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Mass Inspections in Ukraine Regarding the Employment of Persons with Disabilities. Who Is Being Targeted? Ukraine has intensified control over compliance with employment quotas for persons with disabilities. Inspections are conducted by the Social Protection Fund for Persons with Disabilities in cooperation with the Pension Fund of Ukraine (which provides monitoring data) and the State Labor Service of Ukraine. Who is being inspected? Enterprises, institutions, and organizations (regardless of ownership), including organizations of public associations of persons with disabilities; Individual entrepreneurs who hire employees. The exception applies to employers with fewer than 8 employees. Employment quotas for persons with disabilities: One job position — if the employer has between 8 and 25 employees; 4% of the average headcount — if the number of employees exceeds 25 (i.e. 26 or more). What are the fines? The fine depends on the number of employees and is calculated for each unfilled position designated for a person with a disability: For employers with 8 to 15 employees: 50% of the average annual salary at the respective enterprise, institution, or organization (including organizations of people with disabilities and individual entrepreneurs). For employers with more than 15 employees: 100% of the average annual salary at the respective workplace for each position that was supposed to be filled by a person with a disability but was not. Fines are not applied to institutions fully funded by state or local budgets. In addition to economic sanctions against the enterprise, administrative liability may apply to company officials for failure to comply with the employment quota (Article 188-1 of the Code of Administrative Offenses of Ukraine). Most common mistakes: Hiring people with disabilities only part-time or as secondary employment; Failing to meet the legally required employment quota; Not taking into account individual needs of persons with disabilities when creating workplaces; Failure to certify workplaces as required. What should employers do? Verify proper registration of employees with disabilities; Check whether the employment quota is met; Conduct workplace certification if necessary; Regularly check your electronic account on the Pension Fund portal and ensure correct payroll reporting; Seek legal consultation before or during an inspection. What’s coming next? The Ukrainian government is introducing new rules on employing persons with disabilities and holding employers accountable for failing to meet quotas. Starting in 2026, the system will become more flexible and aimed at fostering a genuinely inclusive labor market. Key changes: Employers who fail to meet the employment quota will have a choice: either create jobs for persons with disabilities or pay a special contribution to the Social Protection Fund. These funds will be used to create new jobs, upgrade workplaces, adapt infrastructure, and provide specialized training materials. A targeted contribution system will replace traditional fines. The contribution will amount to 40% of the average monthly salary for each unfilled position. The obligation to pay contributions will also apply to budgetary institutions, municipal enterprises, and local self-government bodies. The quota calculation will now be quarterly, not annually. The exemption remains for small employers (fewer than 8 employees) and some public institutions, but the range of obligated entities will expand significantly. Funds from these contributions will be used transparently and specifically for initiatives that genuinely help people with disabilities get employed. What does this mean for business and society? The new approach is meant to encourage employers to create inclusive jobs, not just pay penalties. Every contribution will directly support the development of an accessible labor market and improve the quality of life for persons with disabilities. The updated rules will also simplify administration and reduce the risk of calculation errors. Overall, the reform aims to transform employer responsibility from formal to meaningful, and to make support for persons with disabilities more effective and transparent. “WINNER” LAW FIRMOne of Ukraine’s leading firms in tax, criminal, administrative, commercial law, and litigation.📞 Contact: +38 067-755-55-13📽 Below: a video lecture “Tax Inspections: How to Act”Presented by Maksym Bahniuk, Head of the Tax and Customs Practice at WINNER Law Firm   https://youtu.be/rEd6me-Ume4?si=qyeCkdh1oxgTHcp2

