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The Legal Association “Legal Company WINNER” is your reliable legal partner across all regions of Ukraine, including Vinnytsia. Distinguished not only by experience but also by numerous accolades, the company guarantees every client expert guidance, a collegial approach, and real responsibility for the results of its work.Legal Company WINNER: the power of partnership, expertise, and regional support Our Accolades and Experience  -    Market leader in Ukraine: WINNER is consistently recommended by leading associations and business media in their rankings.  -    Over 15 years in the market: hundreds of successful cases in criminal, civil, corporate, commercial, and tax law.  -    Team expertise: our team members are lawyers with higher legal education, certified practicing specialists, and participants of international legal associations.  -    Awards and recognition: winners in nominations for “Best Law Firm in Criminal, Tax, Commercial Law, and Litigation” according to “Legal Newspaper” and “Liga Zakon”, “Most Technological Team”. Geography of Our Services  -    WINNER operates throughout Ukraine, including major cities and regions — Kyiv, Lviv, Odesa, Kharkiv, Dnipro, Vinnytsia.  -    Our partners and offices provide prompt support in every regional center and even abroad. Why Choose WINNER?  -    Collegial approach: each case is handled by a team of lawyers, which allows synergistic resolution of the most complex issues.  -    Responsibility and accountability: WINNER is a company with a reputation, brand, and transparent structure — there is always someone responsible for the result and service quality.  -    Partner network: wide geography of contacts ensures rapid response and expert support throughout the country.  -    Service cost: transparent rates, clear agreement for each stage, detailed financial consultation, and individual approach. WINNER in VinnytsiaOur lawyers and partners in Vinnytsia provide a full range of legal services: consulting, document preparation, court representation, protection of businesses and private individuals’ interests. Promptness, depth of practice, and regional case experience is what sets WINNER apart from less experienced market players. WINNER Legal Company is a team you can trust, and that works alongside you throughout Ukraine. Choose a legal association with experience, partnership connections, and collegial responsibility — choose WINNER to protect your legal interests. WINNER: Legal Assistance and Informational Support for Business Own YouTube Channel and Social Networks  -    WINNER’s YouTube channel — over 32,000 subscribers, featuring regular useful videos for business, legal analyses of current issues, practice reviews, and case studies on protection and development in various sectors.  -    Active groups on Facebook, YouTube, Instagram, Viber — our communities and channels allow you to quickly receive expert advice, share experiences, find partners among members, and always stay updated on changes in legislation and the business environment. Advantages for Your BusinessWINNER unites thousands of business owners, private entrepreneurs, top managers, and experts, creating an open space for partnership, learning, and idea exchange. Our active media presence not only supports legal protection but also real business development — helping find new clients, partners, and enter new markets thanks to a vibrant expert community. WINNER is your legal strength, a guarantee of transparency and business development through expert support, an extensive partnership network, and modern communication channels. Author: Ihor Yasko, Managing Partner at Legal Company “WINNER”, PhD in Law. https://youtu.be/k2-1dq7hxcY?si=3ke0I60xeZYCBIPf

The Verkhovna Rada of Ukraine stands on the verge of a large-scale reform of the business inspection system, which has already become a central topic for entrepreneurs, lawyers, and government agencies. This reform primarily aims to reset outdated mechanisms of state control, introduce new principles of transparency, a risk-based approach, digitalization, and real protection for law-abiding businesses from unjustified interference. Purpose and Essence of the Reform The inspection reform aims to reduce administrative pressure on enterprises and create a favorable environment for business operations in the complex postwar context. The draft law on the basic principles of state control establishes a new legal framework: clear definitions (audit, audit subject, entrepreneur’s electronic office, company rating), accountability of supervisory bodies and their officials, the rights and guarantees of businesses, including legal remedies against potential abuses by the state. According to government plans, the reform introduces the following key changes: Expanding the rights and responsibilities of business entities. Implementing an electronic office for entrepreneurs—a transparent communication channel with supervisory authorities. Clear division only into scheduled and substantiated inspections (with higher-risk sectors as an exception). Business rating system to determine the degree of risk. A support system for enterprises that promotes self-development and prompt problem-solving without excess bureaucracy. Introduction of audits as an alternative assessment model. Moratorium and Risk-Based Control A crucial step already taken is the announced moratorium on business inspections. Since summer 2025, there have been restrictions on certain inspections, particularly for low-risk companies or authorized economic operators. Inspections remain in sectors involving excisable goods, large financial turnovers, or