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From December 31, 2025, the rules for receiving pensions for citizens residing outside Ukraine will change. Retirees who fail to complete identification on time risk losing their benefits permanently. The reason is simple yet serious: the state has introduced new control mechanisms to prevent fraud and pension misappropriation. However, these measures may disproportionately affect legitimate pensioners who have worked honestly for years contributing to the Ukrainian pension system. In this analytical article, we will examine in detail what specific risks await Ukrainians abroad, what mechanisms the state has introduced, and what actions must be taken before the end of 2025 to avoid losing pension rights. The Core Problem: New Requirements from the Ukrainian Pension Fund The Cabinet of Ministers of Ukraine’s decree introduces mandatory annual identification for all Ukrainians who are abroad for more than 183 days and receive Ukrainian pensions. This means that simply residing abroad no longer guarantees automatic entitlement to benefits. Citizens must actively confirm they are alive and remain legitimate pension recipients. By December 31, 2025, all pensioners living abroad must complete personal identification procedures. Failure to do so will give the Pension Fund legal authority to temporarily suspend pension accrual. This does not mean the pension will be lost forever, but reinstatement is a lengthy and complex process requiring submission of new documents and may take months. A logical question arises: why does the state need this requirement? The answer is simple – preventing fraud. The state has lost billions of hryvnias on pensions paid to deceased pensioners whose pensions continued being deposited into accounts for years. Additionally, some pensioners received pensions in multiple countries simultaneously, violating international social security agreements. Therefore, the annual identification requirement is considered a reasonable preventive measure. Categories of Pensioners Requiring Identification The identification requirement applies to the following categories of citizens: Ukrainians living abroad temporarily – people who emigrated temporarily for work, study, or as refugees during military actions, planning to return to Ukraine after stabilization. Ukrainians with permanent residence abroad – persons officially deregistered in Ukraine and registered in a foreign state as permanent residents. Ukrainian refugees abroad due to military conflict – this category received special status during Russian aggression, but the identification requirement applies to them as well. Ukrainians working abroad – even if they remain officially registered in Ukraine and plan to return, if they have been abroad for more than 183 consecutive days, they must complete identification. Methods of Completing Identification Ukrainians abroad have three main options for completing mandatory identification: Method 1: Contact a Ukrainian diplomatic institution – the most convenient method. Visit the nearest Ukrainian embassy or consulate in your country of residence. They will issue an official document confirming you are alive, and this document will be sent directly to the Ukrainian Pension Fund. The procedure is quick and takes one to two hours. You need to bring your passport and complete one form. The document is valid for one year. Method 2: Identification through local authorities of the country of residence – in some countries, the Ukrainian Pension Fund has agreements with local authorities (police, social security agencies) that can issue official confirmations that the pensioner is alive. However, this method does not work in all countries and requires prior clarification with the PFU. Method 3: Submitting documents remotely – some pensioners could complete identification online through a special PFU portal using electronic signatures or biometric data. However, this method was available only to a limited number of people. Important: If you live in a country without a Ukrainian embassy or consulate (small states, remote regions), you must contact the PFU about alternative identification methods. The PFU guarantees it will find a solution for everyone. Consequences of Failing to Complete Identification If a pensioner does not complete identification by December 31, 2025, the consequences will be serious: From January 1, 2026, the Pension Fund will suspend pension accrual – meaning no money will be transferred to the account. The pensioner will be left without income, which is particularly harsh for elderly people dependent on pensions. Accumulation of arrears – although pensions are suspended, a person does not automatically lose entitlement. However, each day waiting for payment resumption is a day when the state’s debt to the pensioner accumulates. This debt theoretically will be returned, but the return procedure is complicated. Lengthy resumption process – if the pensioner later completes identification (even a year later), they will need to submit new documents to the PFU and wait for the service to review the case. This may take several months. Loss of state trust – if a pensioner systematically misses identification, they may be accused of involvement in fraud, even if they actually legitimately received their pension. Specific Risks for Different Categories of Pensioners Military pensioners and combat veterans often travel abroad for medical treatment, rehabilitation, or work. They must pay particularly close attention to the identification schedule. A delay of several days can lead to payment suspension and significant financial losses. Refugees during aggression – mothers with children, disabled persons, elderly people who fled to Europe often do not know about the annual identification requirement. For them, pension cessation could be the difference between survival and poverty. Ukrainians working abroad on contract basis – construction workers, medical workers, teachers working on contracts from 1 to 3 years in foreign countries often forget that during work they are required to complete identification. Pensioners in countries without embassies – for Ukrainians in small countries without a Ukrainian embassy, the identification procedure presents a real challenge. They need assistance from the PFU to find alternative solutions. State Assistance and International Treaties It is important to understand that Ukraine has signed pension agreements with more than 20 countries worldwide. These countries include: Bulgaria, Estonia, Latvia, Lithuania, Spain, Poland, Portugal, Slovakia, Czech Republic, Germany, Moldova, Georgia, Italy, and others. If a pensioner is in one of these countries, direct contact with that country’s Pension Fund may facilitate the identification procedure. In some cases, local social security agencies can issue confirmation that the pensioner

