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Article 364 of the Criminal Code of Ukraine is a key anti-corruption provision that regulates liability for abuse of power or official position. In the context of combating corruption, it is particularly relevant for civil servants, officials of local self-government bodies, and employees of state and municipal enterprises. Its application in practice raises many questions, especially regarding who can be prosecuted and for what actions criminal liability arises. Definition of Abuse of Power or Official Position Abuse of power or official position means intentional actions aimed at obtaining unlawful benefits for oneself or others, committed by an official contrary to the interests of service, if this caused significant harm to the rights, freedoms, and interests of citizens, legal entities, or to state or public interests protected by law. Subjects of the Crime under Article 364 The subject of the crime is an official — a person who permanently, temporarily, or by special authority performs the functions of a representative of authority or local self-government, or holds positions related to organizational, administrative, or economic functions in state or municipal enterprises, institutions, or organizations. Officials also include: officials of foreign states, employees of international organizations, members of international parliamentary assemblies, judges and officials of international courts. Liability arises regardless of the official’s rank, title, or field of activity — the main criterion is that their actions meet the elements of the crime. Objective Side: Actions Covered by the Article The objective side of the crime is the use of power or official position contrary to the interests of service. This may include: unlawful issuance of documents, facilitating the resolution of issues in favor of third parties, obstructing the exercise of citizens’ legal rights, creating privileges for certain individuals or organizations, other actions that violate official duties. A mandatory condition is the occurrence of significant harm or serious consequences. Subjective Side: Intent and Purpose To be prosecuted under Article 364, there must be direct intent and the purpose of obtaining unlawful benefits. If the actions were careless or not aimed at obtaining benefits, there is no crime. Importantly, it does not matter whether the benefit was received by the official or a third party — it is enough to prove that the actions were aimed at this. Types of Punishment under Article 364 Part 1: Arrest up to 6 months, Restriction or deprivation of liberty up to 3 years, Disqualification from holding certain positions or engaging in certain activities up to 3 years, Fine from 250 to 750 non-taxable minimum incomes. Part 2 (serious consequences): Imprisonment from 3 to 6 years, Disqualification from holding certain positions or engaging in certain activities up to 3 years, Fine from 500 to 1,000 non-taxable minimum incomes. Practical Aspects and Examples Most often, suspects under Article 364 are officials of government bodies, local self-government, and heads of state or municipal enterprises. Common examples include: unlawful issuance of documents for traveling abroad, distribution of state or municipal property in violation of service interests, making decisions in favor of certain entities bypassing established procedures. Such crimes may be investigated by various bodies (NABU, SSU, National Police, SBI) depending on the suspect’s status and the amount of damage caused. Conclusions and Recommendations for Officials Article 364 covers a wide range of official crimes, and its application often depends on the specific circumstances. To avoid the risk of criminal liability, officials should: strictly adhere to their official duties, avoid decisions that may be interpreted as made in personal or third-party interests, document all official actions, consult lawyers in doubtful situations. Remember: even the absence of personal gain does not exempt from liability if actions were committed contrary to service interests and caused significant harm. Author: Criminal Law and Procedure Attorney, WINNER Law Firm-Nataliya Zharyk   https://youtu.be/V6VIYjriyBw?si=te2XdiYclc2ozdeR

No more paperwork or queues! Now you can pay Reserve fines straight from your smartphone! Forget about wasting time searching for banks or waiting in endless lines — everything you need to pay your Reserve fine is now on your phone! The official app lets you settle fines in just minutes, wherever you are. Fast, convenient, secure — modern technology for your comfort! Step-by-step instructions How to pay your Reserve fine via the app: Open the “Reserve” mobile app. Log in to your account. Go to the “Fines” section. Find your fine in the list or enter the decision number. Check the amount and details. Tap “Pay” and select your preferred payment method (bank card, Apple Pay, Google Pay, etc.). After payment, save the electronic receipt. More about us and our team can be found on the WINNER website and on the page of Ihor Yasko. https://youtu.be/J9EOsCgwkfQ?si=hg-0ESxl-bbCe9tH