suspected fictitious transactions. The risk-based approach provides for: Selecting companies for inspection using algorithms that consider company rating, tax violation history, scale of operations, and industry specifics. A priority system ensuring that law-abiding businesses are protected from routine control while the state focuses on areas with high risk. The use of new digital platforms for real-time monitoring and data analysis—reducing the number of physical inspections and human factor influence. Digitalization and Electronic Document Management One of the main trends of 2025 is digitalization in taxation and general control. The entrepreneur’s electronic office will be a core tool containing all inspection data, audit results, correspondence with tax and customs authorities, company ratings, and history. Electronic tax reporting and real-time data analysis enable: Automatically identifying discrepancies in financial transactions. Reducing the burden on entrepreneurs and efficiently preventing mistakes or fraudulent actions. Promptly responding to risks without physical intervention, ensuring transparency and predictability of inspections. New Mechanisms of Accountability and Safeguards The reform includes several innovations to protect businesses: Personal liability for officials of supervisory bodies for unjustified or unlawful interference in business activities. Expanded guarantees for businesses: the right to legal support during inspections, data protection, and the ability to challenge unlawful decisions. In cases of unjustified denial or obstruction of inspections, clear entrepreneur responsibility with the right to appeal. Establishment of clear deadlines for processing inspection results—the system must act as quickly as possible; any delays or manipulations are inadmissible. Impact on Business Processes and Investment Attractiveness New guidelines and control principles are expected to bring significant benefits: Predictability in state-business relations will ensure business stability and increase Ukraine’s investment attractiveness. Honest entrepreneurs will be able to plan without fear of sudden inspections or operational halts. Implementation of rating and audits will foster a transparent competitive environment and help resolve issues legally and openly. Deregulation and reduced excessive permits, as promised by the government, will lower administrative costs and allow for focused business growth. Specific Conditions for Business Categories Notable changes are felt by small and medium-sized enterprises and individual entrepreneurs: Small businesses on simplified frameworks will get more protection and less risk—the principle: “don’t interfere if activity is transparent.” High-risk sectors and large corporations with complex structures remain under stricter oversight with special algorithms and set criteria for planned inspections. The government promises support through consulting services, information platforms, and swift review of appeals. Legal and Criminal Law Changes It is planned to enhance procedural rules for bringing businesses to account: Opening new criminal cases against businesses will require approval from the Prosecutor General or a regional head, minimizing arbitrary law enforcement pressure. Interaction between law enforcement and customs authorities, as well as the launch of a digital control system, will form the basis for protecting businesses from raiding and corruption. Challenges and Criticism of the Reform Despite positive steps, part of the business community and experts express concerns: Potential for unjustified suspensions of businesses due to vague risk criteria. Some sectors highlight insufficiently detailed criteria for scheduled inspections. Lack of experience and digital literacy among some civil servants may delay real implementation. Prospects and Business Recommendations The new approach to inspections is not merely procedural change but a fundamental transformation in state–business relations. The reform’s success largely depends on the quality of digital tool implementation, staff training, and effective interaction among all process stakeholders. Practical recommendations for entrepreneurs: Monitor legal updates and risk criteria on official platforms. Implement internal financial controls and electronic document management systems to increase rating and reduce inspection probability. Respond promptly to regulator requests via the electronic office, documenting all communications. In case of conflict, use legal support and appeal unlawful actions as prescribed by law. For startups and new enterprises, carefully build tax history and regularly assess risk indicators. Conclusion The business inspection reform is one of the key steps in transforming Ukraine’s postwar economy. Its successful implementation will end chaotic inspection practices, opening new prospects for entrepreneurship development based on European and global principles of transparency, predictability, and business protection. Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at WINNER Law Firm. https://youtu.be/rEd6me-Ume4?si=-Q4VnBo4KmPZ52U9