Inspections of cash register systems (RROs) are a key tool used to monitor compliance with cash transaction regulations. These apply to both traditional cash registers and software RROs (PRROs) and cover businesses and entrepreneurs working with customers. Types of Inspections: On-site inspection – without notice, may include test purchases. Even minor violations are often fined. Documentary inspection – scheduled or unscheduled. Involves review of reports, documentation, and cash/product records. Grounds for Inspection: Violations found in related audits Info from government or local authorities Customer complaints Late or missing reports Repeat violations What Tax Authorities Check: Presence and accuracy of receipts All transactions through RRO/PRRO Cash in register matches report Timeliness of reports Compliance with cash-handling rules Penalties: 100% of the transaction amount for first violation, 150% for repeat For sole proprietors — 25–50% of transaction Possible seizure of cash/goods or business suspension Special Features: Mystery shopper purchase Inventory checks Monitoring actual activity (chronometry) Who Is at Risk: No RRO/PRRO or doesn’t issue receipts Submits reports incorrectly or not at all Has customer complaints High tax evasion risk Conclusion: RRO checks have become more frequent and stricter since 2023. It’s best to use certified RROs, issue receipts, report properly, and be ready for surprise checks. WINNER Law Firm is among Ukraine’s top firms in tax, criminal, administrative, and commercial law.📲 Contact: +38 067 755 55 13       https://youtu.be/rEd6me-Ume4?si=v8VXZ_jNCZ3IsLq2

The Taxpayer’s Data Table is a document that contains information about the types of economic activities (KVED), product codes (UKT ZED), and/or service codes (DKPP) that a company purchases or supplies. Submitting this table helps prevent the blocking of tax invoices and confirms the reality of business operations. How to Submit the Taxpayer’s Data Table: Prepare the data Collect information about all economic activities (KVED), goods (UKT ZED), and services (DKPP) your company purchases or sells. Ideally, submit a separate table for each type of activity. Ensure the codes match the ones in your tax invoices (the level of detail must be consistent). Fill out the table The table must include: KVED codes (types of activity) Product (UKT ZED) and/or service (DKPP) codes you purchase or supply Do not indicate both purchase and supply in the same row. Prepare the explanation The explanation must include: Description of the business activity References to tax and other reporting (e.g., declarations, annexes, staffing, contracts, acts, and documents confirming the business’s legitimacy). Submit electronically Submission is only allowed via: The Taxpayer’s Electronic Cabinet Certified software (e.g., M.E.Doc, SOTA, etc.) Table form — J/F1312303, Explanation — J/F1360102. Consideration by the STS commission The regional STS commission reviews the submission within 5 working days and issues a decision to accept or reject the table. The decision is sent electronically. Important Tips: Submit the table immediately after launching new types of activity or when changing product/service assortment. If accepted, the same codes do not require resubmission. For clarity, include scanned copies of supporting documents (contracts, invoices, payment orders, etc.). In case of rejection, you may file a complaint or appeal in court. Conclusion: The Taxpayer’s Data Table must be submitted exclusively electronically with an explanation and, if necessary, supporting documents. Correct submission helps avoid blocking of tax invoices and confirms business legitimacy.And most importantly — it’s better to consult legal professionals who deal with this daily and know how to act efficiently. Even if your company’s owner or director asks you to handle this — this is not an accounting task, it’s a legal one. Mistakes in handling blocked invoices could lead to a long dispute process with the STS and court, which can take from 2 to 36 months. WINNER Law Firm is Ukraine’s top firm for unblocking tax invoices, submitting data tables, and removing companies from the high-risk list — recognized by Liga Zakon in the “Accountant’s Choice” nomination. It is also among the leading firms in tax, criminal, administrative, commercial law, and litigation. 👉 Below: video lecture on “Unblocking tax invoices, submitting data tables, and exiting the risk list”📞 Contact us: 067-755-55-13 https://youtu.be/FzQiVwdpmPg?si=Y-1K6eu9B4_A4cCO

Removing a Business from the “Risky” Category: Step-by-Step Guide Being included in the list of risky VAT payers is one of the most challenging situations for a business, as it automatically blocks the registration of all tax invoices and requires additional explanations and supporting documents for every transaction. Removal from the “risky” list is possible through both administrative and judicial procedures. Main Reasons for Being Categorized as “Risky”: Tax authority has information on suspicious or risky transactions The taxpayer is absent at their registered tax address No responses to tax authority inquiries or denial of audit access Violations of tax legislation, especially related to VAT Step-by-Step Procedure to Exit the “Risky” Category: Identify the Reason for Being Labeled as “Risky” Submit a formal request or use the STS communication platform to obtain an official explanation of the reasons and criteria for being categorized as risky. Prepare a Document Package Gather evidence