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              A digital wallet is an innovative application that allows users to store documents, identity data, and electronic signatures and use them online. This tool plays a key role in integrating Ukraine into the European digital space by giving citizens and businesses fast access to public, financial, and commercial services — both domestically and across borders. Key Functions of a Digital Wallet: Storage of digital documents (passport, driver’s license, student ID, etc.) Use and storage of electronic signatures Online identity verification Access to government services, bank account opening, SIM card registration, electronic prescriptions Cross-border use within the EU Core Requirements for Digital Wallets: In June 2025, the Cabinet of Ministers of Ukraine approved Resolution No. 689, setting the framework for issuing and operating digital wallets with electronic identification (eID). These standards are harmonized with the EU’s eIDAS 2.0 and focus on: Security Strong protection of personal data Secure authentication and encryption Protection from unauthorized access, fraud, and cyberattacks Regular updates of security systems to meet global standards Data Protection Compliance with GDPR and Ukrainian law Transparency regarding data collection and usage User control over data access and the right to revoke consent Mutual Recognition Compliance with eIDAS 2.0 for mutual recognition within the EU Ability to use Ukrainian digital wallets in Europe and vice versa Integration with EU digital identity platforms Universality and Convenience User-friendly interface Services available both in Ukraine and abroad Integration with public, banking, and commercial platforms Support for various digital document formats and signatures Technical Compatibility Open to integration with other platforms Full compliance with eIDAS 2.0 and EU Digital Identity Wallet standards Support for mobile and web solutions, multi-factor authentication Future Outlook: This is the second phase in Ukraine’s digital wallet rollout. Next steps: testing, integration, and public launch. Soon, Ukrainians will be able to access EU services using their digital wallets — and EU citizens will be able to use theirs in Ukraine. Winner’s Recommendation: Digital wallets represent not just convenience, but security, international compliance, and new digital opportunities. Choose only certified solutions backed by the government. Choose Winner — and stay confident in your digital security. https://youtu.be/J9EOsCgwkfQ?si=OmXVERpyAWNyNOkG

      Plea Bargain in Ukraine: Pros, Cons, and Practical Tips In modern Ukrainian criminal justice, a plea bargain has become a key tool for efficient investigation and resolution of criminal cases. This mechanism allows suspects, defendants, and in some cases even victims, to reach a compromise with law enforcement in exchange for cooperation or admission of guilt. However, like any legal instrument, it has both advantages and risks. What is a Plea Bargain?      A plea bargain is a written agreement between a suspect or defendant and the prosecutor, outlining mutual obligations. It must be signed with legal counsel, submitted to court, and takes effect only after judicial approval. There are two main types: Guilty Plea Agreement – the accused admits guilt and agrees to sentencing, while the prosecutor may propose a more lenient punishment; Cooperation Agreement – the accused not only pleads guilty but also agrees to help uncover other crimes or accomplices, in return for a reduced sentence. Advantages: Faster case resolution (often within 1–2 hearings); Predictable outcome and punishment; Chance for a suspended or minimal sentence; Protection of victims’ interests (e.g., compensation); Opportunity for cooperation to reduce liability. Disadvantages and Risks: Waiver of full legal defense and right to acquittal; Possible pressure from law enforcement; Not allowed in serious crimes or if the victim objects; Risk of abuse by defendants seeking leniency; No guarantees — the agreement can be revoked if terms are violated. How the Process Works: Initiative from defense or prosecutor; Negotiation of terms and punishment; Signing in the presence of a lawyer; Submission to the court; Court hearing to confirm voluntariness and approve or reject the agreement. When to Consider a Plea Bargain: If evidence is strong and chances of acquittal are low; If the defendant is willing to cooperate with investigators; If minimizing personal and financial losses is a priority; If the victim agrees and compensation is possible. Practical Tips: Always consult a defense lawyer; Do not sign under pressure; Read the agreement carefully; Consider the long-term effects (e.g., reputation, employment, travel). Conclusion:A plea bargain is a powerful tool for quick case resolution, but it must be used carefully and with expert legal guidance. Make your decisions based on facts — your legal safety is in your hands. Need help with a criminal case or a plea deal consultation? Our legal team is ready to analyze your case, draft the agreement, and support you through every step. 🎥 Learn more in our real courtroom video at the link below. Visit our website to discover more — we’re always on your side! https://youtu.be/V6VIYjriyBw?si=lcGWViyYU6q52fKG