New Approaches to Blocking: The Beginning of ReformIn August 2025, the Cabinet adopted Resolution No. 1048, which radically revised the mechanism for blocking tax invoices (TI) and adjustment calculations (AC). The main goal is to reduce bureaucratic pressure on businesses, ensure a more objective approach to risks, and make the monitoring procedure more transparent for VAT payers. The changes take effect 30 days after official publication to give businesses time to adapt. What has changed in the blocking approaches?Thresholds for automatic (unconditional) registration of tax invoices have been increased: the transaction volume limit has risen from 1 million UAH to 3 million UAH per counterparty, giving small and medium-sized businesses broader opportunities to register without inspection. Criteria for a positive tax history have been optimized — businesses with a record of diligent tax payment now have more opportunities to avoid blocking. For regions at risk of hostilities, a mechanism for unconditional registration of all tax invoices has been introduced, regardless of size — this allows for stable operations and budget reimbursement. Risk criteria: what’s new?Risk criteria have become more understandable and less bureaucratic: the system now automatically assesses risks, factoring in industry specifics, taxpayer history, supplier status, and transaction volumes. According to the Ministry of Finance and the State Tax Service, the number of businesses facing blocking will decrease by half. Honest businesses will be able to fill the budget without constant fear of invoice blocking. Positive tax history: a new factor of trustThe updated approach to “positive tax history” provides for: Increased transaction volumes for unconditional registration and greater flexibility for small and medium businesses. Accounting for consistent tax compliance in previous periods. If a “white” status is present, a high chance of passing automated monitoring, reduced risk, and expedited registration of TIs/ACs. Operations in combat zonesA special procedure applies for businesses in areas at risk of hostilities or occupation: for these regions, automatic invoice registration is provided to ensure uninterrupted activity and avoid unnecessary inspections. This is the government’s official response to demands of businesses operating in difficult conditions. Registration of blocked invoices: unblocking mechanismThe procedure for automatic registration of blocked TIs/ACs has been improved — if changes to taxpayer data are verified, the system will make accelerated decisions. Automatic consideration of the VAT taxpayer’s data table has been introduced — no need to submit additional explanations for standard deliveries, reducing the load on tax authorities. Impact on business and budgetThe system will become more predictable: businesses will be less at risk of blocking during routine operations, and automated monitoring will reduce administrative costs. Investment attractiveness will increase — clear and transparent rules will foster growth of small and medium-sized businesses and reduce the number of complaints and disputes with the tax authorities. All innovations aim for stable budget fulfillment, prevention of fictitious VAT credits and abuses, and enhanced transparency of goods and services circulation. What remains unchangedFor operations with high risk of fictitiousness not confirmed by actual supplies, the blocking mechanism remains. Large businesses, new taxpayers, importers, and industries with problem histories remain under control, but criteria have become clearer. Consequences for accountants and sole proprietorsThe registration procedure is greatly simplified due to higher limits and expanded definition of positive history. The volume of explanatory documents to the tax authorities is reduced — a data table or explanations electronically are sufficient. Clear response times introduced — blocking must be documented and automatic in the system. Prospects of the reformThe Cabinet considers large-scale changes in the procedure for blocking tax invoices and ACs a step towards liberalizing VAT administration and stabilizing business operation during wartime and post-war periods. The new monitoring system is expected to focus only on real risks, giving conscientious taxpayers confidence in stable operation. Conclusions and recommendationsThe updated procedure provides real protection for small and medium-sized businesses, entrepreneurs in risky regions, and exporters. Accountants and managers should keep track of current invoice registration dates, new risk criteria, and changes in their own tax history. Don’t delay documenting transactions: automatic registration applies only to transparent activities. This modern reform signals to businesses to develop confidently, spend less time on bureaucracy, and focus on real growth — not on fighting systemic blocking of TIs and ACs. Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at WINNER Law Firm. https://youtu.be/rEd6me-Ume4?si=8pQ4e_CCglyOmlOc

Banks introduce monitoring of pensioners’ accounts — the Pension Fund may suspend payments for those who have been receiving pensions by proxy for more than a year, have not undergone physical identification, or have not made any outgoing transactions; to restore payments, identity confirmation will be required in person or online.Bank control and suspension of pension payments: analysis of the changesUkraine’s modern pension system is undergoing reforms aimed at improving transparency and the protection of citizens’ social rights. In 2025, the government and the Pension Fund announced a draft regulation obliging banks to introduce additional monitoring of pension accounts. These changes concern not only verification procedures but also the rules for assigning and suspending pension payments for certain categories of pensioners.Reasons for enhanced controlThe introduction of new rules responds to risks of fraud, abuse of social benefits, and the need to align Ukraine’s pension system with European standards. Monitoring pensioners’ accounts gives the Pension Fund and banks tools to combat misuse and double payments.How the new mechanism will workEvery month, banks will submit information to the Pension