For the first time in history, a Ukrainian citizen has been officially authorized to draft wills in Dubai. Olena Shyrokova, partner at the law firm WINNER and founder of Olena Legal&Biznes Consulting in UAE, has achieved this status.🇦🇪 Olena Shyrokova is the first Ukrainian listed in the official register of authorized practitioners of the DIFC Courts, empowered to prepare wills under the Dubai International Financial Centre (DIFC) jurisdiction. Why this matters: The will is drafted under the principles of English common law — ensuring international recognition and avoiding application of Sharia-based inheritance rules. Olena ensures speed, transparency, and full legal support — all available online with no bureaucratic delays. This allows Ukrainians and their families to confidently plan asset transfers in the UAE, free from legal risks or misunderstandings. What adds significance:   This achievement is not just a personal milestone. As a partner of WINNER in the UAE, Olena enables WINNER to officially and legitimately provide top-tier will preparation services for Ukrainians under the DIFC Courts framework. This greatly expands opportunities for our clients who value reliability and international legal legitimacy. Conclusion:Having such a partner in WINNER’s team is a major step forward for Ukrainian investors in the UAE. Inheritance protection, expert legal support, and full adaptation to DIFC standards confirm that WINNER stands for strategic and future-oriented business development for our clients. https://youtu.be/J9EOsCgwkfQ?si=8TC1srgC_lmBhcl0

The Head of the Tax and Customs Practice at WINNER Law Firm visited the Consultation Center of the Main Department of the State Tax Service (STS) in the Kyiv Region.In order to support effective business planning, mitigate tax risks, and avoid dealings with “questionable” suppliers, the Head of the Tax and Customs Practice at WINNER visited the Consultation Center of the STS Main Department in the Kyiv Region on behalf of clients. Key discussion topics included: Operating under martial law conditions; Preventive measures to reduce tax risks; Government support and adherence to nationwide tax indicators; Compliance during scheduled and unscheduled tax inspections; Promoting maximum dialogue between business and the STS. Why this matters for WINNER clients:– We communicate directly with tax authorities, understand their logic and response mechanisms.– We prepare well-reasoned legal positions that stand up even in the most complex cases.– We protect business interests at every level — from consultation to court representation. WINNER — where tax issues are resolved in practice. Below is a video lecture titled: “Conducting Tax Inspections: How to Act.” https://youtu.be/rEd6me-Ume4?si=Opx4xSP3GGgguCSW

 Recent developments around BlackRock — one of the world’s largest investment giants — have become a symbolic marker for Ukraine’s investment climate. The company’s exit from the country’s reconstruction project triggered widespread reaction from both experts and the public. Why did this happen, what are the underlying reasons, and what lies ahead for Ukraine? Who is BlackRock and Why Does Its Exit Matter? BlackRock is the world’s largest asset management company and a symbol of global capital’s trust. Its involvement in Ukraine’s post-war recovery was seen as a powerful signal to other investors. However, in January 2025, BlackRock announced it was halting negotiations on creating a multibillion-dollar reconstruction fund for Ukraine. Why Did BlackRock Pull Out of Ukraine? Political Uncertainty and the Trump Factor The key trigger was Donald Trump’s victory in the U.S. presidential elections in late 2024. This led to a shift in U.S. foreign policy and a lack of governmental support for Ukraine-related investment initiatives. Investors took this as a sign of increased geopolitical risk. Lack of Interest Among Institutional Investors BlackRock aimed to raise $500 million from governments and international organizations and an additional $2 billion from private capital. Partners included Germany, Italy, and Poland. However, due to political turbulence and changing U.S. stance, interest sharply declined, and talks were suspended. War and Economic Risks The ongoing war, infrastructure destruction, and overall uncertainty significantly increased investment risk. According to the World Bank, Ukraine’s reconstruction needs exceed $500 billion — a level of risk even BlackRock wouldn’t take without strong international backing. End of Advisory Mission In 2024, BlackRock completed its pro bono advisory work for Ukraine’s government and no longer holds any active mandate or obligations in Ukrainian projects. What Does BlackRock’s Exit Mean for Ukraine? Loss of Confidence Signal           BlackRock’s decision sent a negative message to other potential — especially private — investors. Lower Chances for Large-Scale Recovery     Attracting multibillion-dollar investments becomes much harder without such a major player. Seeking Alternatives         European partners, notably France, are developing an alternative recovery fund. But without U.S. support, its effectiveness remains uncertain. Looking Ahead: Is There Still Hope? Optimistic Scenario Restoration of Western political support and return of big investors Launch of new recovery funds under the EU or international institutions Pessimistic Scenario Continued stagnation, lack of major investment, slowed recovery Greater state involvement, raising inefficiency and corruption risks Realistic Scenario Selective investor return to high-margin niches Slow recovery tied to political dynamics Why Even Trump Doesn’t Know What’s Next Even global power figures like Donald Trump can’t provide a clear roadmap. His rhetoric on Ukraine remains inconsistent, with no defined strategy. This highlights the extreme uncertainty Ukraine is facing. “I think I can end this war. But why hasn’t it been done in three years?”