of actual business activity that disproves the grounds for being labeled as risky. These may include: Contracts and related annexes Primary documents for the supply/purchase of goods or services Transport and warehouse documents, work completion certificates Bank statements and payment orders Certificates of conformity, quality passports (if needed) Documents confirming presence at the registered tax address Other records demonstrating non-compliance with risk criteria Submit a Notification to the STS Use the taxpayer’s electronic account to file a Notification on the Submission of Information and Document Copies Regarding Non-Compliance with Risk Criteria (form J(F)13149). Attach all documents in PDF, PNG, or JPG format (up to 100 files, each up to 2 MB) Wait for the Regional Commission’s Decision The commission has 7 business days to review the documents and decide whether to remove or retain the business in the risky category. Appeal a Rejection If the application is denied, you can file an administrative complaint or appeal the STS decision in court. Judicial practice shows that courts often side with taxpayers who provide sufficient proof of real transactions and refute the tax authority’s claims. Practical Tips Don’t stop after the first attempt: You can submit notifications and documents repeatedly until a positive decision is obtained Submissions must be substantial: The documentation must clearly and convincingly refute the risk-based reasons mentioned in the STS decision Keep records of all communication: Preserve all correspondence and submitted files for potential court cases Seek expert support: For complex or contentious cases, involve tax lawyers or consultants Important Notes Removal from the “risky” category is possible through both administrative procedures (by submitting a notification and documents) and judicial means If the decision is favorable, the business is removed from the list, and tax invoice registration is reinstated The procedures and list of required documents may change — monitor the latest STS updates and court practices Conclusion Exiting the risky list is a real, albeit complex, process that requires thorough documentation, proactive engagement, and — if necessary — legal protection in court. And most importantly — it is strongly advised to seek help from lawyers who deal with these matters every day and know exactly what to do. Even if your company’s owner or director instructs you to handle this — it is not an accounting issue, but a legal one. A mistake in the unblocking process may drag you into a long cycle of complaints to the STS and court proceedings — lasting from 2 to 36 months. WINNER Law Firm is Ukraine’s top firm in unblocking tax invoices, submitting VAT data tables, and removing risky status — according to Liga Zakon, in the “Accountant’s Choice” nomination. The firm is also among Ukraine’s leaders in tax, criminal, administrative, and commercial law and litigation. Below is a video lecture on the topic:“Unblocking Tax Invoices, Submitting Data Tables, and Removing Risky Status” 067-755-55-13 https://youtu.be/Ff8lUGvJGsM?si=H-vwr4pVC-pGb0oX

Unblocking VAT Invoices: Algorithm, Documents, and Tips Unblocking VAT invoices (tax invoices, hereinafter “TIs”) is a procedure that allows a VAT payer to restore the registration of TIs/adjustment calculations (ACs) in the Unified Register of Tax Invoices (URTI) in case of their suspension due to automated risk monitoring. Below is a step-by-step action plan, a list of required documents, and practical tips for successful unblocking. Step-by-Step Algorithm for VAT Invoice Suspension Detection of Suspension The taxpayer is notified of the suspension via their Electronic Taxpayer Account. The notification (receipt) contains reasons for the suspension and a list of documents required for unblocking. Analyzing the Reason for Suspension Check whether the company has been assigned a “risky” status and determine which specific data or documents triggered the suspension. Preparing the Document Package Within 5 business days from the date of receiving the notification, prepare and submit written explanations and copies of supporting documents to the State Tax Service (STS) via the Electronic Account. Submission of Explanations and Documents The explanations are submitted along with a Notification of Submission of Explanations (form J1312603 for legal entities). The document package may include contracts, acts, invoices, bank statements, certificates of conformity, etc. Document Review by the Tax Authority The regional commission of the STS reviews the documents within 5 business days and makes a decision to either register or reject the TI/AC. The decision is sent electronically. Appealing a Rejection If rejected, file a complaint with the higher-level STS within 10 business days of receiving the decision. If the rejection is upheld — appeal to the court. List of Documents for Unblocking Written explanations proving the reality of the business transaction Copies of contracts, appendices, powers of attorney, acts