Fund about pensioners who: have received pensions by proxy for more than a year (without personal presence); have not undergone physical identification (in person, at a branch, or via online checks); have not made outgoing transactions for a prolonged period.Who may have payments suspended?The Pension Fund will receive automated signals from banks about “risky” pensioners and may initiate suspension: if the account holder has not been identified for a year; if no account activity has occurred for a long time; if funds are received by proxy without personal identification.Payments can be restored only after identification — in person at a bank or via online video confirmation.Legal and practical featuresBanks are required to: exchange data monthly with the Pension Fund; maintain updated information on the last identification date; ensure personal data protection.Certain changes will affect the procedures for receiving unpaid pensions and funeral assistance. Where relatives of a deceased pensioner live in government-controlled territory, payments will be made as usual; otherwise — only with documented confirmation in the Fund.Why this control? To prevent pension fraud; Improve accuracy and relevance of data; Prevent losses to the Pension Fund from uncontrolled or double payments; Align with European compliance standards.Risks for pensioners If the account is not used or identification not passed, payments may be suspended; People residing abroad or in occupied areas may encounter extra verification and documentary demands; Automation mandates regular status checks, which could be challenging for elderly or less mobile individuals.Outlook and consequencesThe reform is a step toward a transparent pension system. The new mechanism will help detect violations faster, protect funds, and reduce duplications. The main thing is to follow verification requirements and be informed about the process.Advice Check your status with the bank and Pension Fund at least once a year. Follow identification requirements to avoid payment suspension. If suspended, promptly contact your bank or the Fund for identity verification. Never share personal data with unknown persons or dubious websites.Bank monitoring will help minimize risks and build European-level citizen protection in Ukraine’s pension system. Author: Ihor Yasko, Managing Partner of JSC “Legal Company WINNER”, Ph.D. in Law. https://youtu.be/k2-1dq7hxcY?si=JrETw8HUcKyU-bn5

The year 2025 has become a landmark for Ukraine’s financial system and e-commerce in the context of global digital integration. On August 27, the government supported a bill that opens a new chapter in the interaction of the state, business, and users of digital platforms—automatic exchange of income data received via platforms like Uber, Bolt, Airbnb, Booking, Glovo, OLX, and so on. This step is strategic for aligning Ukraine’s tax system with EU, OECD, and IMF requirements by implementing the EU DAC7 Directive and OECD digital reporting recommendations. Background of the Draft Law: European Integration and Combating the Shadow EconomyImplementation of tax data exchange became part of Ukraine’s international commitments as a candidate for EU membership, in parallel with financial cooperation with the IMF and OECD. The main aim is to reduce tax evasion in the digital sector and ensure transparent financial flows. Before this law, much of the income generated via digital services remained “shadowed”—especially in short-term rentals, freelancing, ride-sharing, delivery and online trading sectors. The New Model and European ExperienceThe bill amends the Tax Code and other acts to enable automatic international exchange of information on income earned on platforms. The bill is adapted according to EU Council Directive DAC7 (2021/514) and OECD model rules, already applied in EU member states. Similar systems in Europe ensure transparency and accountability in digital services and e-commerce. Who Is Covered by the Law?All digital platforms on which users earn—both Ukrainian and international operators (Uber, Glovo, Bolt, Airbnb, OLX, etc.)—if the user is a Ukrainian tax resident.Platforms include ride/passenger services, short-term rentals, freelancing, food delivery, online sales. What Changes for Sellers and Platform Users?Information about individuals’ incomes (including contractors, landlords, drivers, sellers, and freelancers) will be automatically transmitted from platforms to Ukraine’s Tax Service. Ukrainian tax officials, in turn, will transmit data about non-residents’ incomes (from Ukrainian platforms) to their foreign counterparts.Instead of filing each declaration, the platform operator acts as the tax agent: it reports the income, withholds, and pays personal income tax (PIT).For people with small, irregular incomes (e.g., one-off sales), taxation does not apply.For regular activity/accounts, the PIT rate is 5%; for large volumes or violations, the standard 18%. Administrative Changes for PlatformsOperators are required to: Register with regulatory authorities, introduce user identification and report incomes. Provide structured information to the Tax Service, including IDs, bank details, residence address. Inform users about reporting, allowing mechanisms to challenge or supplement data. Update IT systems, compliance policies, enhance legal due diligence and amend privacy policies as per new standards. Exceptions, Data Protection, and Specific CasesThe law provides exceptions for those making minor, ad hoc sales, small transaction amounts, or single dealings.Personal data handling must comply with GDPR and OECD standards, including access and correction rights. Market Impact and Expected Effects