             Article 191 of the Criminal Code of Ukraine is a key provision in the fight against corruption and property-related crimes in public service. It establishes criminal liability for misappropriation, embezzlement, or unlawful acquisition of property through abuse of office. In practice, this article is frequently used in cases involving budget embezzlement, corporate fraud, and other abuses in both the public and private sectors. Who Can Be Held Liable? Officials – employees entrusted with or managing property; General subjects (under Part 1) – any person with entrusted property under contractual or civil arrangements; Founders and other persons – if they exercise real influence over the property or coordinate actions to misappropriate it. The Supreme Court notes that founders can be liable only if they have the relevant powers and control. Accomplices such as organizers, facilitators, or consultants involved in the scheme can also be held liable. What Actions Are Considered Criminal? Misappropriation – full and unauthorized transfer of property for personal use; Embezzlement – using entrusted property not for the owner’s benefit but for others; Acquisition through abuse of office – using official powers contrary to service interests (e.g., issuing fictitious documents, unauthorized bonuses). Important: Liability requires proof that the property was not theirs, was entrusted, and that the person acted with direct intent and personal gain. What Are the Thresholds for Damage? Significant damage: UAH 151,400–378,500; Large: UAH 378,500–908,400; Especially large: over UAH 908,400. Penalties under Article 191: Fine, corrective labor, restriction or imprisonment up to 4 years – base offense (Part 1); Up to 5 years – if committed by an official abusing position; 5–8 years – if large-scale or repeated; 7–12 years + property confiscation – if especially large-scale or by an organized group. Additional penalties may include disqualification from holding certain positions for up to 3 years. Why Founders and Others May Be Accused:            Courts often investigate not just formal managers but also founders, co-owners, and those who effectively manage property. If a founder organized the scheme, gave instructions, or approved illegal acts, they can be charged. If the person had no power or influence, liability doesn’t apply. Each case requires careful factual assessment. How to Protect Yourself and Your Business: Define clear rules for property access and control; Keep records of all transactions and decisions; Conduct regular internal audits and involve independent experts; Seek legal help immediately if there are suspicions or investigations. Conclusion:Article 191 covers a broad range of property-related crimes. Not only officials, but also founders and stakeholders can be held liable. Proving intent, damage amount, and personal involvement is key. Early legal assistance is essential to protect business interests. WINNER Law Firm has extensive experience in handling economic criminal cases. Our experts can assess your risks and develop a strong defense strategy. 📺 More in the video lecture by criminal law practice leader Yevheniy Murchenko (link below). https://youtu.be/_tdSHp1Hxmo?si=ri9GqcECW8QNr4iZ

       Article 212 of the Criminal Code of Ukraine is one of the key provisions in the field of economic crimes. It provides for criminal liability for deliberate tax evasion, including taxes, fees, and other mandatory payments. Its purpose is to protect the economic interests of the state and ensure stable budget revenues. Who Can Be Held Liable?          The following may be held criminally liable: Company executives (directors, CEOs); Chief accountants and financial officers; Sole proprietors (individual entrepreneurs); Founders, if involvement in evasion is proven; Other officials influencing financial decisions; Accomplices: instigators, facilitators, consultants. What Acts Constitute a Crime? Deliberate evasion of taxes or payments; Actual non-payment to the state budget; Causal link between actions and consequences. Important: criminal liability arises only in cases of intentional evasion. Miscalculations or misinterpretations do not constitute a crime. Threshold Amounts: Significant — over UAH 4,542,000; Large — over UAH 13,626,000; Especially large — over UAH 22,710,000 (as of 2025). Consequences: Heavy fines; Disqualification from certain roles; Confiscation of property (in serious cases); Exemption from liability if damages are compensated before formal suspicion. Why Founders May Be Accused:          Founders or informal influencers may be prosecuted if they: Instructed or approved evasion schemes; Used fake contracts or counterparties; Controlled undeclared cash flows; Coordinated tax evasion activities. How to Protect Yourself and Your Business: Document all transactions clearly; Ensure financial transparency; Conduct internal and third-party audits; Seek legal support immediately when under scrutiny. Conclusion:Article 212 targets a broad range of actors — not only directors and accountants, but also founders and external advisors. Proving intent and involvement is critical. Professional legal defense is essential in minimizing risks. 📺 More details in the video lecture by business defense practice leader Ihor Yasko (link below).   https://youtu.be/5kQ73atNbDg?si=gsmIe77jgV1_BOKt