Throughout 2025, the Ukrainian tax authorities identified major problems with property tax assessments for millions of Ukrainians. According to the STS, tax payments rose by 22% compared to last year, but many property owners report calculation errors. Assessments often include wrong addresses, incorrect property sizes, missing records of lawful exemptions, or tax being charged for property the owner doesn’t actually possess. Data synchronization between the Property Rights Register, the State Land Cadastre, and the STS system created chaos in databases. Problem scale: why more taxes are being assessedIn 2025, nearly 740,000 Ukrainians are paying property tax. From January to August 2025, the STS says 8.7 billion UAH was sent to local budgets—22% more than the same period in 2024. But not all charges are correct: lawyers and NGOs report that 8–15% of all assessments have mistakes. Main reasons for the increase: higher rates set by some local councils, technical errors in database synchronization, more taxable properties, errors in the Land Cadastre/Property Rights Registry that were automatically synced into the STS without verification. Typical errors in tax assessments Wrong address. The STS system often receives incorrect addresses from the cadastre, causing tax to be assessed at the wrong location or at multiple identical addresses. Incorrect property size. Data about square footage often differs between title documents and the cadastre. The STS uses the larger figure, increasing the tax. For example, a flat of 55 m² may be listed as 67 m² in the system. Misapplied exemptions. The law grants exemptions for large families, people with disabilities, combat veterans and others. The system often fails to apply them automatically—owners must submit supporting documents themselves. Errors in exemption size. The first 60 m² (or 120 m² for houses) are not taxed, but the system often calculates this incorrectly, especially with multiple properties. Charges for sold property. Because of database lag, tax is assessed on property the owner already sold. Wrong tax rate. The max rate can’t exceed 1.5% of the minimum wage per m² (120 UAH in 2025); the STS often uses outdated rather than current rates. Double charging. Sometimes tax is charged multiple times on one object due to technical system errors. How to check your tax assessment STS online cabinet (cabinet.tax.gov.ua) is the easiest method. Log in with digital signature or ID.gov.ua, go to the “citizen’s e-cabinet,” find your real estate tax statement (PPR), address, area, rate, exemptions, and tax amount. The “My Tax Office” mobile app lets you view PPRs without digital signature. STS online calculator (tax.gov.ua/calculator/realty)—calculate your tax yourself. If your result is very different from your PPR, there’s likely an error. Written application to STS: If you don’t have a digital signature, write your local STS office to request a data check. How to fix errors Gather documents: rights registry extract, bill of sale, title, property plan, exemption papers (kids’ birth certs, disability certs). Write an application to your local STS including your name, taxpayer ID, property address, detailed description of the error, correct data, and your correction request. Attach copies of all supporting documents. Submit your application in person, by mail, email, or via the online cabinet. Wait for the decision: by law, the STS must check records within 30 days; if discrepancies are found, it must recalculate, send a new PPR, and cancel the old one. Check the new PPR. If errors remain, submit another application. Using exemptions and liabilityThe first 60 m² of residential property are untaxed, but many owners don’t get this exemption automatically. Large families (five or more children) qualify for a total exemption, but the STS often requires original certificates.Important: If you didn’t submit exemption documents by July 1, you can still submit them later—the STS must recalculate and return overpayments.If you paid tax on a wrong PPR, the STS returns the excess with no penalty. But if you underpaid (omitted a third property, for instance) you must file a correction and pay a 3% shortfall penalty. Recommendations for property owners Check your PPR every year before July 1, compare with your papers. Monitor the Rights Registry—get an extract at least once a year. Correct cadastre errors ASAP at your local land evaluation office. Submit exemption documents on time—by July 1 of the tax year. Keep up with law changes—watch the STS website and your local council. Contact the STS immediately at the first sign of error—don’t wait for the debt to accumulate. Save payment records for at least three years. ConclusionsAssessment errors are a serious problem for millions. Data synchronization, outdated cadastres, and technical errors all lead to inflated bills.But citizens have the right to a fair recalculation. By law, owners can apply in writing for a data audit and adjustment if discrepancies are found.The main thing is to be proactive and careful: check your PPR every year, monitor registry data, and contact the STS at the first error. Consistent control protects your rights as a property owner. Author: Oleksandr Nakonechnyi, attorney, head of corporate and commercial law at WINNER Law Firm. If you have questions or problems checking your property tax calculations, finding errors in STS records, disputing incorrect PPRs, getting overpayment returned, protection of property rights, or how to use exemptions—contact our team of specialists in tax and business law. https://youtu.be/4nzvofPywF0?si=sJozWKYjGdvQ9Gi2

Every year, Ukraine uncovers billions of turnover operations linked to so-called “business fragmentation.” Specifically, it refers to the artificial division of large profitable companies into hundreds of individual entrepreneurs (sole proprietors or FOP), who operate primarily under the first group of unified tax and benefit from a simplified taxation system. In this way, businessmen attempt to evade corporate income tax, value-added tax (VAT), and often withdraw cash outside the legal system. Definition and Essence of Business Fragmentation.  Business fragmentation is the reorganization of a single commercial enterprise into multiple separate legal entities or individual entrepreneurs for the purpose of minimizing tax burden. In practice, this looks like: a large retail store or restaurant chain, instead of being registered as a single company, is registered as several hundred individual entrepreneur entities. Officially, each of them operates under the first group of unified tax, pays minimal taxes, and is not obligated to issue cash register receipts. However, in reality, all these individual entrepreneurs are employees of one parent company, which manages their operations and receives the profit. The main purpose of fragmentation is tax optimization. Instead of paying: Corporate income tax (18–25% depending on profit size); Value-added tax (VAT) at 20%; Military levy at 1.5%; Social security contributions; the company engages individual entrepreneurs who pay only the first group of unified tax (from 94 to 110 hryvnias per month in 2025). The difference in tax burden amounts to tens of millions of hryvnias annually. The State Financial Monitoring Service of Ukraine in 2025 identified billions of turnovers and numerous groups of individual entrepreneurs involved in fragmentation schemes. These schemes span various economic sectors: retail electronics, food products, clothing, footwear, hospitality, restaurant, and tourism businesses. Types of Fragmentation and Typical Schemes.  Business fragmentation develops in various forms, each with specific characteristics and operational mechanisms: Vertical Fragmentation. One large company is divided into many small individual entrepreneur entities, each performing separate functions. For example, one entrepreneur receives the goods, another sells them, a third settles with suppliers. In this way, each transaction is broken down into parts, complicating the detection of the complete operation. Horizontal Fragmentation. A large network of stores is registered as hundreds of separate individual entrepreneur sellers in each location. Each entrepreneur appears to be an independent operating unit, yet in reality all work under a single management system. Operational Fragmentation (Payment Fragmentation). Instead of one large transaction that would exceed the monitoring threshold (400,000 hryvnias), the transaction is split into hundreds of smaller payments. For example, a payment of 675,000 hryvnias is split into 15 operations of 45,000 hryvnias each. This allows avoidance of automatic registration in monitoring systems. Cash Withdrawal Schemes. Payments between individual entrepreneurs (or between an individual entrepreneur and the parent company) are made in cash to leave minimal traces in the banking system. Cash is withdrawn from accounts and stored at home or in offices, minimizing banking control. Fictitious Fragmentation with Intermediaries. The true owners of the scheme remain hidden, but the accounts of individual entrepreneurs are managed by authorized persons with powers of attorney, often unaware of the actual schemes. This allows shifting responsibility to nominal managers. Banking Monitoring Mechanism: How Banks Detect Fragmentation.  