of work performed Primary documents related to the supply/purchase of goods/services (invoices, bills, delivery-acceptance acts) Transport documents, warehouse records, inventory reports Bank statements, payment orders Quality certificates, declarations of conformity (if needed) Any other documents proving the actual execution of the transaction Practical Tips Prepare documents thoroughly: Providing a complete set of supporting documents significantly increases the chances of unblocking the TI. Respect the deadlines: Meeting the deadlines for submitting explanations and appeals is critical to protecting your rights. Use the VAT Payer’s Data Table: Helps avoid future blocking, especially for atypical transactions. Automate monitoring: Regularly check the status of your TIs and react promptly to suspensions to avoid penalties and workflow delays. Consult professionals: In complex or repeated cases, it’s advisable to engage external consultants or lawyers. Conclusion Unblocking VAT invoices is a strictly regulated procedure that requires attention to deadlines, completeness, and the quality of submitted documents. Effective communication with tax authorities, well-prepared explanations and documents, and the use of modern monitoring tools are key success factors.    And most importantly — consult lawyers who deal with such cases daily and know exactly how to act. Even if your company’s owner or director insists you handle it yourself, remember: this is not an accounting task — it’s legal work. Mistakes during the unblocking process may result in a long journey of appeals — first to the STS, then to the court — which may take anywhere from 2 to 36 months. The legal firm WINNER is Ukraine’s leading company in unblocking VAT invoices, submitting VAT Data Tables, and removing “risky” statuses — according to the Liga Zakon rating in the “Accountant’s Choice” category. WINNER also ranks among the top Ukrainian firms in tax, criminal, administrative, and commercial law and litigation. Below is a video lecture titled:          “Unblocking VAT Invoices, Submitting Data Tables, and Removing Risky Status”Presented by:– Maksym Bahniuk, Head of the Tax and Customs Law Practice at WINNER– Ihor Yasko, Head of the Business Protection Practice at WINNER Contact: +38 (067) 755-55-13 https://youtu.be/Ff8lUGvJGsM?si=4zwrMVCp3raMIJnL

Ukrainian cryptocurrency users are increasingly facing the risk of wallet blocking by the Bureau of Economic Security due to several key factors related to regulatory, legal, and security issues in the use of digital assets. Main reasons for crypto wallet blocking: Enhanced financial monitoring and KYC/AML requirements.As cryptocurrencies become more popular and are used for money laundering, terrorism financing, or sanctions evasion, both Ukrainian and international regulators are tightening transaction oversight. Exchanges and crypto platforms may freeze wallets for even minor suspicions of KYC (Know Your Customer) or AML (Anti-Money Laundering) violations. Ukrainian banks also treat crypto-fiat operations as high-risk and often block them. Violations of exchange rules.Failing to comply with an exchange’s internal policies regarding identity verification or proof of funds origin can result in wallet freezing. Sanctions and geopolitical factors.Crypto platforms enforce international sanctions against individuals, organizations, or countries. Since the start of Russia’s full-scale invasion of Ukraine, many platforms have blocked wallets tied to sanctioned persons or suspicious transactions. Requests from law enforcement and criminal proceedings.In Ukraine, wallets can be frozen by an investigator’s request as part of a criminal case, even without a court decision. To recover access, users must often go through legal proceedings with the help of a lawyer. Suspicious or fraudulent activity.Exchanges may freeze funds if suspicious transactions, unauthorized access, user complaints, or disputes are detected. Undefined legal status of cryptocurrencies.The lack of clear legal regulation in Ukraine complicates the protection of crypto users’ rights and adds risk to wallet ownership. Conclusion:Ukrainian crypto users are already experiencing wallet freezes due to tightened oversight, identity checks, sanctions compliance, law enforcement requests, and legal uncertainty. To minimize risks — follow KYC/AML rules, avoid suspicious transactions, and be prepared for legal support if blocked. If this sounds familiar — it’s better to talk about it early. Often, one timely consultation can save you from serious legal trouble. LEGAL COMPANY “WINNER” is one of Ukraine’s leading firms in tax, criminal, administrative, commercial law, and litigation. 🎥 Below is a video lecture: “Article 212 of the Criminal Code of Ukraine. How to Act?”📞 Contact: 067-755-55-13 https://youtu.be/5kQ73atNbDg?si=1KJJ1W1PmxZuKI1p