— Donald Trump Conclusion BlackRock’s withdrawal is not just a business story — it reflects a broader collapse of confidence. Even the best strategies can collapse under global pressure. Ukraine is operating in survival mode, with its future shaped by both domestic actions and international shifts. Key Takeaways: BlackRock’s exit mirrors Ukraine’s core challenges: war, political instability, weak institutions Security and political risks make investment too dangerous No one — not even global leaders — knows what’s next for Ukraine Within this uncertainty lies both the greatest risk and greatest hope Attorney Ihor Yasko — Managing Partner at WINNER Law Firm https://youtu.be/cy8gqgW0490?si=OGkjFr8bfCJObisV

A foreign trade contract is a written agreement between business entities from different countries that regulates the rights, obligations, and liabilities of the parties in international trade, investment, or service provision. Key Functions of a Contract Guarantee function: ensures fulfillment of obligations. Protective function: safeguards parties’ interests in case of disputes. Informational function: sets out cooperation terms. Coordination function: outlines the sequence of actions. Structure and Form The contract must be in writing. It can be a single document or formed through an exchange of official letters or emails, provided that mutual consent is clearly confirmed. Typical Structure: Title, number, date, place of conclusion Preamble Subject of the agreement Quantity and quality of goods/services Delivery terms (Incoterms) Price and currency Payment terms Force majeure Penalties and claims Dispute resolution Parties’ details Essential Terms Subject: clear description of goods, services, or works. Price and currency: specified amount and payment currency. Execution deadlines: clear timelines for delivery or services. Payment terms: advance, deferral, letter of credit, bank transfer, etc. Delivery terms: per Incoterms rules. Dispute resolution: arbitration or court jurisdiction. Legal Specifics The contract must comply with national legislation (e.g., the Law of Ukraine “On Foreign Economic Activity”, Civil and Commercial Codes) and international treaties like the UN Vienna Convention on Contracts for the International Sale of Goods. Identification of Parties The parties must be clearly identified: full legal names, addresses, and bank details. This helps prevent misunderstandings and facilitates dispute resolution. Currency Regulation and Financial Aspects Settlements must be made in the agreed currency. Operations are subject to currency control per the National Bank of Ukraine’s regulations. It’s important to meet deadlines for foreign currency receipts to avoid penalties. Force Majeure and Risks The contract should include force majeure provisions (e.g., war, natural disasters, legal changes) to minimize risks and ensure stability. Dispute Resolution International practice encourages inclusion of arbitration clauses. The parties may choose international arbitration or the court of one party’s country. It is important to define this clearly. Language and Legal Nuances The contract can be in any mutually agreed language. It is advisable to use bilingual versions with certified translations.   Practical Tips for Business Check your counterparty via public registers and references. Use standard contract templates. Engage legal experts for complex or long-term deals. Consider sector-specific international standards.   Trends: Contract Digitalization Businesses are increasingly adopting e-document management, electronic signatures, and automation systems. This speeds up deals and increases transparency and security.   Example of Modern Approaches Many Ukrainian companies now apply international standards, automate processes, use legal support, and show flexibility in dispute resolution — all of which enhance their global competitiveness. Conclusion A foreign trade contract is a strategic business tool that ensures: protection of interests; risk mitigation; responsiveness to market changes; increased trust from international partners. The most successful companies are those that combine legal compliance with innovative approaches in international business. https://youtu.be/9dbAc06GgG0?si=OxSwHq06R8Q4Zaap