Modern Ukrainian banks apply a fundamentally new approach to client control—they do not manually review bank statements; instead, they employ automated analysis algorithms. Stage 1: Automated Analysis.  Banks build algorithms that analyze: Number of incoming transactions on the account.If previously an individual entrepreneur received 5–10 payments per month, but suddenly began receiving 100–200, the system automatically flags the anomaly. Payment size.The system detects fragmentation signs: if the account constantly receives payments of exactly 45, 50, or 100 thousand hryvnias (when exceeding the 400,000 threshold would be suspicious), the system generates alerts. Account balance.If the account balance is always “0” at the end of the day (the individual entrepreneur received money and immediately withdrew it), this indicates the account is used merely as a channel for fund transfers, not actual business operations. Senders and recipients.The algorithm analyzes whether payments come from one company or hundreds of different persons. If the account receives payments from one company (the parent company) and transfers funds to a third party or parent company, this indicates fragmentation. Nature of business.If an individual entrepreneur is officially registered as a travel agent, yet the account receives payments from retail stores, the system detects the mismatch. Stage 2: Manual Analysis by Inspectors.  Based on automated alerts, financial monitoring inspectors review cases individually. They ask the individual entrepreneur: Does the individual entrepreneur receive payments from third parties in accordance with their declared activity? Does the individual entrepreneur perform real work or is the account used to process funds from another company? Can they provide documents about the type of services they provided and for which they received payment? Stage 3: Decision Making.  Based on the information received, the bank makes one of the following decisions: Request for Explanation.If few violations are detected, the bank simply asks the individual entrepreneur for the reason for anomalies and requests justification. Enhanced Verification.If violations are serious, the bank applies enhanced verification, requiring additional documentation, contracts, and invoices. Account Blocking.If signs of fragmentation are convincing, the bank has the right to terminate relations with the client without notice. This means the account is blocked and all operations cease. Signs and Indicators of Fragmentation That Banks Detect.  The National Bank of Ukraine has issued recommendations to banks regarding specific signs requiring attention. These indicators are used both in automated algorithms and during manual analysis: Abnormal Increase in Operations. Sudden increase in the number of incoming transactions to the account from different counterparties several times over a single day or week; Operations do not correspond to the previous character and volume of the individual entrepreneur’s activity; Operations exceed the declared business profile. Operations Resulting in Zero Balance. Receipt of payment to the account and its immediate withdrawal (often in cash); Account balance equals zero throughout the entire day; Operations conducted without economic logic for a real business. Uniform Payments. Receipt of equal-sized

The main analysis tool is the automatic cross-checking of the sole proprietor’s (FOP’s) reports with those filed by business partners (via form 4DF or other reports), bank statements, cash discipline, and results of fact-based audits. The State Tax Service analysis module enables the detection of: mismatches in totals in declarations and 4DF reports from contractors; discrepancies in dates or amounts credited to accounts vs those declared as income; other gaps between data provided to various authorities. Typical “discrepancies” that trigger the system: The counterparty reports payments to an individual entrepreneur that the FOP doesn’t show in their own tax report; Money received into a bank account but not declared as income (especially for the general tax regime); The FOP reported income in a period other than the actual receipt date; The e-cabinet reveals non-conformities with bank accounts, foreign currency receipts, exchange differences. What happens next: the tax office’s algorithm Desk audit— automatic analysis of reports, simultaneously checking counterparty and bank payment info (up to 3 years or 1095 days); Sending a request/letter to explain discrepancies— if discrepancies aren’t self-corrected, the tax office asks for clarifications, documents, bank statements; Documentary or actual audit— if answers are unconvincing or gross violations found (no explanation, suspected schemes), the STS initiates a full audit; Additional assessments and penalties— violations lead to back taxes, social contributions, military tax, fines, and interest. Court practice: Who is liable for discrepancies?Modern case law shows that the argument “bank revenues aren’t yet income” works only if backed by appropriate evidence. The Supreme Court consistently emphasizes: if an entrepreneur fails to rebut (does not provide supporting documents), any discrepancy or retention of funds may become grounds for additional tax assessment.Very often, tax agents exploit the fact that an FOP does not keep careful records of dates, reconciles incoming periods poorly, or delays supplying primary documents, conducts barter deals without reflection in reports, or forgets informal income streams. Practical tips: How to avoid “discrepancy” traps Do a self-audit at least quarterly: reconcile income declared with bank statements and contractors’ 4DF forms; Don’t postpone fixing small errors — better to file an amended return before an audit begins; Keep all agreements, invoices, primary documents, specifications, particularly for fact-based audits; Avoid “grey” cash circulation or movements via third-party accounts — banks also signal unusual transactions to the tax office. Specific risk — counterparty “errors”The automated 4DF and banking data exchange means FOPs must verify not only their own but also “foreign” reporting. Typical situations: The counterparty reports excess/insufficient payments or makes mistakes in amounts or periods — connect and ensure corrections prior to filing a return; If the error isn’t corrected before a desk audit, provide a convincing written explanation and supporting documentation to the STS. Control in IT, services, and online tradeIn 2025, special attention is paid here: digital platforms and payment systems send information about accounts and receipts to the tax office, and lack of explanation is seen as evasion — especially when it comes to mismatches in currency receipts, VAT on cross-border services, and IT or marketing company relationships. What FOPs/sole proprietors on the unified/general tax system should do Single tax regime: show all income received, even if some was credited by mistake or is to be returned; General system: account for income/expenses on a cash basis (what was received is reported), but with precise proof of funds’ origin. Liability for inaccurate reporting — what to expectAs a result of audits, most common consequences: additional personal income tax, social contributions, fines of 25–50% of the violation sum; account freezes or tax liens for evasion; investigations of “fictitious” contracts (especially with significant unexplained sums); legal disputes about income/expense recognition period or error correction order. Conclusions: Main points for FOP protectionDiligence about discrepancies, reconciliation with contractors, and transparent reporting are key to FOP safety. Exit traps via timely error correction, documentation of every step, and regular communication with accountants and lawyers. Updating the FOP’s e-profile and reviewing reports must become routine at least quarterly. Author -Julia Popadin, attorney at the Tax and Customs Law Practice,  WINNER Law Firm.If you have any questions or issues related to tax inquiries, contesting decisions, or need protection during audits—contact WINNER Law Firm specialists for consultation and support. https://youtu.be/rEd6me-Ume4?si=YHl9EgE0pm1WNQ9-