Increased budget revenue—hidden income becomes visible to the tax service, boosting PIT and SSC collection. Equal rules for Ukrainians and non-residents—a unified tax model for all platform users. A “white” digital economy—system-level, not fragmented, market control and elimination of “grey” freelancing and online sales. New challenges for platforms—IT investments, staff training, legal adaptation to transparent reporting. Improved investment climate—compliance with OECD/EU standards makes Ukrainian businesses more attractive for international contracts. Conclusions and Practical AdviceAutomatic income data exchange in the digital sector is not only a new tax risk, but also a unique opportunity to boost trust in digital platforms, align the market with European standards, and provide protection from sanctions for shadow income.Platforms: urgently review IT systems and contracts, conduct legal checks of entities, and develop compliance procedures tailored for the new requirements.Users: update bank details, consult tax advisors, and keep income records even for small online sales.Business overall: companies cannot avoid the shift to a transparent digital economy and global reporting, plus readiness for regular and automated tax inspections. P.S.The introduction of automatic data exchange is just the first step towards a truly open economy, where electronic compliance and transparency become tools of trust, not just bureaucracy. Author: Ihor Yasko, Managing Partner of JSC “Legal Company WINNER“, Ph.D. in Law. https://youtu.be/k2-1dq7hxcY?si=JrETw8HUcKyU-bn5

Why is this relevant?In today’s labor market, businesses and employees increasingly face the choice: formalize relations as employment or use a flexible civil law approach. This decision impacts not only the rights and obligations of the parties, but also social guarantees, security, liability, and taxation. Employment contract: classic guaranteesAn employment contract is signed between the employee and the employer for work in a specific specialty or position. Advantages include:The employee complies with company work rules, follows a schedule, and receives wages at least twice a month.The employer provides a workplace, working conditions, briefings, safety measures, and social guarantees (leave, sick pay, insurance, etc.).An order is issued, an entry is made in the employment record, official seniority is formed, and wages cannot be below minimum.The employee is protected from unlawful dismissal, has rights to rest, compensation, and protection from discrimination.At the same time, employment contracts typically involve subordination, systematic work, and clear oversight by the employer. The employer determines the time, method, and duration of the work. Civil law contract: freedom and risksA civil law contract (contract for services, work) is used for a specific job completion or service delivery. It’s signed between any legal or physical persons, the contractor is not on the staff and organizes work independently. Key features:The focus is on the result, not the process: payment is for completed work or services, not work hours.No control over the work process, no fixed schedule or subordination.No social guarantees or insurance; no paid leave, sick pay, or entries in the work record.Relations governed by the Civil Code, not labor laws.The contract is always in writing, fixes the term or is valid until completion. Key differences and what to considerThe main criterion is not what’s convenient for business or contractor, but the factual nature of relations and alignment with real practice.If an employee performs regular service functions, obeys internal rules, is subordinate to the employer, uses company resources — it’s an employment contract, regardless of contract wording.If the goal is a defined result (repairs, design, audit) without control over the process and payment upon completion — it’s civil law. Substituting employment with civil contracts to minimize taxes and reporting carries risks of inspection, fines, recognition as employment and extra tax/social charges. Risks and typical mistakesSubstituting employment with a civil law contract (when actual employment exists) means for the employer:Administrative liability, fines.Back payment of social guarantees.Legal disputes and reputational loss.The worker loses protection, stability and official seniority — which may negatively affect pension or social rights. Case law and modern trendsUkrainian courts increasingly side with employees if it’s proven actual employment took place, regardless of a signed civil contract. Courts look at subordination, regular work, reliance on instructions, and signs of formal staff employment. Practical adviceCarefully analyze actual relations before signing the contract.Assess if you need a worker long-term with social guarantees, or just a “turnkey” result.Specify subject, schedule, responsibility and price in the contract according to actual intent.Track completed work and keep supporting documents for proper taxation and to avoid disputes.Consult a lawyer if you have doubts about the nature of relations. ConclusionChoosing between an employment and a civil law contract should be justified and correctly formalized: it is vital for financial and social safety of both parties. The best strategy is transparency and legal compliance, without blurred boundaries or “grey” schemes. Author: Oleksandr Nakonechnyi – attorney, head of corporate and commercial law practice at the Law Firm “WINNER”. https://youtu.be/k2-1dq7hxcY?si=JrETw8HUcKyU-bn5