Dubai has become a global hub for investment, innovation, and high-end living. Its real estate market attracts investors from all over the world, offering a wide range of residential and commercial properties, modern infrastructure, and favorable ownership conditions. However, to ensure your investment is profitable and secure, it’s essential to understand the local market, legal intricacies, and potential risks. Why is Dubai attractive for investors? No property tax, capital gains tax, or rental income tax Stable economy even during global crises High rental yield (6–8% annually in popular areas) Eligibility for residence or even long-term “Golden Visa” Types of real estate available: Apartments — from studios to luxury penthouses Villas — standalone houses with private land Townhouses — hybrid between apartments and villas Commercial properties — offices, shops, warehouses, restaurants Where can foreigners buy property?In designated freehold zones — over 60 districts where foreigners can own land and property outright. Step-by-step purchase process: Choose your property type, budget, and location Verify the developer or seller and legal documents Sign a Memorandum of Understanding (MoU) and pay a deposit Finalize the purchase agreement and complete payment Register the property with the Dubai Land Department (DLD) and obtain your Title Deed Purchase-related costs: 4% — DLD registration fee AED 2,000–4,000 — Title Deed issuance 2% — agent’s commission AED ~4,200 — admin fees Mortgage fees: 1% bank commission + 0.25% registration Financing options: Foreigners can apply for mortgages with 20–25% down payment Rates vary based on bank, property type, and buyer profile Taxes and maintenance: No purchase/sale/property taxes Monthly service charges depend on building and unit size Risks and pitfalls: Price fluctuations Legal issues (liens, debts, encumbrances) Choosing low-liquidity areas DIY buying without proper legal support Key advantages: High liquidity Remote transactions possible Strong infrastructure Investor protection and transparent laws Buyer tips: Study the market and trends Work with a lawyer, real estate agent, and financial advisor Verify all documents Plan your full budget Be clear about your purpose (residence, rental, resale) Importance of legal support:A good lawyer will: Check legal status of the property Draft contracts Advise on taxes and finances Assist with investor visa Conclusion:Buying real estate in Dubai is a real opportunity for investors and those seeking a new home. But success depends on deep market understanding and qualified legal support. 👉 WINNER Law Firm’s trusted partner Olena Shyrokova, based in the UAE for over 8 years and President of the Ukrainian Business Council in the Emirates, will guide you through the entire process. 🎥 Watch the podcast episode with Olena Shyrokova below. https://youtu.be/9dbAc06GgG0?si=sK2yFEk1VT6j4HH3

Transparency and openness in the activities of public officials are fundamental principles of modern public policy in Ukraine. The electronic declaration system, introduced to combat corruption, has become an integral part of public administration. However, even experienced declarants face challenges during NACP inspections, and mistakes in filling out declarations can have serious consequences — both for careers and personal reputations. This article provides a detailed overview of how inspections work, the risks involved, and how to act to minimize potential negative outcomes. What is an NACP inspection and who does it concern? The National Agency on Corruption Prevention (NACP) is the body that monitors compliance with anti-corruption legislation, particularly through the inspection of officials’ declarations. These inspections apply to civil servants, local government officials, judges, prosecutors, heads of state enterprises, and other categories defined by law. Types of inspections: Automated logical control – carried out immediately after the submission of a declaration using specialized software. Full inspection – conducted when risks are identified or upon request from citizens, organizations, or the media. Inspection upon request – initiated based on reports of potential violations. How is a declaration inspected? The process includes several stages: Declaration analysis – automated systems check for formal errors, inconsistencies, or omissions. Selection for full inspection – declarations with high risk indicators are selected (e.g., major discrepancies in income or assets). Full inspection – NACP reviews all sections, compares information with public registries, and sends requests to banks, notaries, and other authorities. Evaluation of the declarant’s explanations – if discrepancies are found, the declarant is invited to provide explanations and supporting documents. Conclusion – a report is prepared detailing the nature and severity of any identified violations. Criteria for assessing declaration data NACP differentiates between: False information – discrepancies exceeding 100 living wages or failure to identify an asset or family member. Inaccurate information – discrepancies under 100 living wages where identification is possible. ⚠️ Important: Even minor inaccuracies can result in administrative liability, while major ones may lead to criminal charges. Consequences of identified violations 4.1. Administrative liabilityIf the discrepancy ranges from 100 to 500 living wages, a fine is imposed. Other penalties may apply, such as for late submission. 4.2. Criminal liabilityIf the discrepancy exceeds 500 living wages, criminal liability arises under Article 366-2 of the Criminal Code of Ukraine. Penalties include fines, community service, restriction or imprisonment for up to 2 years, and bans from holding certain positions. 