📬 If you collect payments in cash at the post office: -Limit: 100,000 UAH per month –Maximum: 10 transactions per month 💳 If funds are transferred to your bank card- no changes:      up to 29,999 UAH per day and 250,000 UAH per month, with up to 50 transactions daily and 500 monthly. These changes comply with legislation aimed at preventing unregistered business activities and money laundering. Regular sellers without business registration (FOP) may be subject to scrutiny. We recommend:     — Monitor your payout volumes  — Switch to bank card payouts if needed           — Register as an entrepreneur (FOP) if you sell regularly       — Update your financial documents and processes accordingly 👨‍⚖️ WINNER Law Firm will help you:  — Assess legal and tax risks         — Choose the best business model          — Prepare documentation and represent you during audits 📞 Contact: +38 067 755 55 13     🎥 Link to the lecture by Maksym Bahniuk — below 👇 https://youtu.be/rEd6me-Ume4?si=FERBrKE8fArB9_cp

The National Bank of Ukraine has imposed a record-breaking fine of over UAH 90 million on NovaPay, the financial partner of Nova Poshta. This is the largest fine recently applied to banks and non-banking financial institutions for violations in financial monitoring and currency regulation. Reasons for the fine The main reason was deficiencies in NovaPay’s client financial monitoring system. According to the NBU, the company failed to properly organize and conduct initial financial monitoring, which led to delayed detection of reportable transactions and poor communication with authorities. In addition, NovaPay received written warnings for: Non-compliance in checking politically exposed persons (PEPs) and their associates; Conducting cross-border transfers of currency assets without an NBU license. Company response and changes for clients NovaPay announced it will pay the fine in full and on time, and will not challenge it. To avoid further sanctions, the company is already implementing changes: Strengthening control over the number and frequency of COD (cash-on-delivery) payments to individuals; Improving compliance areas highlighted by the regulator, especially regarding unregistered business activity. As of June 1, 2025, new limits apply: an individual without registered sole proprietorship (FOP) can make no more than 5 COD sales per month totaling up to UAH 30,000. Exceeding this limit will block COD payments until FOP registration. NovaPay emphasizes it does not restrict the number of parcels, but is legally required to monitor financial activity volumes. Conclusions The NovaPay case is a wake-up call for the entire financial market — strict compliance with financial monitoring rules and anti-money laundering laws is now essential. NovaPay is adjusting its practices, and clients must follow the new rules when using COD services. ⚠️ The era of selling through private individuals is ending — businesses must restructure now. Either you take action in time, or face blocked accounts and fines. We know how to do it right: efficiently, safely, and profitably! WINNER Law Firm — one of Ukraine’s top firms in tax, criminal, administrative, and commercial law. 📞 Contact us: +38 067-755-55-13 📺 Below: Video lecture-“Tax Inspections: What to Do”    By Maksym Bahniuk, Head of Tax and Customs Law Practice, WINNER                        https://youtu.be/rEd6me-Ume4?si=6J47Af9U0bcMmta5

Automatic Tax Information Exchange: Ukraine and CRS in 2025 In 2025, Ukraine continues its active integration into the global system of automatic tax information exchange and income reporting. The legal basis is the Common Reporting Standard (CRS), which Ukraine joined as a full member in 2024. Key developments in 2025: Annual exchange: CRS participant countries exchange data by September 30 each year. Ukraine exchanges information with over 100 countries. Exchange with Switzerland: Starting January 1, 2025, automatic data exchange begins between Ukraine and Switzerland. The first exchange is expected in fall 2026 for the 2025 reporting year. Exchange of smaller accounts: In September 2025, information will be exchanged for individual accounts with a balance under $1 million and entity accounts over $250,000. Digital platform income exchange: Ukraine is preparing to launch automatic exchange of income received through digital platforms. Amendments to the Tax Code are planned by April 2025. Data exchanged: Personal: Name, address, tax residency, TIN, date/place of birth, financial institution info. Financial: Account balance, income (dividends, interest), beneficial owner info. Impact on individuals and businesses: Greater transparency and reduced tax evasion; Ukrainian residents must report Controlled Foreign Companies (CFCs) and foreign assets; Key step toward EU integration. Tax authority monitoring: Ukraine’s tax authority receives data on foreign accounts and income; Can compare reported income with foreign data and request clarification; Enhances enforcement of CFC taxation rules; Adds new tools for tax risk analysis and indirect control. Conclusion: Automatic exchange under CRS increases transparency, limits tax evasion, and supports fair taxation of Ukrainian residents’ global income. If you hold foreign accounts or assets — don’t wait. One timely legal consultation can save you from serious problems later. WINNER Law Firm — one of Ukraine’s top firms in tax, criminal, administrative, commercial law, and litigation.📞 Contact: +38 067-755-55-13    📽 Video lecture: “Tax Inspections. Transfer of Materials to the Bureau of Economic Security (BES)” Speaker: Ihor Yasko, Head of Business Security Practice, WINNER Law Firm https://youtu.be/BAu08iebqrI?si=aCFD2adzf7991W3A