Employment of a new worker is not only an HR step, but also an important legal procedure accompanied by stringent regulatory requirements for informing state authorities. In 2025, updated rules on job notification mandate timely reporting to the State Tax Service (STS) and the Territorial Recruitment and Social Support Center (TRC, military enlistment office). Proper adherence to notification deadlines will help avoid significant fines and maintain the company’s flawless reputation. Tax Office (STS) Notification: Key RequirementsLegal basisAccording to Part 4, Article 24 of the Labour Code and Cabinet Resolution No. 413 of June 17, 2015 (as amended on February 21, 2025, No. 184), employers must submit a notification to the STS using the established form before an employee starts work.Procedure and timelinesNotification is submitted through the electronic office or other electronic means to the STS before the employee actually begins work.Employment contracts and notification submission must precede the actual commencement of work.The date of employment contract/order is separate from the start date, allowing notification even on the same day as employment, but before granting work access. Important notesNo employee may be allowed to work without timely notification.Covers the conclusion of an employment contract, gig contract (for Diia City residents), but does not apply to civil law contracts. Notification to TRC: Rules and FeaturesWho is affectedNotification to the TRC is submitted for all conscripts, reservists, and liable persons hired. This applies to basic jobs and moonlighting, contractual or fixed-term employment.Legal regulation and deadlinesAs per Cabinet Resolution No. 1487 of December 30, 2022, within 7 days from the hiring order, notification (Appendix 4) must be submitted to the local TRC.Company directors responsible for military registration submit separate notifications (Appendix 1), also within 7 days. Exceptions and specificsIndividual Entrepreneurs (IEs) and those not keeping military records are exempt from TRC notifications.If an employee is not a conscript/reservist/liability holder, notification isn’t required.For position change, dismissal, or transfer, a notification must also be submitted to the TRC within set deadlines. Algorithm for hiring a reservist Sign an employment contract/order and obtain the employee’s signature. Submit notification to the STS before work begins. Submit TRC notification (Appendix 4) within 7 days of the order. Ensure receipt/confirmation of notifications. Responsibility for missed deadlinesSTS areaFailing to notify on time leads to penalties: up to 10 minimum salaries (MS) for each employee hired without notification.TRC areaAdministrative fine up to UAH 5,100, and repeated or serious breach — up to UAH 8,500. There may also be inspections and added legal scrutiny from TRC in case of delayed updates to military records. Practice highlights & FAQsForm update from May 2025 — new citizenship column, standardized structure for employers.For gig contracts, only Diia City residents submit notifications.Change in employee status (e.g., from secondary job to main) requires new notification to the regulatory bodies.Electronic forms are an advantage for large businesses, but interface issues often require extra attention from HR staff. Practical tips for managers and HRMake a note about notification submission in the employee’s file, and keep receipts.Track changes in forms and legislation — they are frequent!Ensure the employee’s personal file includes all statements, order copies, and notification proofs.If there’s an error, submit a cancelation and a corrected notification as soon as possible. ConclusionsToday, responsibility for compliance with notification laws falls chiefly on the employer. Failure to meet STS and TRC deadlines threatens not just the company’s legal security but also its reputation.Careful legislative compliance ensures avoidance of financial burdens from fines and supports a smooth and stable hiring process amid shifting regulatory demands. Svitlana Krutorogova — attorney, Legal Company WINNER. https://youtu.be/k2-1dq7hxcY?si=JrETw8HUcKyU-bn5

A search or detention is one of the most stressful situations anyone can face. An unexpected visit from law enforcement, a surge of emotions, pressure, and legal uncertainty can easily cause a person to become confused and act thoughtlessly, often bringing even more harm. In such circumstances, promptly involving a lawyer is not just a formality, but an essential protection of your rights, interests, and even freedom. Why is a lawyer’s presence essential during a search? Legality controlA lawyer’s first step is to check for a valid court order for the search and official credentials of law enforcement. Any violations of the law or abuse of authority are documented. Documentation of violationsA legal professional not only observes but records all procedural violations, abuses of power, psychological pressure, and unlawful seizure—allowing you to challenge the results and reclaim property. Making comments to the protocolIf the lawyer detects wrongful actions (e.g., seizure of items unrelated to the case), they may include objections in the protocol, which becomes strong evidence during court proceedings. Video and photo documentationOne of the most powerful tools is photo and video recording of the search process. Such material can serve as evidence in court, help prevent falsification, and protect against investigators’ misconduct. Psychological supportA lawyer is not just a defender, but creates a calmer, more controlled environment for the person involved, preventing provocations and excessive psychological pressure. Their presence disciplines law enforcement officers. How a lawyer protects during detention Ensures observance of detainee’s rightsA