From January 1, 2026, revolutionary changes will come into force for Ukrainian micro-entrepreneurs. Sole proprietors (FOPs) registered under the first group of the simplified tax system will no longer be able to avoid installing point-of-sale (POS) terminals. This requirement extends to almost all entrepreneurs engaged in retail trade or providing services to the public. Ukrainian Cabinet of Ministers Resolution No. 894 (July 29, 2022) introduces a new obligation, ending a years-long transitional period for small businesses. Main changes: POS terminals mandatory for everyoneFrom January 1, 2026, the obligation to install POS terminals applies to all traders and entrepreneurs accepting payments from the public, regardless of: location (large city or small village); annual turnover; number of employees; trade format (stationary, mobile, vending). Under Cabinet Resolution No. 894, as of the new year, the following must provide the ability for cashless payments: First-group single tax FOPs.These are the smallest businesses, operating in markets or providing consumer services (hairdressers, carpenters, plumbers, photographers, tailors, etc.). Traders using vending machines(vending, water ATMs, account top-up machines). Entrepreneurs engaged in mobile/traveling trade(ice cream, flowers, newspapers, street vendors). Those selling personally grown or raised products(eggs, milk, vegetables, berries, home-raised meat). Thus, 2025 is the last year when these categories can operate without POS terminals. Starting January 1, 2026, a payment terminal will be a legal requirement. Important clarification: RRO and PRRO remain unnecessaryIt’s crucial to understand that the obligation to install a POS terminal does not mean first-group FOPs must install cash registers (RRO—cash register devices, or PRRO—software RROs). These are separate issues.According to Article 296.10 of the Tax Code and Article 9 of the Law “On the Use of Cash Registers,” first-group FOPs remain exempt from RRO/PRRO duties unconditionally. Even if a terminal is installed in 2026, there’s no obligation to issue fiscal receipts or install a register. As a result, first-group FOPs have a unique position: they must accept card payments but aren’t required to record these via a cash register. Card payments via POS are classed as settlement operations, but for first-group FOPs, do not require fiscalization. Technical aspects: What must be installed?To comply with the law, first-group FOPs must ensure cashless payments using one of the following: POS terminal.Portable or stationary device connected to the internet (via Wi-Fi or 4G), accepting card payments; typical cost: UAH 3,000–8,000, depending on features/manufacturer. Mobile payment device (mPOS).Small device connecting to a smartphone by Bluetooth or USB, for card payments anywhere. Android-based payment device.Next-gen cash register merging RRO and POS in one device (UAH 8,000–12,000). Payment apps/services.Some banks offer payments via QR codes, mobile apps (Privat24, Monobank, Raiffeisen), or gateways, yet such solutions may have limited features/fees. Online cash register (web POS).For those trading remotely (website sales, social networks), a browser-based solution. The choice depends on the FOP’s business model—traditional markets often use portable POS, mobile traders use mPOS, service providers may opt for Android payment devices. Implementation costs: What expenses should FOPs expect?There are both one-time and recurring costs: One-time: Purchase of POS: UAH 3,000–12,000 Bank registration: usually free Installation/setup: UAH 500–1,500 Staff training (if needed) Recurring: Bank commission: 1–3% per transaction (commonly 1.5–2%) Card network fee (Visa/Mastercard): typically bundled in the bank fee SIM for connection: UAH 30–50/month (some models) Internet access: UAH 50–200/month Maintenance/warranty: UAH 20–100/month Small first-group FOPs can expect average annual costs of UAH 5,000–15,000 (including commissions and connection costs). Exceptions: Who is exempt in 2026?Resolution No. 894 provides key exceptions for certain traders, notably those in: Active combat zones:FOPs in Donetsk, Luhansk, and frontline areas of Kharkiv and Zaporizhia regions retain the exemption Areas with functioning state e-resources in combat zones Potential combat zones:Settlements within potential frontlines Temporarily occupied areas—FOPs there also remain exempt The list is set by Ministry of Community and Territorial Development; as of February 2025, List No. 376 includes over 100 communities.However, this is temporary—if a settlement is removed from the list, FOPs have 3 months to install a terminal without penalty. Penalties and administrative liabilityUnaware first-group FOPs face severe fines: First offense:100–200 non-taxable minimum incomes (approx. UAH 1,700–3,400 in 2026) Violation of trading rules: UAH 17–170 (Code of Admin. Offenses) Repeat offense within a year:500–1,000 NTMI (approx. UAH 8,500–17,000) Consumer protection fine: up to UAH 8,500 Penalties can total UAH 12,000–25,000 if combined. Tax authorities may: Fine 3 days after a violation is found (no warning) Conduct scheduled/unscheduled audits Send evidence to law enforcement for systematic breaches Note: fines are mandatory, not discretionary. The STS may fine immediately on a first audit. How to install a POS terminal: Practical steps Choose provider/device:Consider business needs (portable, mPOS, Android, etc.); compare banking/payment provider fees and reputation. Prepare documents:Needed for POS registration: FOP registration copy, passport copy, tax ID, lease agreement. Sign a bank contract:Sets responsibilities, fees, termination. Read all terms carefully. Activate terminal:Set up per instructions supplied by the bank/provider. Inform clients:Place signage at point of sale and notify consumers about cashless options. Keep all documents:Save contracts, handover acts, commission reports—these may be needed for tax inspections. Business and economic impactsThough requiring a POS increases costs, the potential benefits are positive: Sales growth:Accepting cards boosts revenue by 10–20% Lower risks:Less cash held reduces theft/attack risk Better image:POS terminals show professionalism and modern business practice Accounting/ease:Card payments are bank-recorded, easier for bookkeeping New clients:Young clients, tourists, foreigners prefer card payments, expanding your market Conclusion and recommendationsFrom January 1, 2026, POS terminal installation is mandatory for all FOPs, including those in the first tax group. First-group FOPs will incur costs, but do not require RRO/PRRO, simplifying matters. Exemptions remain for areas affected by combat or occupation only. Author – Julia Popadin, attorney at the Tax and Customs Law Practice, WINNER Law Company. If you have questions about legal aspects of POS implementation, bank contract analysis, consumer protection, appealing terminal fines, or consulting on tax and economic law changes—contact our business and administrative law experts.WINNER Law Firm offers: advice on the best POS solutions for your FOP; contract review services before signing with banks or payment providers; representation in negotiations with finance institutions;