A Tax Identification Number (TIN) is a unique number assigned to an individual for tax registration purposes in Ukraine. For non-residents (foreign nationals), it is mandatory in cases such as receiving income from Ukrainian sources, opening a bank account, purchasing real estate, registering a business, executing legal transactions, and more. Who Needs a TIN A non-resident is required to obtain a TIN in the following cases: Receiving income from Ukraine; Opening a bank account; Purchasing real estate or a vehicle; Registering a business or participating in legal entities; Engaging in employment, inheritance, notarized agreements, etc. Required Documents To obtain a TIN, a non-resident should prepare: A copy of the foreign national’s passport (with clear photo, place and date of birth, and entry stamp to Ukraine); A notarized translation of the passport into Ukrainian (not required for residents with a valid residence permit); The taxpayer registration card (Form No. 1DR); A tax number from the country of citizenship (if available); Full residential address and place of birth; Ukrainian transliteration of first and last name; A notarized power of attorney (if submitted by a representative). For minors (foreign citizens), additionally: A copy of the birth certificate and its notarized translation; A copy of one parent’s passport and its translation; Residence permit (if available); A notarized power of attorney for the representative. Application Procedure Prepare the documents — gather all required papers and provide certified translations. Submit the application — apply to the tax authority at the place of residence, income source, or to the regional tax office. Document review — the tax office checks the completeness and accuracy of the submitted documents. Receive the TIN — the taxpayer card is issued with your unique number. Processing time: usually 3–5 business days from the date of submission. Notes and Tips If the non-resident is not physically in Ukraine, the TIN can be obtained through a legal representative via a notarized power of attorney. A POA issued abroad must be legalized or apostilled and translated into Ukrainian. TIN registration can be completed either in person or remotely through a trusted representative. In case of language difficulties or documentation issues, it is recommended to consult a lawyer or specialized service provider for fast and error-free processing. Conclusion Obtaining a TIN as a non-resident in Ukraine is a straightforward procedure, but it requires attention to detail and proper documentation. If you are unsure or outside of Ukraine, it’s advisable to use the services of a lawyer who can help avoid mistakes and save valuable time. WINNER LAW FIRMOne of Ukraine’s leading legal firms in tax, criminal, administrative, commercial law, and litigation.📞 Contact: +38 067-755-55-13📽 Below is a video lecture: “Tax Inspections: How to Act”Delivered by Maksym Bahniuk, Head of the Tax and Customs Practice at WINNER Law Firm https://youtu.be/rEd6me-Ume4?si=S7yw24VmXASqmmIv

How to Appeal a Fine Under Article 130 of the Code of Ukraine on Administrative Offenses: Step-by-Step Guide, Prospects, and the Role of a Lawyer Article 130 of the Code of Ukraine on Administrative Offenses (CUoAO) establishes liability for driving a vehicle under the influence of alcohol, drugs, or other intoxicating substances. The sanctions under this article are strict: heavy fines, revocation of driving privileges, administrative arrest, and in some cases — even vehicle confiscation. However, if you believe the charges are unfounded, the law allows you to challenge the fine in court. Step-by-Step Guide to Appealing a Fine Under Article 130 CUoAO Review the Case MaterialsCarefully examine all documents: the police report, evidence, test results, video and photo materials. Analyze the EvidenceEvaluate whether all procedural rules were followed during the report’s preparation and the sobriety test. Check for the presence of witnesses, proper documentation, and use of certified devices. Identify Grounds for Appeal Lack of proof of guilt (no evidence of driving under the influence); Procedural violations (e.g., no two witnesses present when offered to take a sobriety test); Errors in the report or incorrect legal qualification of the offense; Expiration of the time limit for prosecution (3 months). Prepare and Submit the Complaint to CourtThe complaint must be filed within 10 days of the decision. Attach all available evidence: video, photos, witness statements, medical conclusions. Don’t forget to pay the court fee. Participate in the Court HearingPersonal presence is desirable but not always required. The court will review the complaint, examine the evidence, and hear both sides. Appeal the DecisionIf the court’s decision is not in your favor, file an appeal within 10 days. Grounds for Cancelling the Fine Unproven driving: no evidence that you were operating the vehicle; Sobriety test violations: no witnesses, use of uncertified devices, improper documentation; No offense committed: e.g., blood alcohol level is within legal limits (0.2 ‰); Expired prosecution period: if more than 3 months have passed since the alleged offense. Judicial Practice and Prospects Courts frequently close proceedings under Article 130 if: there is no clear evidence of driving under the influence; the police committed significant procedural violations; the report contains errors or was drawn up unlawfully. The success of an appeal largely depends on the specific circumstances of the case and the quality of the collected evidence. If there are procedural violations or insufficient proof of guilt, the chances of cancelling the fine and related penalties increase significantly. Why You Absolutely Need a Lawyer It is critically important to seek legal assistance from a qualified lawyer when appealing a fine under Article 130 CUoAO. Legal support significantly improves your chances of success because a lawyer will: Properly assess the case facts; Prepare all necessary documents; Draft a strong and well-argued complaint; Defend your interests in court. This is especially important in complex cases involving high fines, potential loss of driving privileges, or other serious consequences. A lawyer will also help avoid common mistakes and ensure compliance with all legal deadlines — which is crucial for a successful outcome. Conclusion Appealing a fine under Article 130 CUoAO is a real mechanism for protecting your rights as a driver. The key is to act quickly, carefully analyze the evidence, and seek the help of a qualified lawyer. This greatly increases your chances of a favorable outcome and protects you from unfounded accusations. WINNER LAW FIRMOne of Ukraine’s leading firms in tax, criminal, administrative, commercial law, and litigation.📞 Contact us: +38 067-755-55-13 https://youtu.be/_tdSHp1Hxmo?si=WLXv90DKGc8UERc8