lawyer monitors the legality of the procedure and provides legal assistance from the very first minutes. They explain the right to remain silent and advise what actions should or should not be taken, helping avoid “capitulation” under psychological pressure. Present during interrogations and document signingA lawyer ensures that there is no coercion to self-incrimination, unlawful pressure, or procedural violations during investigative actions. No interrogations or signing of documents without a lawyer! Challenges law enforcement violationsThe lawyer records and appeals all illegal actions (detentions, seizure of property, denial of access to a lawyer), both during investigative actions and in court. This can significantly change the client’s legal position for the better. Legal consultation and defense tacticsWith a lawyer, you have a competent defense strategy that may eventually lead to charges being dropped or even procedures declared invalid. Common mistakes without a lawyer: Signing documents without reading them in full. Agreeing to interrogation without a lawyer. Failing to respond to law enforcement violations, not making remarks in the protocol. Improper conduct under pressure (emotional or rash statements and actions). Not recording bodily injuries after forced detention or search. Practical advice for searches/detentions: Stay calm and don’t argue—any information or emotion can be used against you. Demand immediate access to a lawyer; an investigator must allow a defender at any stage. Do not sign anything without consulting a lawyer—it may harm your case. All law enforcement actions must be under lawyer’s control. Record actions on video—this is allowed unless prohibited by the court. Include all comments in the search/detention protocol for your future defense. Do not agree to interrogation or self-incrimination without a lawyer—silence is often better than any explanations in such conditions. ConclusionA stressful or unpleasant visit from law enforcement is not the end if you have a professional lawyer by your side! Their participation ensures your rights are observed, provides real protection, and may even save you from unlawful accusations or loss of property. In such circumstances, involving a lawyer is not just an option, but your survival strategy and guarantee of justice!We always provide professional support and legal assistance in any region of Ukraine, either with our own lawyers or through our partners—but always under the quality control of the WINNER team.Author: Yevhen Murchenko — Head of Criminal Law & Procedure Practice, Law Firm WINNER. https://youtu.be/V6VIYjriyBw?si=nfQnEOUM1-30Pjk9

Starting from September 4, 2025, the statute of limitations in Ukraine will resume its course after having been “on pause” for a long time due to the COVID-19 pandemic (since April 2, 2020) and later during the period of martial law (since February 24, 2022).This new legislative regulation became possible following the adoption of the Law of Ukraine No. 4434-IX “On Amendments to Section ‘Final and Transitional Provisions’ of the Civil Code of Ukraine regarding the Renewal of the Statute of Limitations.” Legislative framework: Civil Code and special law Article 256 of the Civil Code of Ukraine defines the statute of limitations as the time period during which a person may file a claim in court for the protection of a civil right or interest. Article 257 of the Civil Code of Ukraine establishes the general statute of limitations at three years. Article 258 of the Civil Code of Ukraine sets out special limitation periods: one, four, five, or ten years depending on the type of claim (for example, one year for recovery of penalties). Law No. 4434-IX of May 14, 2025, signed by the President on June 2, 2025, cancels the suspension of limitation periods during martial law. The new rules shall enter into force three months after their official publication — i.e., from September 4, 2025. Consequences for business: legal entities and entrepreneurs Debtors If a creditor “missed” the limitation period, the debtor is lawfully entitled to avoid performance of the obligation, provided such grounds are raised as a defense against the claim (Article 267 of the Civil Code of Ukraine). For enterprises, the expiration of the limitation period is grounds for recognizing debt as bad and writing it off. Creditors There is a risk of losing the right to recover debts: once the right to sue has expired, recovery will no longer be possible. The limitation periods will resume on September 4, 2025, which means that the remaining time left before suspension will continue to run from this date. Example:A contract between two companies had a due date of February 1, 2020. The statute of limitations was three years, originally expiring on February 1, 2023. However, it was suspended. The entire suspension period is not counted, and the remaining term resumes on September 4, 2025. Tax and accounting aspects Pursuant to subpar. “a” of par. 141.1 of the Tax Code of Ukraine, debts for which the limitation period has expired are considered bad debts and may be written off, affecting tax accounting. How businesses should prepare: practical steps Inventory of receivables and payables.Review all debts — both your own and those of clients. Identify cases where the limitation period is nearly expired. Legal assessment of contracts and disputed obligations.Re-examine documents where the risk of expiration arises. Check whether the limitation period can be suspended or extended (e.g., if the debtor partially acknowledged the debt or performed obligations). Preparation for litigation or debt write-off.Creditors should promptly file lawsuits if the term is