On November 4, 2025, the Verkhovna Rada of Ukraine passed in the first reading Draft Law No. 14005 “On Amendments to Certain Laws of Ukraine on Simplifying Enforcement Proceedings Through Digitalization.” The document sparked a significant public reaction—some consider it a progressive tool for creditor rights protection, while others see it as a threat to the constitutional rights of citizens. This analytical article will examine in detail what exactly this draft law changes, whose property and how it can be seized, and what risks exist for ordinary Ukrainians. Essence of the Draft Law: Digitalization or Increased Pressure?The official purpose of Draft Law No. 14005 is to digitalize enforcement proceedings, speed up debt collection, and ensure effective execution of court decisions. In practice, this means the creation of a single automated system that combines the Unified Debtor Register with state property registries, banks, notaries, MIA service centers, and other institutions. The draft law provides for amendments to seven key Ukrainian laws, including “On Enforcement Proceedings,” “On Notaries,” “On Banks and Banking Activity,” “On Road Traffic,” “On State Registration of Real Property Rights,” among others. The principal innovation is the automatic blocking of debtor property without additional court orders, immediately after information is entered into the Unified Debtor Register. How the New Collection System Will WorkUpon the enactment of Draft Law No. 14005, a fundamentally new model of forced enforcement of court decisions will operate: Automatic inclusion in the Unified Debtor Register. After the initiation of enforcement proceedings, information about the debtor is automatically entered into the UDR, which is integrated with all state registries. Instant blocking of transactions with property. As soon as one is entered into the register, the debtor loses the ability to dispose of their property—real estate, cars, shares, corporate rights, securities. Automatic arrest of bank accounts. Banks gain access to the UDR and block operations on the debtor’s accounts, including electronic money and payment services. Ban on notarial actions. Notaries cannot certify any agreement on the disposal or pledge of the debtor’s property—sale, gift, exchange, collateral become impossible. Blocking of vehicle registration. The Ministry of Internal Affairs will prohibit any registration actions with the debtor’s vehicles. Automatic lifting of restrictions after payment. After the debt is repaid, the system automatically notifies, removes the person from the UDR, and lifts all restrictions. Who Is Subject to Automatic CollectionDraft Law No. 14005 applies to all categories of debtors, regardless of the type of debt: Debtors to banks and non-bank financial institutions; Debtors for utilities (heating, water supply, building maintenance); Debtors for alimony (after three months of non-payment automatically enter the register); Debtors by contracts between individuals; Debtors to condominium associations for building maintenance; Debtors under any other obligations confirmed by a court decision. It is critical that the amount of debt does not matter for the application of automatic restrictions. Even debt of just a few hryvnias lands a person in the UDR, after which their accounts and property are automatically blocked. Sole Housing: Can It Be Taken?One of the most painful questions is whether sole housing can be taken for debts after the adoption of Draft Law No. 14005. The official position of authorities and lawyers is that the norms on the protection of sole housing remain unchanged. Under current legislation, sole housing may be realized only if the amount of the debt exceeds 20 minimum wages (as of November 2025, about 160,000 UAH). If minors or disabled persons are registered in the home, forced sale is virtually impossible. However, experts warn: the draft introduces mechanisms that make this norm formal. The debtor cannot sell or mortgage the apartment to pay off the debt because accounts will be blocked and the notary will not certify the transaction. The enforcer gets the right to independently determine the method of repayment, and as a result, even “untouchable” housing could end up on auction. Some politicians and human rights defenders, including Batkivshchyna party leader Yulia Tymoshenko, claim that for the first time in Ukrainian history, the draft prescribes a procedure for depriving a person of sole housing contrary to the Civil Code. However, this claim is contested by other experts who emphasize that the basic rule on 20 minimum wages remains in effect. Procedural Features and Powers of EnforcersDraft Law No. 14005 significantly expands the powers of state and private enforcers: Access to all state databases. Enforcers receive online access to information about property, accounts, income, securities, and corporate rights of the debtor. Independent determination of collection method. The enforcer may independently decide which property to seize, what accounts to block, in what order to collect the debt. Seizure without a court decision. Seizure of property, account blocking, and restriction of transactions are applied automatically based on the enforcer’s order, without the need for a separate court decision. Detailed procedure. The draft prescribes clear deadlines for enforcement actions (within a day, three days, etc.), which minimizes the risk of corruption. These provisions have provoked mixed assessments. On one hand, detailed regulation and automation genuinely reduce the risk of bribery. On the other hand, the lack of judicial control at the stage of applying restrictions creates a risk of abuse. Criticism and Constitutional RisksThe draft law has encountered strong criticism from human rights defenders, lawyers, and some MPs: Violation of the constitutional right to property. Article 41 of the Constitution of Ukraine states: “No one may be unlawfully deprived of property. The right to private property is inviolable.” The draft allows automatic limitation of property rights without individual judicial assessment of the proportionality of such restrictions in each specific case. Lack of judicial control. Property seizure and account blocking are carried out without a separate court order, solely on the basis of the enforcer’s order. This essentially allows one to be “shut out” of economic life without real judicial review. Risk of errors and abuse. The automated system does not provide mechanisms for quickly appealing erroneous UDR entries. A mistake in the register could block legitimate property transactions. Opportunities for raiding. Experts warn that broad

The Military Medical Commission (MMC) at the Territorial Recruitment and Social Support Center (TCRC) issues conclusions on fitness for military service, which often have decisive significance for the future of citizens. However, not all MMC conclusions are fair—some contain procedural violations or are based on incomplete medical information. This analytical article examines the legal grounds for appealing a formal medical examination, detailed procedures, typical MMC errors, and practical recommendations for protecting your rights. Concept and characteristics of a formal medical examinationA formal medical examination by the MMC is an assessment where the commission fails to carry out a full diagnosis, ignores existing diseases, does not consider medical documentation, or allows procedural violations. Main signs of formality include being examined by a doctor of the wrong specialty, disregarding outpatient cards or hospital medical reports, failure to conduct necessary instrumental tests (X-ray, ECG, ultrasound), incomplete or absent lab analyses, neglecting interrelated conditions, ignoring chronic illnesses, or conducting a brief interview without proper inquiry into complaints or medical history. In practice, it is common for an MMC to determine fitness for service as category “A” (fit) or “B” (fit with some limitations), even when this contradicts objective medical data. Legal grounds for appealUkrainian legislation allows conscripts and reservists to appeal MMC findings both administratively and through the courts. Key legal documents establishing appeal rights include: the Administrative Judicial Procedure Code of Ukraine, the Regulations on Military Medical Expertise, regulations on TCRC and Social Support, the roster of diseases and defects determining fitness for military service, and Supreme Court resolutions regarding appealed MMC findings. You may appeal the MMC conclusion if the medical examination procedure was violated, a disease, injury, or wound was ignored, an incorrect fitness category was assigned, necessary tests or analyses were not conducted, specialist opinions were omitted, or