Tax Inspections of Notaries: What You Need to Know The State Tax Service of Ukraine (STS) has begun auditing notaries, primarily through documentary, non-onsite, and unscheduled inspections, as private notaries are not considered business entities and cannot be subject to scheduled field audits. Inspections are most commonly conducted: Upon termination of notarial activity — the STS carries out a mandatory audit of taxes and the unified social contribution payments. Upon written request from the STS — the notary must provide information on notarized agreements (such as sales, inheritance, or gift contracts) to monitor compliance with tax legislation. Based on submitted tax declarations and reports — the audit is conducted at the STS premises, without visiting the notary. What the STS requires during a notary audit: Statements on the amounts of notarized agreements — must be submitted within 10 business days following a written request. Information on notarized transactions — to verify the taxation of income arising from notarial acts. Documents confirming payment of taxes and fees — if there are doubts about tax compliance or in the event of termination of activity. Tax and accounting records, financial reports, contracts, acts, bank statements — if relevant to the audit (e.g., payment of unified social contribution or taxes upon cessation of activity). The information provided by a notary to the STS must be strictly limited to tax-related matters and submitted in compliance with notarial confidentiality. Conclusion: Tax inspections of notaries involve specific legal nuances due to their professional status, limited tax agent responsibilities, and reporting procedures.The duty to uphold notarial confidentiality also shapes how information is shared with the STS: it must relate strictly to taxation and be provided only upon official request. Stay informed with us!       LEGAL COMPANY “WINNER” is among Ukraine’s top firms in tax, criminal, administrative, commercial law, and litigation.           📞 Contact us: 067-755-55-13 🎥 Below is a video lecture on: “Tax Inspections: How to Act”Speaker: Maksym Bahniuk, Head of the Tax and Customs Law Practice at “WINNER” https://youtu.be/rEd6me-Ume4?si=BPxONLY-kmBEEo39

Tighter Control Over Bank Cards and Transfers Starting June 1, Ukrainian banks are strengthening transfer checks: what every citizen should know. From today, the rules for bank cardholders in Ukraine are changing significantly. Banks now have broader powers to monitor how and where you transfer money. Previously, account blocking was rare — now it could become routine. How will banks monitor transfers? Financial institutions are required to analyze: what you write in the payment description; the type of transfer you choose; the origin of the money received on your card. Which transfers may be flagged for review? Banks will pay special attention to: mentions of cryptocurrencies (e.g., “bitcoin”, “USDT”, “crypto”); the phrase “debt repayment”, especially for large sums; words like “gift” or “compensation” — if the amount exceeds UAH 2,000 and is not from a close relative (this may trigger taxation); “donation” or “charity” — if you are not a registered volunteer or charity organization. Why is this happening? Ukraine is fulfilling IMF and FATF requirements to combat money laundering. The government pledged to tighten financial monitoring, so banks are now required to act more strictly. What does this mean for ordinary people? This is a new level of financial oversight. Any careless phrase in a payment note could lead to account freezing. To regain access, you’ll need to explain the source of the funds. How to protect yourself? Avoid vague or suspicious words in payment comments; Don’t accept large sums from strangers without documentation; If your account is blocked — don’t panic. Contact your bank in writing, and seek legal help if needed. Conclusion: Financial freedom is now under close watch. Be careful with your wording to avoid losing access to your funds. Stay informed with us!LEGAL COMPANY “WINNER” is one of Ukraine’s leading firms in tax, criminal, administrative, commercial law, and litigation.📞 Contact: 067-755-55-13 🎥 Below: video lecture on “Tax Inspections: How to Act”Presented by Maksym Bahniuk, Head of the Tax and Customs Law Practice at “WINNER” https://youtu.be/rEd6me-Ume4?si=G6qzJFr34Dzf_W73

The court delivered an acquittal in a case against a public official accused of receiving an unlawful benefit under Part 4, Article 368 of the Criminal Code of Ukraine, having found that law enforcement provoked the offense and committed procedural violations during the pre-trial investigation. Legal Grounds for Acquittal The court was guided by the principle of a fair trial (Article 6 of the European Convention on Human Rights) and Article 271 of the Criminal Procedure Code of Ukraine, which explicitly prohibits provoking a person to commit a crime for the purpose of exposing them. Evidence obtained as a result of provocation is inadmissible. Positions of the Supreme Court and ECtHR The Supreme Court has repeatedly emphasized: if the initiative to commit a crime came from law enforcement rather than the accused, it constitutes provocation, and the evidence is inadmissible. For instance, in