4.3. Disciplinary liabilityMay involve internal investigations, official reprimands, or dismissal. 4.4. Entry in the Corrupt Officials RegisterPersons found guilty of corruption-related offenses are added to a public register, which may negatively impact future career opportunities. Common mistakes made by declarants Incorrect asset valuation Unidentified real estate or vehicles Missing information about family members’ income Lack of supporting documents for income sources Errors in bank accounts, securities, or corporate rights data What to do if you discover an error? 6.1. Correcting the declaration You may correct your declaration within 7 days after submission (up to 3 times). After this period, contact the NACP via your online account with explanations and supporting documents. 6.2. Providing explanationsIf you receive a request from the NACP, respond promptly and include all relevant explanations and documents — this can significantly reduce the risk of penalties. 6.3. Preparing for inspection Double-check all data before submitting. Keep documentation on income sources, property, and expenses. Use the auto-fill function to avoid technical errors. Action plan during an inspection Respond promptly to NACP requests — ignoring them may lead to negative findings. Stay calm and act prudently — take time to prepare your responses. Consult with legal experts — complex cases require professional support. Do not hide information — attempts to conceal facts will worsen the situation. Keep a record of all your actions and communication with the NACP. Why professional support matters The inspection process involves many legal subtleties that are difficult to navigate without experience. Legal assistance helps to: Avoid common mistakes when completing declarations Timely prepare all necessary documents Defend your position effectively in case of disputes Reduce the risk of administrative or criminal liability Many companies and officials rely on legal teams with hands-on experience in declaration and anti-corruption cases. Such support often becomes crucial in complex situations — especially during proceedings at the High Anti-Corruption Court (HACC). Specifics of defense in the High Anti-Corruption Court Cases involving false declarations are frequently heard at HACC. These proceedings require: In-depth analysis of evidence provided by NACP Precise formulation of declarant explanations Use of expert evaluations on property value or income sources Possibility to involve witnesses, experts, and specialists Success in such cases heavily depends on careful preparation and the defense team’s experience. Recommendations for declarants Start preparing your declaration well in advance — don’t leave it to the last minute Use official sources to verify data Keep all documents (bank statements, contracts, income certificates) Regularly participate in declaration training Always consult professionals — even if you’re confident, extra review helps Conclusion NACP inspections are not mere formalities — they are real instruments of accountability. Liability can be serious, so it is essential to act carefully, correct errors promptly, and seek professional assistance. In an environment of constant legal change and growing demands for transparency, working with experienced legal advisors can minimize risks and protect your interests. Additional:Below is a link to a video where WINNER Law Firm attorneys defend a client in the High Anti-Corruption Court of Ukraine.   https://youtu.be/V6VIYjriyBw?si=edJYrgAL25ALauM1

   President Zelenskyy’s decree of June 27, 2025, establishing the Business Support Council, marked a significant move for Ukraine’s business community — especially amid mounting criticism of Danylo Hetmantsev, one of the most influential architects of the country’s tax and economic policy. The new body, chaired by the Head of the President’s Office Andriy Yermak, includes over 70 representatives from leading companies and business organizations. It is meant to become a primary platform for dialogue between business and government, and a driver of change in national entrepreneurship policy. Why does business need a new Council — and can it change anything with Hetmantsev still in place? Hetmantsev symbolizes strict fiscalism, increased tax pressure, the return of audits, and tighter government control over business. His taxation and regulatory approach has triggered open resistance from entrepreneurs, who accuse him of undermining economic freedom, pushing Marxist ideas, and disregarding market mechanisms. His initiatives to raise taxes — including the military levy and profit tax for banks — have been criticized by key business associations as harmful to investment attractiveness and drivers of economic shadowing. In this context, the creation of the Business Support Council appears to be President Zelenskyy’s attempt to reboot dialogue with entrepreneurs and give new momentum to reforms that reflect the needs of business, not just the state’s fiscal interests. For the first time, the Council features wide representation from real business — including IT, industry, logistics, and finance — allowing genuine influence on policymaking. Council’s Mandate and Responsibilities According to the decree, the Council is tasked with: Analyzing