medical errors were made in evaluating health status. Pre-court appeal procedureAppeal begins with an administrative process, saving time and resources. First, file a clear, reasoned application for review of the MMC decision, specifying exact procedural shortcomings and referencing ignored medical documents, and request a repeat examination in a different healthcare facility.Attach a copy of the MMC decision, military registration documents, specialists’ medical opinions, excerpts from medical records, test results, hospitalization documentation, and other materials supporting the seriousness of illness or injury. Complaints regarding district (city) TCRC MMC decisions are submitted to the relevant regional (Kyiv city) TCRC MMC, complaints about decisions of regional MMCs are filed to the Central MMC (CMMC) of the Ministry of Defense of Ukraine, and decisions of the CMMC can only be appealed in court. Complaints can be delivered in person, by mail, or electronically, with confirmation of receipt. After reviewing the complaint, the higher MMC may recognize the complaint as justified and: cancel the decision and review it; refer for a control medical examination at another institution; or dismiss the complaint and leave the ruling unchanged. Note that appealing does not suspend the MMC decision—it remains valid until a new decision is issued. Typical MMC errorsCommon errors that are grounds for successful appeal include: examination by an inappropriate specialist, failure to question the patient about complaints or history, ignoring outpatient records, necessary tests not performed or omitted from results, comorbidities not considered, fitness category assigned without reference to disease progression, psychiatric or neurological evaluations disregarded without explanation, commission arbitrarily downgrading bodily function impairment. Judicial appeal procedureIf the administrative process is unsuccessful or a CMMC decision is appealed, court action is required. The court only examines procedural violations, not the medical evaluation itself. It cannot re-diagnose; it may overturn the MMC conclusion if procedure was violated, commission acted outside its authority, vital case materials were ignored, or there was a clear error in applying the roster of diseases. Deadlines for court appeals: 6 months from receiving the MMC conclusion (if not appealed administratively); 3 months from receiving the higher MMC conclusion (if previously appealed). Claims are filed at the administrative court located where the MMC is or where the plaintiff resides.You may petition to suspend the MMC decision until the case is resolved. Courts are usually reluctant to review medical decisions, considering them the prerogative of medical professionals. Proving procedural violation requires thorough investigation, involving medical experts, analyzing documents, and reviewing MMC transcripts. Practical recommendations for protectionTo successfully appeal a formal medical examination:Gather all medical documents in advance, including private physician reports; during the MMC examination, request written consent to view outpatient records; ask commission members for written justification of their findings; if possible, have a lawyer or advocate present during the examination; save all written records and evidence of procedural violations; timely file a complaint to a higher MMC; seek a specialized lawyer with MMC experience; compile maximum medical evidence. Consequences of a successful appealIf the appeal is successful, the MMC ruling is annulled and a new one issued in the complainant’s favor; a control medical examination at a different institution is ordered; the correct fitness category is assigned (for example, instead of “A,” category “B” or “G”—unfit for service); unbiased review of the case is guaranteed. TimeframesAdministrative review may take weeks to months, depending on commission workload. Court hearings usually take 6–12 months in the first instance, longer if further appeals are needed. ConclusionAppealing a formal MMC examination at the TCRC is a complex but realistic process available to every citizen. Success depends on the quality of medical documents, clarity of appeal grounds, timely filing of the complaint, competent legal support, and persistence in defending rights. Citizens have the right to demand a fair and objective health assessment from the MMC. If this does not happen, appeal is a lawful and effective way of protection. Author: Svitlana Krutorogova, attorney with “WINNER” Law FirmIf you have questions or challenges regarding MMC appeals, documentation preparation, medical expertise, understanding disease rosters, MMC representation, or legal aspects of military medical expertise—contact expert administrative and military law professionals. “WINNER” Law Firm offers: expert consulting on substantiating MMC conclusions; drafting reasoned complaints referencing medical facts and law; collecting and systematizing medical

The Ukrainian accounting community is experiencing an era of transformation. Starting in May 2026, the launch of the Unified Register of Qualifications is expected, which could fundamentally change the rules of professional practice for accountants, chief accountants, financial directors, and tax consultants. In this article, we examine legislative changes, certification requirements, implications for professionals, and practical recommendations for preparation. Legislative Framework and Premises for Change.   The reform of the accounting profession in Ukraine is linked to Euro-integration obligations, particularly the implementation of EU Directive 2005/36 on the recognition of professional qualifications. Following the signing of the Association Agreement, Ukraine has committed to harmonizing national standards with European requirements. The key document is the Law of Ukraine dated April 15, 2025, No. 4353-IX “On Amendments to Certain Legislative Acts to Improve the National Qualifications System,” which introduced the concept of professional qualifications and the Unified Register of Qualifications – the Classifier of Professions. The document set a one-year deadline for creating the register – by May 2, 2026. On October 29, 2025, the Cabinet of Ministers adopted Resolution No. 1387 “Certain Issues Regarding the Functioning of the Unified Register of Qualifications – the Classifier of Professions,” which tasked the National Qualifications Agency with creating an electronic platform containing information about professional standards, qualification centers, and certification procedures. National Qualifications Framework and Professional Levels.  The National Qualifications Framework (NQF) establishes clear levels of professional competence for accountants. This system distinguishes: Level 5 NQF – Junior Accountant (performing individual accounting processes under supervision); Level 6 NQF – Accountant (independent work, accounting maintenance, tax reporting, financial analysis); Level 7 NQF – Chief Accountant (management of accounting department, control, risk assessment); Level 8 NQF – Financial Director (strategic planning, company financial management). Requirements for future certification will most likely correspond to these NQF levels. Who Must Undergo Mandatory Certification.  Currently, legislation does not provide a clear list of positions for which certification will be mandatory. Law No. 4353 and Resolution No. 1387 do not specify which worker categories must undergo certification. However, public statements and expert discussions emphasize that mandatory certification will likely apply to: chief accountants of enterprises; financial directors; specialists who sign financial and tax reports; accountants of public interest entities (according to Art. 8 of Law No. 996-XIV “On Accounting and Financial Reporting in Ukraine”); tax consultants and advisors. For most ordinary accountants, especially those working in small enterprises or for sole proprietors, mandatory certification may not apply at the initial stage. Professional Standards.  