close to expiry. Debtors should be prepared to defend themselves by invoking expiration. Proper documentation of bad debt write-offs.Since expired claims qualify for tax write-offs, it is crucial to properly document the process and maintain supporting records for audits. Specifics of calculating limitation periods after renewal The portion of time remaining when the suspension began will resume counting from September 4, 2025. Example: if 5 months were left before expiration at the moment of pause, they will be counted anew beginning from that date. Courts also retain discretion to restore limitation periods if valid reasons exist for missing them (Article 261 of the Civil Code of Ukraine and special provisions). If the debtor was a participant in military operations, the court may consider this a valid reason for restoring the period. Foreign trade contracts Renewal of limitation periods does not affect limitation periods in foreign trade activity, which had already resumed nearly 2 years earlier (from August 1, 2023). Conclusion The resumption of the statute of limitations is a critical moment for businesses. Companies need to carefully assess all legal and accounting consequences, mobilize their legal departments, and act proactively. Creditors are advised not to delay in filing claims to recover receivables, while debtors should document lawful defenses against outdated debts. It is always better to seek qualified legal advice in advance than to search for reasons to restore missed deadlines later. Short legislative references: Law of Ukraine No. 4434-IX “On Amendments to Section ‘Final and Transitional Provisions’ of the Civil Code of Ukraine regarding the Renewal of the Statute of Limitations.” Articles 256–258 of the Civil Code of Ukraine (statute of limitations and its types). Author: Ihor Yasko, Managing Partner of JSC “Legal Company WINNER”, Ph.D. in Law https://youtu.be/k2-1dq7hxcY?si=Mgs_WfODSrdgHvn5

In the context of ongoing mobilization, deferment from conscription remains a pressing issue for many Ukrainians. One of the most debated and problematic topics is the requirement to undergo the Military Medical Commission (VLC) when submitting documents for deferment. This article is based on an analysis of current legislation, court practice, and regulatory changes in 2024–2025, and explains the most important aspects of the procedure. Deferment and grounds for receiving itDeferment from military service during mobilization is granted to a conscript if there are legal grounds, confirmed by relevant documents. The main reasons for deferment include: Health status (presence of diseases, disability, mental disorders, serious injuries). Family circumstances (having three or more children, need to care for disabled family members, guardians, single parents). Professional activity (reservation of employees of critically important enterprises). Education (studying at an institution to obtain higher or professional education according to the Law on Education). Legal regulation of VLC proceduresThe procedure for conscription during mobilization, approved by Resolution of the Cabinet of Ministers of Ukraine No.560 dated May 16, 2024, clearly states: if a person submits an application for deferment to the Territorial Recruitment and Social Support Center (TRC & SSC), they are NOT sent to the VLC until the commission makes a decision on the application. Courts have repeatedly noted that requiring VLC before a deferment decision contradicts these provisions. Such actions are viewed as overstepping the TRC’s powers and violating the applicant’s rights. Who really needs to undergo VLC?VLC is mandatory only for those seeking deferment DUE TO HEALTH REASONS. If an individual seeks deferment for this reason, they must undergo VLC to obtain a medical conclusion: “temporarily unfit,” “limited fitness,” or “unfit for military service.” For other grounds (family, education, reservation), VLC is not required. Application process: what happens in practice?After submitting documents and the application for deferment to TRC, the commission reviews the case and makes a decision based on the submitted documents. Only if necessary—to confirm health status—does an applicant receive a referral for VLC. Practical aspects — new electronic referralsFrom May 9, 2025, electronic referrals for VLC have been introduced, improving response times for those who truly need VLC due to health reasons. However, the basis for deferment remains unchanged. Paper or electronic referrals are issued ONLY after the commission’s decision, not automatically for all applicants. Pitfalls and typical issuesSome TRCs still require VLC “for formalities” when submitting documents, regardless of grounds for deferment. This is unlawful and challenged in court. TRCs may delay issuing referrals or reviewing applications, demanding extra certificates. If deferment is denied due to “no VLC” when the grounds are not health-related, these actions are found illegal upon appeal. VLC timeframesIf assigned, VLC must be completed within 4–14 days, depending on the complexity of examinations and availability of documents. Summary: Key points for citizens VLC is not mandatory for those seeking deferment on non-health grounds. VLC is required only when deferment is based on health grounds. TRC unjustly demanding VLC can and should be challenged. Court practice in 2024–2025 shows: refusal of deferment solely for not passing VLC on other grounds is illegal. Citizens should know their rights and be ready to protect their interests both administratively and legally. Author: Ihor Yasko, Managing Partner of “Winner” Law Firm, PhD in Law. https://youtu.be/k2-1dq7hxcY?si=5bb-9xu1_3URJs7n