case No. 161/13738/16-k dated February 2, 2023, the Court clearly stated that courts must examine whether the person was incited to commit a crime. The European Court of Human Rights (ECtHR), in the case of Ramanauskas v. Lithuania (No. 74420/01, February 5, 2008 and No. 55146/14, February 20, 2018), established criteria to identify provocation: whether the crime would have been committed without state intervention, whether the authorities acted passively, and whether there was an objective suspicion of the person’s predisposition to commit a crime. Specific Court Decisions: The Supreme Court’s ruling in case No. 127/31729/13-k from December 14, 2022 emphasizes the need to thoroughly assess defense arguments regarding provocation in light of ECtHR practice. In case No. 185/3086/16-k from October 10, 2023, the appellate court confirmed the presence of provocation, referencing ECtHR rulings (Ramanauskas v. Lithuania, Bannikova v. Russia, Matanović v. Croatia). An analysis of Supreme Court decisions on white-collar crimes confirms: if the initiative came from law enforcement, this is provocation and the evidence is inadmissible. Conclusions for Trial Participants: Judicial practice and the norms of both international and national law exclude the use of evidence obtained through crime provocation, ensuring adherence to the principles of fair justice. This ruling further highlights the importance for the defense to carefully examine pre-trial materials for procedural violations and signs of provocation. LEGAL COMPANY “WINNER” is one of Ukraine’s leading firms in tax, criminal, administrative, commercial law, and litigation.            Contact: 067-755-55-13   https://youtu.be/V6VIYjriyBw?si=vb8CJI1kBcXc75iJ

Crypto wallets have come under the close scrutiny of the Bureau of Economic Security of Ukraine (BEB) due to a number of factors that create risks for the economy, financial security, and the fight against crime. Main reasons for BEB’s increased attention to crypto wallets High risk of money laundering Cryptocurrencies are often used to legalize criminal proceeds through complex transaction chains, anonymous exchangers, and international platforms, which makes it difficult to track the movement of funds and allows criminals to “launder” large sums without the risk of being exposed. Tax evasion Due to the unregulated status of cryptocurrencies in Ukraine, a significant portion of digital asset transactions are not reflected in official reporting. According to BEB estimates, the country’s budget has lost at least 3 billion UAH in taxes over the past decade due to such schemes. The use of cryptocurrencies can be part of tax optimization or evasion schemes, which entails fines or even criminal liability. Use in the shadow economy Crypto wallets are actively used for illegal gambling, unauthorized currency exchange, terrorist financing, and other criminal activities. BEB regularly uncovers financial companies that organize illegal cryptocurrency exchanges without the necessary permits and without recording them in official reports. Lack of clear regulatory framework In Ukraine, the activities of crypto exchanges are still not regulated, and there are no specific rules for the taxation of virtual asset transactions. This creates room for abuse and makes it difficult to protect the interests of bona fide users. What this means for users Risk of wallet blocking BEB has the right to block crypto wallets associated with criminal activity or money laundering. In practice, there are cases where accounts of ordinary citizens are blocked without sufficient grounds due to unclear rules and a lack of transparent procedures. The law does not contain clear criteria for blocking or unblocking wallets, nor does it provide effective mechanisms for appealing BEB decisions. Owners often learn about the blocking only after the fact, without explanations or evidence. Increased attention to the origin of funds Users should be especially careful about the sources of wallet funding, avoid transactions with suspicious counterparties, and not participate in “cash-out” schemes or converting cryptocurrency to cash through unofficial exchangers. BEB and financial institutions are required to monitor transactions and block suspicious accounts. Potential criminal and financial liability Participation in money laundering or tax evasion schemes is subject to criminal liability — from fines to imprisonment with confiscation of property. Conclusion BEB is tightening oversight of crypto wallets due to their role in the shadow economy, money laundering, and tax evasion. For users, this means the need for increased caution, transparency regarding the origin of assets, and readiness for inspections or wallet blocking even in cases of minimal suspicion. The lack of clear rules and procedures to protect the rights of crypto asset owners increases risks, so it is important to carefully choose platforms, comply with KYC/AML requirements, and avoid suspicious transactions. Winner    067-755-55-13 https://youtu.be/9Xtga5DQFWk?si=X3rIdFdh4hjs5ve0