In 2025, the Ministry of Finance approved the first professional standards for budget sector accountants: “Budget Institution Accountant” (approved July 22, 2025) – Level 6 NQF; “Chief Accountant of a Public Interest Entity” (approved July 21, 2025) – Level 7 NQF. These standards define work functions, professional competencies, and educational and experience requirements. They will form the basis for developing exam programs and certification procedures. How the Certification System Will Work.  According to the logic of Law No. 4353 and Resolution No. 1387, the certification process provides: Exams will be administered exclusively by state qualification centers accredited by the National Qualifications Agency. Specialists can prepare for exams at any educational institution, professional development courses, or independently. Upon successfully passing the exam, a national certificate is issued and entered into the Unified Register of Qualifications. Employers will be able to verify certificates online through the public registry. Exam programs will be based on professional standards. Education and Competency Requirements.  For individuals who sign financial or tax reports, education not lower than bachelor’s degree (Level 6 NQF) is required. This ensures basic compliance with the knowledge level necessary for making responsible financial decisions. Expected competency requirements will include: knowledge of national and international accounting and reporting standards; understanding of tax legislation; proficiency in digital tools and accounting automation software; financial analysis and risk management skills; adherence to professional codes of ethics; communication and management competencies (for higher levels). Tax Consultants.  Separate professional standards are being developed for tax consultants, which will define requirements for: knowledge of international taxation; analytics and risk management; communication and professional ethics; digital competencies and work with electronic services. This creates a foundation for mandatory certification of tax specialists in the future. Transition Period and Timelines.  The Register of Qualifications will officially begin operating on May 2, 2026, when Resolution No. 1387 takes effect. After this date, phased implementation of mandatory certification is expected for specific professional categories. Likely scenario: First, certification will become mandatory for chief accountants of public interest enterprises, financial directors, and tax consultants. Later, requirements may extend to other worker categories. Unresolved Questions.  Several questions remain without clear answers: Who exactly must undergo mandatory certification? What will the exam look like and which topics will it cover? Which centers will be accredited to conduct exams? Will international certificates (ACCA, CIMA, CIPFA, etc.) be recognized? What will the exam cost? How often will qualification renewal be required? This is normal for a transition period. While regulatory frameworks are being established, standards are being developed, and centers are being accredited, complete clarity is not yet available. Practical Recommendations for Accountants.  To prepare for upcoming changes, experts recommend: Follow official updates on websites of the Ministry of Finance, National Qualifications Agency, and professional associations. Study professional standards for your worker category. Enhance qualifications through courses, webinars, and training on national and international accounting standards. Develop digital competencies and learn new accounting automation software. Preserve documents on education, work experience, and professional development courses. Don’t panic – changes will be implemented in phases, considering professional community input. Implications for Employers.  Employers should also prepare for innovations. They should: Clarify qualification requirements for accounting positions in staffing plans. Budget funds for employee certification. Create conditions for accountants’ professional development. Understand that certified professionals will have competitive advantages in the labor market. International Context.  Mandatory accountant certification systems exist in most European Union countries. For example, in Poland, Germany, and France, specialists must pass state exams to gain the right to sign financial reports. Ukraine is adapting

Cancellation of VAT registration certificate is one of the most important tax procedures for business, as it affects the operating model, tax obligations, and the company’s legal status. In this analytical article, key reasons, legal grounds, a detailed step-by-step algorithm, common risks and practical advice for protecting interests during VAT deregistration are reviewed. Reasons for VAT certificate cancellationVAT status may be cancelled either at the initiative of the business entity or by the tax authority in case of certain violations or non-compliance with legislative criteria. Main grounds for cancellation include: voluntary decision by the enterprise (for example, taxable operations volume below the threshold set in Art. 181 of the Tax Code); non-fulfillment of legislative requirements regarding turnover or payment of tax obligations; violations in tax accounting and VAT invoice registration; a court decision regarding termination of activity, bankruptcy, liquidation or appropriate grounds for deregistration; other special cases defined by Art. 184 of the Tax Code of Ukraine. Voluntary cancellation: detailed procedureIf the business decides to voluntarily cancel VAT registration, strict compliance with Tax Code requirements is necessary. The procedure consists of: Submitting application form No. 3-VAT (J/F 1310404) to the tax office at the place of registration; Verifying completeness of information (especially the authorized person’s signature); Waiting for a tax authority decision within 10 calendar days; If there is tax debt, a repeat application is submitted after settlement with the budget; Receiving official notification on VAT status cancellation (form No. 6-VAT) within 3 working days. Important! If the electronic application has errors or incorrect information, the tax office offers to submit a new application with clarification of rejection reasons. Tax authority-initiated cancellationThe tax authority may initiate VAT deregistration if the business entity: does not conduct economic activities for an extended period; violates tax accounting rules or fails to submit reports; has a court decision for activity termination. The tax office must notify the VAT payer about cancellation in written or electronic form no later than 3 working days after the decision. The entity has the right to file objections and appeal through administrative or judicial channels. Consequences for business after VAT cancellationLosing VAT payer status involves various legal and financial consequences: obligation to charge and pay VAT on supplies ends; final reporting, calculations with the budget, and VAT invoices must be corrected; business operation model with counterparties changes (they must be informed about VAT loss); enterprise transfers to general or simplified taxation system; possible consequences for goods balances, fixed assets, depreciation; assessment of impact on partnership and foreign economic contracts is required. Settlement procedure and final reportingIn case of cancellation, the following steps are mandatory: file the final VAT tax return for the last reporting period; clear all tax debts, penalties, and fines; declare remaining goods, fixed assets, etc.; send correspondence to counterparties (clarification of tax credit, liabilities). If taxes were not paid for the last period, the tax office must ask to file a new application after full VAT payment. Typical mistakes and risks during cancellationMost common mistakes: incorrect completion of application, missing signature, inaccurate data; failing to timely notify counterparties; unaccounted tax liabilities for the last period; neglecting mandatory final return filing; unpaid budget settlements. Consequences: tax office can refuse cancellation or apply financial sanctions. How to protect your interestsTo minimize risks, it is important to: consult a tax advisor or lawyer; check compliance of all data in applications and tax returns; pay all tax obligations in advance; prepare objections or claims with facts, deadlines, evidence of fulfillment; retain correspondence, copies of documents and tax office decisions. Special attention should be paid to problematic issues with invoice registry, settlements with partners, and changes in internal documentation. Judicial practice and typical casesUkrainian courts handle VAT cancellation cases initiated by both businesses and tax authorities. Success depends on: quality of documents and evidence preparation; following procedural deadlines; proper explanation of cancellation reasons and settlement; expert legal representation in court. Courts generally side with the taxpayer when formal mistakes of the tax office or lack of justified grounds are proven. Conclusions and recommendationsCancellation of VAT certificate is a complex process involving legal subtleties and financial consequences for business. Responsible actions, professional documentation and timely settlements help avoid risks and losses. If you face disputes or unjust cancellation, contact a tax lawyer for a strong defense. Author: Maksym Bahniuk, Head of Tax and Customs Law Practice, Law Firm “WINNER.” If you have questions or problems regarding VAT deregistration, settlements, application preparation, document processing, challenging tax authority decisions, or clarifying partnership liabilities — contact a team of professional tax lawyers. “WINNER” Law Company offers:· consultations for defending your interests in tax disputes;· expert audit of VAT applications and tax documents;· complete procedural support for VAT deregistration;· representation and defense in court proceedings. In today’s environment, it’s important to act carefully and rely on a professional team. We will help protect your business and promptly find solutions to the most challenging situations. https://youtu.be/KgqJ9tgfveI?si=TDqnCNnm0f0cY7so

Effective defense in criminal proceedings today is impossible without skillful use of mechanisms that allow the defense side to independently collect evidence. One of the key tools is the attorney’s inquiry, especially in the context of applying Article 93 of the Criminal Procedure Code of Ukraine (CPC). Given the significant procedural imbalance between the prosecution and the defense, the attorney’s inquiry sometimes becomes the only way for the defender to obtain necessary evidentiary information. Legislative regulation and procedural opportunitiesArticle 93 of the CPC of Ukraine stipulates that the defense side has the right to independently collect evidence, in particular by sending inquiries to individuals and legal entities. This provision gives the attorney the means to approach a wide range of entities — government bodies, businesses, institutions, individuals, and legal entities — with the requirement to provide information, documents, or their copies. Despite some procedural limitations, it is this mechanism that enables the defender to effectively collect information that an investigator or prosecutor might deliberately ignore during pre-trial investigation. The nature of attorney’s inquiry: non-procedural or procedural mechanism?The attorney’s inquiry has a dual nature. On one hand, it is based on the Law “On Advocacy and Advocate’s Activity,” which enshrines the attorney’s right to send requests for information in the interests of the client. On the other — requesting information under Article 93 of the CPC of Ukraine creates grounds to recognize the received information as procedurally significant for criminal proceedings. Judicial practice highlights debates on the admissibility of evidence obtained via attorney’s inquiry, but the general approach is that evidence collected by the defender in this way and properly attached to the case materials should be considered in the process of evaluating evidence. Practical features of application: key aspects Rules for drafting inquiriesThe inquiry must be made in writing, contain a precise justification of the legality and purpose of obtaining information. Attachments to the inquiry are required: copies of the certificate of authority (attorney’s certificate), sometimes documents confirming representation powers of the client’s interests. Responsibility for non-responseThe law provides for administrative liability for ignoring attorney’s inquiries, but in practice, responses are often not reviewed, especially in the case of private companies or new market entities, which refer to confidentiality or other formal grounds. Requesting information via investigating judgeIf the response to an attorney’s inquiry is glaringly refused or not provided within the established period, the defender may file a motion to the investigating judge for temporary access to items and documents. Judicial practice shows that such a motion may be satisfied if the attorney appropriately substantiates the procedural necessity of obtaining evidence. Judicial practice and admissibility of evidenceJudicial practice is ambiguous regarding the admissibility of documents obtained upon inquiry. On one hand, there are court decisions where refusal to provide information on attorney’s inquiry was found unlawful and entailed administrative liability for officials. On the other hand, in some proceedings, courts critically assess such evidence and may deem it inadmissible if the form or mechanism of obtaining it, prescribed by the CPC, was violated. It is important that evidence obtained through attorney’s inquiry is traditionally used not only for the client’s defense in criminal proceedings, but also in shaping defense strategy, giving consultations, and preparing written explanations. Typical challenges of application Attorney’s inquiries ignored by private entities; Formal refusals citing commercial secret, personal data, or other restrictions; The prosecution side challenging the admissibility of evidence obtained outside procedural rules; Vague or insufficiently substantiated purpose of inquiry, giving grounds for refusal to provide information; Lack of a unified approach in court practice to granting motions for temporary access to information obtained through attorney’s inquiry. Recommendations for attorneys on effective use of inquiries All inquiries should be made in writing with mandatory reference to Article 93 of the CPC of Ukraine and the Law “On Advocacy and Advocate’s Activity”; Include copies of the certificate of authority, attorney’s certificate, and power of attorney; Send the inquiry by registered mail or with delivery confirmation to the recipient; Document all attempts to obtain a response, keep evidence of sending and receiving; In case of refusal — initiate a complaint for administrative liability or motion to the investigating judge; Provide a well-reasoned justification for the need to obtain information in order to execute defense functions. ConclusionsAttorney’s inquiry in the light of Article 93 of the CPC of Ukraine is an effective and flexible instrument for exercising the right to defense. Despite numerous application problems and reluctance by some recipients to cooperate, competent use of this tool gives the defense side an additional chance for evidentiary activity. Successful obtaining and use of evidence depends on proper drafting of inquiries and the willingness to fight for client rights at all procedural levels — including challenging unlawful refusals and initiating checks for legal compliance. Author: Evhen Murchenko – Head of Criminal Law and Procedure PracticeLegal Association “WINNER“. If you have any questions or problems related to the use of attorney’s inquiries, evidence collection, or defense in criminal proceedings, you may contact our team for professional legal advice and support. We are open to cooperation and ready to help with the most complex procedural situations. https://youtu.be/V6VIYjriyBw?si=b8v5UTZ3YzE1ILqA