The issue of bribery provocation remains one of the most pressing in criminal law and anti-corruption efforts. In Ukraine, such actions have a clear legal definition, and court practice has repeatedly defended individuals who were artificially drawn into a crime. So how can you distinguish provocation from lawful actions of law enforcement, and what is needed to prove it in court? Legal Basis According to Article 370 of the Criminal Code of Ukraine, bribery provocation occurs when an official or agent does not merely record a crime, but deliberately incites another person to offer, promise, or provide an unlawful benefit (or to accept such benefit), with the aim of subsequently exposing that person. These actions carry criminal liability and serve as an important safeguard against abuse by law enforcement. How to Distinguish Provocation from Lawful Actions The key feature of provocation is the active role of the agent or official. If the initiative for the unlawful benefit comes from the law enforcement officer, not the suspect — if the agent persistently persuades, coerces, or creates a situation that would not exist without their involvement — it qualifies as provocation. It’s essential that the incited individual initially had no intention of committing a crime. Court practice emphasizes that it is not provocation if the bribe is offered by the suspect and law enforcement simply documents it. However, if the agent repeatedly initiates meetings, persistently offers or even threatens to push someone into a crime — it qualifies as provocation. How to Prove Provocation in Court If the defense claims provocation, the burden of proof shifts to the prosecution to show it did not occur. The court analyzes whether the agent’s actions were passive (merely documenting the offense) or if they actively encouraged a crime the suspect had no intention of committing. The court examines whether there were repeated offers, whether the initiative came from the agent, and whether the suspect had real criminal intent before law enforcement intervened. The High Anti-Corruption Court and the Criminal Cassation Court have ruled in several cases where individuals were acquitted due to established provocation. For example, if investigative authorities encouraged a judge to receive a bribe, it was deemed provocation, not a lawful operation (see case No. 991/7682/21). In multiple rulings, the Supreme Court stated that evidence obtained through provocation cannot be used in court, as it violates the right to a fair trial under Article 6 of the European Convention on Human Rights. In such cases, courts issue acquittals, acknowledging that the person had no criminal intent without the interference of law enforcement. Courts are also obliged to thoroughly examine all case circumstances: whether the authorities had credible information about criminal intent before the operation, whether the person acted independently or under the agent’s influence, and whether the defense had sufficient opportunities to prove or disprove the provocation. Conclusion Bribery provocation is not just a legal violation — it’s a serious offense that undermines trust in the entire justice system. It can be identified by the following signs: the initiative comes from the agent, their actions are persistent, and the suspect had no initial intent to commit a crime. Provocation can be proven by analyzing participant behavior, audio/video recordings, witness testimony, and other evidence confirming the active role of the law enforcement officer in creating an artificial situation. Remember: if you were artificially drawn into a crime, both the law and court practice offer real chances for protection and acquittal. We are always ready to help and advise!In the video below, lawyers from the Law Firm “WINNER” — Yevhenii Murchenko and Ihor Yasko — defend a client in the Anti-Corruption Court, specifically examining the expert evidence in a criminal case under Articles 191 and 209 of the Criminal Code of Ukraine.Phone: +38 (067) 755 55 13, +38 (096) 695 04 62 https://youtu.be/V6VIYjriyBw?si=kHxmR4wudriXAh2o