government policy effectiveness in entrepreneurship and making improvement proposals; Developing business environment improvements, investment incentives, and innovation support; Protecting property rights and competition; aligning legislation with EU standards; Facilitating communication between the state, local authorities, and business to resolve issues and support initiatives. The Council is meant to replace fragmented advisory bodies that lacked impact and often duplicated efforts. Can the Council counterbalance Hetmantsev’s policy? The key question: can the Council influence policy while Hetmantsev’s fiscal model remains dominant? Skepticism is understandable — past councils often mimicked dialogue while decisions were made without business input. However, several factors could shift the dynamics: Direct involvement of the President and his Office — Yermak has political clout, and the participation of First Deputy PM Yuliia Svyrydenko highlights the issue’s importance; Broad business representation — top executives now have a seat at the table and influence over public discourse; Public demand to protect business — in wartime, entrepreneurs support much of Ukraine’s defense efforts, and the government cannot afford to ignore their voice. New Signals from the President More important than the Council’s formation are President Zelenskyy’s latest statements about extending the moratorium on business inspections — a direct response to entrepreneurs’ fears of pressure promoted by Hetmantsev. The President urged Council members to be active and promised to reflect business positions in new legislation. Recommendations for Businesses: Actively engage in the Council’s work and propose your ideas; Join associations and coalitions to increase influence; Use legal tools to defend against unlawful actions; Demand transparency and public dialogue on all legislative changes, especially in taxation and economic policy. Conclusion The Business Support Council is a chance for entrepreneurs to gain real influence on national policy — even with a powerful fiscal figure like Hetmantsev in place. Whether the Council becomes a true advocate for business depends on the activity of the business community, the government’s openness, and the President’s ability to balance fiscal needs with economic development. Respectfully,Attorney, CEO of the NGO“All-Ukrainian Professional Taxpayers’ League”Ihor Yasko https://youtu.be/J9EOsCgwkfQ?si=PM48b_NJjB3_zoea

In 2024–2025, the use of RRO/PRRO became mandatory for most entrepreneurs. This was accompanied by stricter tax inspections, increased fines, and more efficient violation detection — thanks to analytical tools of the STS, automatic data exchange, and complaints submitted through the Diia app. Who conducts inspections and under what rules? The supervising authority is the State Tax Service of Ukraine (STS), operating under: Law No. 265/95-VR “On the Use of Cash Registers in Trade, Catering and Services”; The Tax Code of Ukraine; NBU Regulation No. 148 from 29.12.2017 on cash operations; Ministry of Finance Order No. 727 from 20.08.2015 (inspection reports); Order No. 317 from 23.06.2020 (PRRO registration and use); Order No. 13 from 21.01.2016 (settlement documents and books); Order No. 547 from 14.06.2016 (RRO registration rules); STS Order No. 244 from 25.02.2021 (inspection act and methodology). Types of inspections:– Desk (chamber) audits;– Documentary (planned/unplanned; on-site/remote);– Actual (unannounced, violations are caught on-site). Data sources used to select businesses for audits:– PRRO data (receipts);– Tax reporting;– Complaints via Diia or e-Cabinet;– Anonymous tips;– Cross-checks (banks, suppliers, buyers). What do inspectors check? Registered RRO/PRRO — is Form 1-PRRO filed? Is there a fiscal number? Is a KORO log used? Fiscalization of all transactions — are receipts issued? Is STS server connected? Are receipts stored? Z-report generation — must be done daily, even with no sales. Receipt contents — item name, amount, payment method, VAT, QR code. Cash accounting — does actual cash match RRO records? Revenue validation — matched with bank data and tax returns. Common violations: Sales without fiscal receipts; Operating without registered PRRO; No Z-report generated; Unaccounted or excess cash in the register; Incorrect item description; No backup of receipts. Fines: No RRO / no receipt — 100% of sale amount (first violation), 150% — repeat; Cash over the legal limit — UAH 1,700; Receipt errors — 100%/150% of sale value; Missing excise barcode — +UAH 5,100; No POS terminal — UAH 1,700–17,000; Incorrect shift closure — UAH 510; Expired RRO — 100%/150% of revenue; Cash handling violations — from UAH 1 to 100%. ❗ STS may suspend PRRO operations, revoke registration, or seize equipment. How to avoid problems: Fiscalize every payment; Generate daily Z-reports; Register PRRO via the STS e-Cabinet; Make sure receipt data matches goods; Keep backup copies for at least 3 years. Conclusion: Using RRO/PRRO is not a formality — it’s a foundation of transparent business. Inspections are digital and violations are easy to track. If your business is compliant — audits are a formality. If not — now is the time to fix it before it’s too late. https://youtu.be/rEd6me-Ume4?si=iShji2X6NxILG5te