should start with the lawyer’s public footprint. Check whether they have client reviews – not only on their own website, but also on independent platforms and in Google Maps. Pay attention to how the lawyer responds to criticism: constructively and on the merits, or aggressively and emotionally. The presence of real, detailed reviews is far more telling than any advertising slogan. The second marker is case law in the public court register. By the lawyer’s surname or the firm’s name you can see how many cases they have taken part in, the types of disputes, and how often the court took the client’s position into account. What matters is not just “a million cases in the register”, but relevance: if you have a tax dispute, it is frankly strange to go to a specialist who has spent their whole career handling divorces. Statistics and specialisation show whether the lawyer works in your area systematically rather than occasionally. The third guideline is professional rankings and recognition. A lawyer’s or law firm’s position in reputable national rankings, participation in professional associations and speaking at conferences indicate that market peers acknowledge their expertise. Rankings, of course, do not guarantee victory in your particular case, but they do signal that you are dealing not with a random person, but with a professional who invests in their reputation. A separate criterion is presence in the media, social networks and professional projects. A lawyer who regularly comments for the media, runs a personal blog, records podcasts or speaks at educational events usually keeps a close eye on legislative changes and court practice. Public activity is about both competence and the courage to stand by one’s position under one’s own name. Price is important, but it definitely should not be the only filter. An excessively low fee often means a lack of experience, an overloaded schedule or a desire to “take volume over quality”. A high fee without any evidence of expertise is also a red flag. A sensible approach is to compare the cost of services with the portfolio, reviews, track record in court and the level of the lawyer’s engagement in your case. Ultimately, when you choose a lawyer, you are buying not a “document” and not a “trip to court”, but a strategy for protecting your interests. Pay attention to how the specialist asks questions, whether they explain risks and possible scenarios, and whether they talk to you in plain language rather than in bureaucratic jargon. It is the combination of professional experience, reputation and communication skills that gives you the feeling you are in safe hands. At WINNER law firm we see every day how clients have to “redo” the mistakes of previous representatives chosen “because they were cheaper”. That is why we recommend choosing a lawyer consciously, relying on reviews, real cases, public expertise and transparency in communication – and not only on the size of the fee. If you need a team that plays the long game and backs the result with its reputation, not just with a contract, contact WINNER – we will have a focused discussion about your situation and possible solutions. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Most individuals and businesses perceive a lawyer’s consultation as “having a chat if something happens”. In reality, a high‑quality consultation is not about “just talking”, but about gathering facts, analysing risks and determining what to do next in concrete steps. Very often it is the first consultation that decides whether you will lose years and tens of thousands of dollars or timely bring the situation back under control. What a proper lawyer’s consultation really includesIf a lawyer limits themselves to “come over, tell me and we’ll see”, this is a bad sign. A full‑fledged consultation is a structured process that consists of at least several elements. Collecting facts and documents. The lawyer does not just listen to the story “in your own words”, but asks to see contracts, correspondence, claims, procedural documents, internal orders, payment documents, etc. Without this, any conclusions are guesswork. Legal analysis of the situation. After studying the documents, the lawyer breaks the situation down: which legal rules apply, what positions the courts take, where your position is strong and where it is weak. Here it is important to receive not “everything will be fine”, but an honest picture: which risks are probable, what can be won and what cannot. Options for action and strategy. A good consultation offers several scenarios: from soft ones (negotiations, a formal claim, amendment of contract terms) to hard ones (court, enforcement service, applications to law‑enforcement bodies), with an explanation of the pros, cons, time frames and potential costs. Practical “what to do tomorrow” steps. As a result, the client should leave the consultation with a list of specific actions: what to sign or not sign, whom and how to reply to, which evidence should be fixed right now, and which deadlines must not be missed. How to prepare for a consultation so as not to waste time and moneyThe better you prepare, the more value you will get for the same time. There are a few simple steps that significantly increase the effectiveness of the meeting. Collect all documents related to the situation: contracts, addenda, acts, correspondence, claims, court decisions, rulings of public authorities. It is better to send them in advance so that the lawyer can review them beforehand. Prepare a brief timeline of events: what happened and when, who wrote or said what to whom, what actions have already been taken (by you or the other side). Clearly formulate your goal: not “I want justice”, but “I want to recover the debt”, “I want the arrest of the property to be lifted”, “I want to reduce the fine”, “I want to lawfully dismiss an employee”, etc. Prepare a list of questions that are critical for you: about risks, deadlines, prospects and the approximate cost of further steps. This preparation allows you to spend consultation time not on “trying to remember everything”, but on analysis and decisions. What problems a WINNER lawyer’s consultation solvesClients often come to us after someone has “consulted them on the internet” or a neighbour “who also had a similar case”. As a result, people and businesses lose money because of the wrong first steps. At WINNER consultations we primarily help to address the following issues: Uncertainty and the fear of “what if I make it even worse” when the client does not understand what will happen if they reply/ignore/sign. The risk of missing deadlines for appeals, filing a claim, lodging an appeal or complying with requirements, after which the possibilities of defence narrow sharply. Confusion in the documents: unclear contracts, contradictory letters, emotional responses that may later play against the client in court. The wrong strategy: when a person wants to “go straight to court”, although the issue can be resolved cheaper and faster at the pre‑trial stage – or, conversely, keeps delaying when it has long been time to file a lawsuit. Lack of a plan: the client does not understand how long it will take, what the approximate expenses will be, and which scenarios may develop in parallel (tax, criminal, civil dimensions). Illusions of “easy solutions”: expectations that “the lawyer will sign something and everything will be cancelled”, whereas realistic options require time and effort. Our task during the consultation is not just to answer questions, but to remove chaos and give the client a clear route: where we are now, where we can get to and what needs to be done for this. Why you should turn specifically to WINNERA legal consultation has real value only when it is backed by experience and a team capable of implementing the chosen strategy. WINNER is a law firm that on a daily basis advises businesses and individuals in disputes with the tax authorities, banks, state bodies, counterparties and in criminal proceedings, as well as in commercial and civil conflicts. We work as a team: for each situation we can involve attorneys from different practice areas – tax, criminal, employment, family, contract, banking, migration, and others. This allows us not to view the problem “narrowly”, but to take into account all legal consequences from the outset. At the consultation you receive not a template answer, but a realistic assessment and a road map that you can, if you wish, implement together with our team. If you feel that the situation is getting out of control, do not wait until it is too late: contact the WINNER law firm to discuss your case and see which solutions are already available right now. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo