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Потрібна допомога адвоката? Залишай заявку When a debtor does not return the money within the agreed period or refuses to repay it, the receipt note becomes your main piece of evidence in court.A receipt note is an independent document proving that a loan agreement has been concluded and serves as the legal basis for debt recovery through the courts. ✅ First of all: is it possible to recover a debt under a receipt note?A receipt note alone does not guarantee repayment if the debtor does not return the money voluntarily. To recover a debt under a receipt note, you must act step by step. 🔑 Steps for recovering a debt under a receipt note Try an amicable settlement — send the debtor a written claim (demand letter) requesting repayment of the money. This can speed up repayment several times compared to going straight to court. Apply to the court — if the debtor ignores the claim, file a statement of claim with the court at the debtor’s place of residence. Attach the receipt note to the claim as the main proof of indebtedness. Secure the claim — together with filing the claim, submit an application to the court for securing the claim by freezing (arresting) the debtor’s property. Apply to the enforcement service — after obtaining a court decision in your favour, apply to the State Enforcement Service or a private enforcement officer to recover the debt from the debtor’s funds or property. ⏰ Time limit for going to courtThe limitation period for filing a claim for repayment of a debt under a receipt note is three years from the date on which the debt was due. 💰 What else can be recovered apart from the principal debt?You may claim from the debtor not only: repayment of the principal amount stated in the receipt note interest for the use of the funds 3% per annum for late repayment the officially established inflation index If the receipt note does not specify the repayment deadline and interest, the funds must be repaid upon the first demand, and the interest rate is determined based on the National Bank of Ukraine’s discount rate. 🛡 Two main ways to recover a debtCivil‑law method — filing a statement of claim with the court for recovery of the debt under a loan agreement. If the receipt note is properly drafted, the creditor has a high likelihood of obtaining a court judgment in their favour.Criminal‑law method — used when the debtor intentionally indicates false data in the receipt note, omits the repayment date, refuses to return the money or denies having received it. The debtor’s actions may constitute fraud (Article 190 of the Criminal Code of Ukraine). In such cases, you should file a criminal complaint with law enforcement authorities. ⚠️ Important to remember The receipt note must be made in writing; it is not mandatory but may be certified by a notary Ukrainian law does not impose specific requirements on the form or content of a written receipt note A properly drafted debt receipt significantly increases your chances of recovering the money If the amount is large or the situation is complex, it is advisable to consult a debt‑recovery lawyer 🎯 Unable to recover a debt under a receipt note on your own?We will help you recover your funds! Our debt‑recovery legal services include: Analysis of the receipt note and development of a legal strategy Drafting and sending a claim to the debtor Filing a statement of claim with the court Securing the claim (freezing the debtor’s property) Representation in court at all stages Submitting the court decision to the enforcement service Recovery of the debt from the debtor’s property and funds Criminal‑law protection in cases of fraud Contact us today and do not lose time — the limitation period for going to court is only 3 years! Author – Svitlana Krutorohova, attorney at the Law Firm “WINNER Legal Company”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку When a friend, acquaintance, or even a relative asks to borrow money, the most important thing is not to rely on a verbal agreement. Legally reliable protection is a properly drafted debt IOU. This document confirms the fact of the transfer of funds and the obligation to repay them. ✅ What must be included in an IOUDocument title — “IOU” or “Debt IOU”.Date and place — day, month, year, and the city where it is drawn up.Full details of the parties — full name, passport details (series, number, date of issue), taxpayer identification number, registered address and actual place of residence of the lender and the borrower.Amount of the debt — in figures and in words, in the specified currency (hryvnia or foreign currency).Repayment terms — the exact date (day, month, year) and the form of repayment (in cash or to a bank card).Confirmation of receipt of the money — for example: “I have received the money in full at the moment of signing this IOU.”Penalties for late payment (optional) — for example: a penalty of 1% for each day of delay.Borrower’s signature — handwritten.Witnesses (recommended for large amounts) — full names, signatures, and a note stating: “the money was transferred in their presence”. 🔑 Key recommendations Write it by hand — the borrower should write the IOU personally. This prevents any claim that they “did not write anything”. Do not allow corrections — the text must not contain errors, unclear wording, or corrections. Prepare 2 originals — one for the lender and one for the borrower. For large amounts — involve witnesses or have the IOU certified by a notary. ⚖️ Important to rememberAn IOU drafted correctly is your protection in court. A verbal agreement has no legal force. Without documentary proof, it will be almost impossible to recover your money. 🎯 Not sure how to draft an IOU correctly?We can help! Our legal services include: Drafting a properly structured debt IOU Preparing a loan agreement Debt recovery through court proceedings Notarial certification of documents Contact us today and protect your funds before the borrower fails to repay the money. Author – Svitlana Krutorohova, attorney at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Cancellation of seizure of property or money on the debtor’s bank accounts within enforcement proceedings is possible by filing a court appeal against the enforcement officer’s actions in imposing the seizure, together with the ruling on seizure. ⏰ Time limits for considering the motionUnder the Criminal Procedure Code of Ukraine, a motion to lift the seizure of property must be considered no later than three days after it is filed.In practice, courts usually do not delay the consideration of such motions.An investigating judge’s ruling on lifting the seizure of property issued under Article 174 of the CPC is not subject to appeal. ⚖️ Lifting of property seizure under Article 174 CPC vs. appeal: key differenceWe explain the difference between lifting property seizure under Article 174 of the CPC of Ukraine and appealing an investigating judge’s ruling on seizure: time limits, filing procedure, grounds, and procedural specifics. ⚠️ Important to remember A person may file a motion to lift the seizure of property at any time. The seizure must be cancelled if the applicant proves one of the grounds: further application of the seizure is no longer necessary or the seizure was imposed without proper grounds. The motion is submitted to the investigating judge or the court of the same territorial jurisdiction where the investigation is conducted. The court must examine the motion to lift the seizure of property within three days of its filing. An investigating judge’s ruling on lifting the seizure of property is not subject to appellate review. A decision refusing to open proceedings may be appealed. 🎯 Your property has been seized and you do not know how to lift the seizure?We can help! Our legal services for lifting property seizure include: Analysing the grounds for lifting the seizure and reviewing the criminal proceedings. Drafting a substantiated motion to cancel the seizure of property. Filing the motion with the investigating judge. Representation at the court hearing when the motion is considered. Lifting seizure from real estate (apartments, land plots, houses). Lifting seizure from vehicles. Lifting seizure in civil or commercial proceedings. Filing an appeal against a ruling imposing seizure. Filing a motion to cancel interim measures securing a claim. Filing a motion for counter-security. Appealing enforcement officers’ actions in seizing funds on bank accounts. Lifting seizure after criminal proceedings are closed. Protecting the rights of third parties whose property has been seized. Do not lose access to your property – seizure can block your economic activity and deprive you of the right to dispose of your real estate.Contact us today to quickly lift the seizure from your property. If you have any questions or issues related to this matter, you should seek an individual consultation to analyse your specific situation and develop a safe and realistic strategy.Yevhenii Murchenko, Head of Criminal Law and Procedure Practice at the Attorneys’ Association “WINNER Law Firm”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку You are a foreign citizen or non-resident and plan to open a business, buy real estate, receive income or open a bank account in Ukraine?For all these actions, a tax identification number (TIN / RNOKPP) is mandatory.We help non-residents obtain this number without personal presence in Ukraine, providing a complete document package and a clear step-by-step procedure. Why this is important to know A TIN is required to register as an entrepreneur, open an account in a Ukrainian bank, sign contracts, receive income and file tax reports. Without a TIN, a non-resident cannot legally engage in business activities in Ukraine. The process can be complicated: you need an application, a copy of your passport, a certificate of your foreign TIN (if any), and documents for your representative.We save your time, help you avoid mistakes and guarantee the result. What we do for youOur service is turnkey TIN registration for foreigners: Preparation of a power of attorney for a legal representative Completion of application No. 1-RON and the taxpayer registration card Preparation of the document package: passport copy, register extract, foreign TIN certificate, representative’s documents Submission of documents to the State Tax Service of Ukraine by your representative Obtaining the TIN and providing you with the original or an electronic copyYou do not have to be in Ukraine — we organize the entire process for you. Timeframes and fees Processing time: 5–10 business days after submission of documents Service fee: from 1,500 UAH (details after consultation) Personal presence: not requiredThe fee may vary depending on the country, type of documents and additional services (for example, power of attorney, postal delivery). Frequently asked questions (FAQ)Do I need to appear in person in Ukraine?Not necessarily. We work through a legal representative acting under a power of attorney. What documents are required?Main ones: a copy of the foreigner’s passport, application, foreign TIN certificate (if any), and representative’s documents. Can I obtain a TIN if I am not yet in Ukraine?Yes. We prepare everything remotely and send the TIN to you by post or electronically. Do non-residents need a Ukrainian tax number?Yes, for business activity, income, banking operations and reporting. Leave a request — and you will obtain your TIN without unnecessary hassle. 📞 Request a free consultation📧 Email us: your email📱 Phone: your phone🕒 Working hours: Mon–Fri, 9:00–18:00 Click and fill out the form — it is free and takes less than 2 minutes.REQUEST A CONSULTATION (clickable button) After your request, our lawyer will contact you within 15 minutes and explain: which documents you personally need, the exact timeframe and cost, how we organize the process remotely. Do not waste time on complex procedures — obtain your tax identification number quickly, without personal presence in Ukraine, under our guarantee.Order a consultation now — and start the TIN application process today. Author – Yuliia Popadyn, lawyer in tax and housing law practice at the law firm “WINNER Legal Company”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Have you received a defective product, had a service performed improperly, or faced a counterparty who is not fulfilling their contractual obligations? A claim letter is the first and very important step in protecting your rights. We will help you prepare a proper, legally sound and persuasive claim so that you can obtain compensation, correction of the breach or a response from your counterparty faster. Why a well‑drafted claim matters It is the official way to notify of a breach and demand restoration of your rights. In many cases a claim resolves the dispute without going to court — faster and at a lower cost. A properly prepared claim increases the chances that your demands will be satisfied and later serves as evidence if the case goes to court. When to file a claim The goods or services do not comply with the contract terms. Payment has not been received or has been calculated incorrectly. The counterparty has breached delivery deadlines or performance terms. You need to demand elimination of defects, a refund or a price reduction. What to collect before drafting The contract and any amendments. Acceptance certificates and certificates of completed works. Invoices, payment documents, delivery notes, warranty cards. Evidence (photos, videos) of defects or non‑conformities. Correspondence with the counterparty (email, messengers) where the issue was discussed. Structure of an effective claim Heading: details of the sender (name, company name, tax ID, contacts) and of the recipient. Title: “Claim” with an indication of the grounds (for example, “regarding non‑conformity of goods with the contract terms”). Brief description of the situation: what happened, dates, references to the contract and certificates. Demands: clear and specific — refund, free rectification of defects, replacement of goods, discount, etc. Deadline for compliance: set a reasonable period (for example, 10 business days). Warning about further steps: indication that you will apply to court or regulatory authorities if the claim is ignored or rejected. List of attachments: copies of documents, photos, certificates. Signature, date and company seal (if used). Practical drafting tips Formulate your demands clearly and unambiguously. Do not “ask” — “demand”. Refer to facts and evidence; a position without proof is often left unanswered. Keep the tone polite but firm — this supports a constructive result. Set a realistic yet tight response deadline. Send the claim by registered mail with an inventory of enclosures or by email with delivery confirmation, and keep proof of sending. Common mistakes Vague or overly general demands. Lack of evidence and attachments. No deadline set for fulfilling the demands. Excessively aggressive tone that complicates negotiations. Incorrect details or missing signature. How we help Analyse your case and collect the necessary documents. Draft a claim that is formally correct and persuasive. Define clear demands and strategic timeframes. Prepare a package of evidence and step‑by‑step sending instructions. If needed, support you in negotiations or prepare the next legal steps (complaints, lawsuits). Timeframes and fees (approximate) Fast claim: 24–48 hours — a short but effective version. Standard: 2–4 business days — a detailed claim with attachments. Additionally: support during negotiations, preparation of a statement of claim and participation in dispute resolution. Short pre‑sending checklist All evidence is attached and numbered. Demands and deadlines are clearly formulated. Contact information is correct. There is proof of sending or receipt. Would you like a claim template tailored to your situation?Send us a brief description of the problem and your documents — we will prepare a ready‑to‑use template adjusted to your case or refine the text you already have.Author – Svitlana Krutorohova, attorney at “WINNER” Law Firm. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Do you manufacture or import pesticides, agrochemicals (fertilisers, plant growth regulators, bioproducts) or disinfectants and want to obtain registration in Ukraine? We offer full support: from drafting technical specifications (TS) to filing the documents and obtaining registration — for any type of registration action, both for Ukrainian and foreign manufacturers. Why this matters Legal compliance. Registration is a mandatory condition for selling and using such products in Ukraine. Avoid penalties. Unregistered products may lead to sanctions, seizure of goods or a ban on their use. Faster market entry. A properly prepared document package and our experience allow you to obtain registration more quickly. What we do (full package) All types of registration actions for all kinds of pesticides and agrochemicals of Ukrainian or foreign origin: Fertilisers Plant growth regulators Bioproducts Pesticides (insecticides, fungicides, herbicides, etc.) Drafting technical specifications (TS) — from the first description to a complete document ready for submission. New registration from scratch — full registration of a product that does not yet have a registration certificate in Ukraine. Re‑registration — when registration must be renewed after expiry or due to a change in composition. Amendments to the technological part — changes to the registration dossier without full re‑registration. Registration of disinfectants — a separate service for disinfection, disinsection and deratisation products. How it works — 4 simple steps We define the product type, applicable regulations and expected registration timeline. Drafting TS. We prepare technical specifications, required laboratory descriptions and supporting documents. We submit the package to the competent authority (State Service of Ukraine on Food Safety and Consumer Protection, Ministry of Health for disinfectants). We monitor the process and provide you with the registration document. What we prepare (document package) Technical specifications (TS) or technological description. Product composition, instructions for use and safety. Laboratory tests (analyses, certificates). Manufacturer’s documents (licences, certificates, copies of registration in the country of origin). Notarised Ukrainian translation for foreign products. Practical tips Correctly determine the product type: fertiliser, growth regulator, bioproduct, pesticide or disinfectant — each has its own registration rules. Already have TS? We can adapt them for submission and handle registration without drafting new TS. For foreign products, it is essential to have a certified translation and copies of registration in the country of manufacture. Re‑registration is usually required when the composition, manufacturer or validity period changes. Common mistakes to avoid Incorrect product type, which leads to rejection or return of the documents. Incomplete set of laboratory tests or certificates. No certified Ukrainian translation for foreign products. Missing re‑registration deadlines — the product may lose its legal status. How we help Select the correct registration type (new registration, re‑registration, amendments). Draft TS in line with legal requirements. Prepare the full document package and arrange submission. Monitor the process in the competent authority and provide the registration document. If needed, support laboratory testing and prepare responses to official requests. Timeframes and fees (approximate) Express package: new registration in 30–45 days (depending on product type). Standard package: 45–60 days — full TS development + filing + obtaining registration. Re‑registration / amendments: 15–30 days. Disinfectants: 30–50 days (depending on composition and testing). Additionally: support of laboratory tests, preparation of replies to authorities, representation. Short pre‑start checklist Product type correctly defined. Composition and instructions are prepared. Laboratory tests and certificates are available. Certified Ukrainian translation (for foreign products) is ready. You are planning to file documents to the competent authority. Ready to helpSend us brief information about the product (type, composition, manufacturer) — we will prepare the document package, clarify timeframes and fees and help you obtain registration.Author: Ihor Yasko, Managing Partner at “WINNER” Law Firm, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Hiring foreign professionals in Ukraine is now a common practice for businesses, IT companies, manufacturers and service providers. However, the employment process requires permits, documents and strict compliance with deadlines. If you are unsure about the details, we will help you arrange everything correctly and quickly, without the risk of fines. Why legal employment of a foreigner matters Avoid fines. Hiring a foreign national without a permit may result in substantial penalties for the employer. Safe employment relations. With properly issued documents, foreign workers are employed legally, pay taxes and have access to medical and insurance coverage. Business stability. Correct formalisation protects you during inspections and helps you retain key specialists longer. When a work permit is required In most cases, a permit is required if a foreign national plans to work in Ukraine on a permanent or temporary basis. For seconded (posted) foreign workers providing services or performing works, special permit rules apply. Stateless persons also need a permit. Key steps — 5 simple stages Define the position and salary. The official job title must correspond to the national classifier of occupations. Obtain a work permit from the Employment Centre. The maximum validity period is usually up to 2 years. Collect the foreign worker’s documents: a notarised Ukrainian translation of the passport, a 35×45 mm photo, a draft employment contract or gig contract, and proof of payment of the state fee. Obtain a Ukrainian tax identification number for the foreign worker. This is required for salary payments and opening a bank account. Sign the employment contract. Within 90 days after the permit is issued, the contract must be signed, and within 10 days of signing, a certified copy must be submitted to the Employment Centre. Required documents (briefly) Application in the form approved by the Cabinet of Ministers. Copy of the foreigner’s passport pages + certified Ukrainian translation. Colour photo 3.5×4.5 cm. Draft employment contract or gig contract certified by the employer. Receipt confirming payment of the work‑permit fee. Additionally (depending on status): residence permit, copy of the foreign economic contract (for seconded workers), copy of the foreign employer’s decision on the transfer of the employee to Ukraine. Practical tips Choose the appropriate permit term — up to 2 years, or up to 3 years in some specific cases (seconded workers). Arrange a Ukrainian translation of the passport and have it notarised before filing. If the foreigner is abroad, a power of attorney can be executed with a foreign notary and sent to Ukraine. Keep copies of all documents and filing receipts, especially when submitting through an administrative service centre or the Employment Centre. Common mistakes to avoid Hiring without a permit, which leads to fines and potential suspension of cooperation. Incorrect job title that does not match the occupation classifier. Missing deadlines: 90 days for signing the contract and 10 days for submitting a copy to the Employment Centre. Incorrectly certified translation or missing photo. Incomplete documentation in special cases (seconded workers, stateless persons). How we can help Analyse your case and determine the appropriate type of permit. Prepare a full document package: application, translation, photos, draft contract, payment receipt. Draft a power of attorney for the foreign worker (abroad or in Ukraine). Arrange a tax ID and advise on opening a bank account. Accompany document submission to the Employment Centre and assist with official correspondence. Timeframes and fees (approximate) Express package: assistance in obtaining a permit within 5–7 days. Standard package: 10–14 days — full support, document preparation, obtaining tax IDs. Additionally: support for seconded staff, preparation of gig contracts, representation before the Employment Centre. Short pre‑start checklist Position and salary are defined and correspond to the classifier. Application and documents have been submitted to the Employment Centre. Passport translation is duly notarised. Photo and payment for the permit are ready. You plan to sign the employment contract within 90 days. Ready to helpSend us brief information about the foreign worker and the position, and we will prepare the document package, clarify timeframes and fees, and help you complete the process without unnecessary stress.Author – Diana Zaporoshchuk, lawyer at the Criminal Law and Procedure practice at WINNER Law Firm. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Planning to file a complaint with the State Tax Service of Ukraine and not sure where to start? We will help you prepare a proper, well‑reasoned and formally correct complaint to increase your chances of a positive outcome and save your time. Why a well‑prepared complaint matters Effectiveness: a properly drafted complaint allows you to receive a response and a fair decision faster. Risk mitigation: formal mistakes may lead to your documents being returned or your complaint left without consideration. Protection of interests: a complaint is an effective tool to protect your business and your taxpayer rights. When you should file a complaint You disagree with the results of a tax audit or the audit report. The tax authority has issued a decision or order that restricts your rights or results in additional payments. You believe your rights were violated during administrative proceedings or when penalties were imposed. You need to challenge an individual tax consultation or a refusal to provide it. Preparation stage — what to do first Collect documents: copies of the audit report, decisions, correspondence with the tax office, primary documents, payment documents, contracts. Clarify deadlines: find out within which period a complaint may be filed (these deadlines are usually set by procedural rules). Define the grounds: clearly state why you disagree – factual errors, misapplication of law, procedural violations. Gather facts: prepare a chronology of events and a list of evidence supporting your position. Structure of an effective complaint Heading: “Complaint” or “Appeal against the decision (act) of the tax authority”. Applicant details: full name or company name, tax ID / EDRPOU code, address, contact details. Addressee details: tax authority unit that issued the decision, date and number of the act/notice. Statement of facts: brief description of the case with dates and references to documents. Legal arguments: facts, evidence and legal provisions that support your position. Relief sought: clearly formulated requests (to cancel the decision, cancel penalties, conduct an additional review, etc.). Annexes: list of attached documents (copies of acts, contracts, payment documents, correspondence). Signature and date. Practical tips Write briefly and to the point, avoid emotional language. Refer to specific legal provisions where possible — this strengthens your position. Number the annexes and refer to them in the text. Provide phone numbers and an email address for quick contact. Keep a copy of the complaint with a receipt stamp if filed in person, or send it by registered mail / tracked delivery and keep proof of submission. Common mistakes No evidence or poorly organised evidence. Vague or unclear wording of the relief sought. Missing the filing deadlines. Overly emotional tone or unsubstantiated accusations. No signature or contact details. What we do for you Review all available documents and build a legal position. Draft a clear, structured complaint with references to documents and legal provisions. Prepare a list of evidence and annexes. Help you file the complaint correctly and obtain proof of submission. If needed, accompany you during the administrative review and prepare responses to requests from the tax authority. Timeframes and fees Express complaint: preparation within 48 hours (short complaint + list of annexes). Standard: detailed complaint with legal arguments and document preparation — 3–5 business days. Additional options: support during consideration, representation before the commission, preparation of a court appeal. When you should seek assistance The case is complex, involves significant amounts or material business risks. You lack time or experience to prepare the documents yourself. You want to maximise your chances of success and minimise formal mistakes. Short pre‑submission checklist All evidence and copies of documents are collected. Filing deadlines are not missed. Requests are clearly formulated. Annex list and contact details are prepared. Proof of sending or filing is saved. We are ready to help: send us the necessary documents or describe your situation, and we will prepare a complaint, develop an action plan and advise on the best next steps.Author – Yuliia Boiko, attorney at the Tax and Customs Law practice of “WINNER” Law Firm. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Blocking of tax invoices and the “risky taxpayer” status have long become a routine operational threat rather than an exception for Ukrainian businesses. The system for monitoring risky VAT operations and taxpayers works automatically based on criteria approved by the government, while decisions are formally taken by regional and central commissions of the State Tax Service. For a company this means that a single technical step — suspension of tax invoice registration — instantly turns into a real business problem: the buyer loses the VAT credit, tension with counterparties grows and entire supply chains may be blocked. Despite the tax authorities’ statements that the share of suspended invoices is decreasing, the mechanism itself remains complex and the risks tangible. In reality, entrepreneurs formulate the issue simply and emotionally: “our tax invoice was blocked — what do we do?” or “we were listed as risky — how do we get out?”. The legal answer is multi‑layered: you need to understand the algorithm for unblocking a specific TI/ADJ, the logic behind recognising a taxpayer as risky and the available appeal routes — both administrative and judicial. Blocked tax invoice: what it means and first steps When a taxpayer receives a receipt stating that registration of a tax invoice or adjustment calculation has been suspended, it means that the monitoring system has identified a risk either in the transaction itself or in the status of the taxpayer or its counterparty. The blocking does not cancel the VAT liability to the budget but deprives the buyer of the right to a tax credit, which inevitably creates conflict between the parties. The first step is to carefully read the receipt and the decision of the regional commission. These documents specify the ground for suspension (risk criterion of the transaction or taxpayer), the proposal to submit explanations and the list of documents that, in the tax authority’s view, are missing. It is essential to record the date on which the decision was received, since all deadlines for submitting explanations and for further administrative appeal are calculated from this date. Next, a package for unblocking must be prepared: written explanations and copies of primary documents confirming that the transaction is real. Typically, this includes the contract and annexes, delivery and transport documents, acts of acceptance for works or services, payment orders, warehouse documents, quality certificates, accounting policy orders, staff lists, documents confirming fixed assets, warehouse lease agreements and similar items — depending on the business model. All this is submitted via the electronic taxpayer’s cabinet together with a narrative explaining the transaction and its economic rationale. If the regional commission refuses to register the TI/ADJ, the next step is administrative appeal: a complaint to the central commission of the State Tax Service must be filed within 10 business days from the date the regional decision takes effect. This deadline is strict; missing it deprives the taxpayer of the right to administrative appeal and effectively forces them to go straight to court. Waiting in the hope that “they might reconsider” is therefore a highly risky strategy. “Risky taxpayer”: why it is worse than blocking a single invoice While blocking of a single TI/ADJ can still be treated as a “point issue”, inclusion in the list of risky VAT payers is a systemic blow to the business model. Risky status means that the monitoring system perceives the company as potentially fictitious or involved in tax minimisation schemes, so invoices issued by such a taxpayer are blocked almost automatically. The risk criteria are set out in the procedure approved by Cabinet of Ministers Resolution No.1165 and include, among other things, a lack of sufficient assets or personnel, inconsistency between transaction volumes and resources, problematic counterparties and inconsistency between tax behaviour and the declared types of activity. In 2025 these criteria and the approach to assigning risky status were further refined, while the possibility of both automatic and “manual” inclusion remained. In practice, decisions on compliance with risk criteria are often very generic, with template references to the procedure and no detailed description of actual grounds. This makes it difficult to understand why exactly the business has been “punished” and explains why clients seek clear, practical advice: what exactly the STS is unhappy about, which documents should be provided, whether it is possible to be removed from the risky list without going to court and within what timeframes. How to be removed from the risky list: step‑by‑step The algorithm for leaving the list of risky VAT payers, although bureaucratic, is already well‑tested in practice. The first and key task is to identify the specific reason for being classified as risky. To do this, you must carefully analyse the regional commission’s decision and, if it is unclear, request clarification through the communication platform or via a formal written inquiry to the tax office. The second step is to prepare a document package to rebut the risk status. A typical set includes contracts with key counterparties, acts, invoices, transport documents, payment orders, proof of warehouses or production premises (lease agreements, acceptance acts), information about staff, fixed assets and stock, internal regulations, licences, certificates and similar documents. It is important not just to “dump all papers”, but to link them logically to the wording of the risky‑status decision and demonstrate that the company has real resources to perform the declared transactions and does not meet the specific risk criterion. The third step is to submit Notification J(F)13149 via the electronic cabinet, with structured explanations and scanned documents within the allowed format and size. Explanations should briefly describe the business activities and, criterion by criterion, show why the taxpayer should not be treated as risky, with cross‑references to supporting documents. It is common to receive a first refusal to remove risky status; in such cases it is worth submitting a second notification with additional evidence. If all administrative efforts fail, the next tools are a complaint to the Business Ombudsman Council and a lawsuit challenging the decision on risky

Потрібна допомога адвоката? Залишай заявку Debt recovery almost never comes down to simply “reminding the debtor to pay”. In commercial relations, an overdue debt quickly turns into a complex problem: a company’s cash flow is disrupted, cash gaps grow and it becomes harder to meet obligations to suppliers, employees and the state budget. That is why a properly drafted claim letter or pre‑trial demand is not just a formal letter, but an important tool of legal and negotiation pressure on the debtor. In many cases, creditors make a mistake by focusing exclusively on court proceedings from the outset. In practice, pre‑trial settlement often allows funds to be recovered faster, at lower cost and with fewer reputational and operational losses than a full‑scale commercial dispute. Claim work makes it possible to fix the parties’ positions, confirm the fact of delay, properly document the creditor’s demands and at the same time prepare a strong body of evidence in case a lawsuit becomes necessary. This is especially relevant for businesses working with deferred payment terms, supply of goods, performance of works or provision of services. When a counterparty delays payment, the creditor has two parallel tasks: to try to recover the debt out of court and, at the same time, not to lose the time needed to prepare for commercial litigation. In this context, services for drafting claim letters and supporting pre‑trial settlement become an effective entry point into commercial disputes and further legal representation. How to recover a debt: where an effective strategy starts Debt recovery starts not with an emotional conversation with the debtor or threats of court, but with a legal analysis of the situation. Before preparing a claim letter, it is essential to understand the legal basis of the claim: a written contract, delivery notes, acceptance certificates, invoices, payment documents, correspondence, reconciliation acts, letters of guarantee or other evidence. For a commercial dispute, it is critical not only that the debt exists in fact but also that it can be convincingly proven by documents. The first practical step is to fix the amount of the debt and the delay period. You should check when the payment fell due, whether the contract provides for penalties, late‑payment interest or inflation adjustments, whether any partial payments have been made and whether there are documents confirming that the debtor has accepted the goods or services. If the relationship was not fully documented, for example the supply was based on invoices and delivery notes without a full contract, this does not automatically make the claim hopeless but requires more careful work with evidence. Next, the debtor’s behaviour should be assessed. Some counterparties fail to pay due to temporary financial difficulties and may agree to restructuring, while others deliberately drag out time, trying to move assets, change their registered address or prepare a defence in court. This determines the tone and structure of the claim: sometimes a firm but business‑like demand with a short deadline for voluntary repayment is enough; in other cases it is advisable to build a future litigation position into the letter from the outset, referring to legal provisions, sanctions and the prospects of court‑ordered recovery. A common mistake by creditors is to spend months in informal negotiations, accepting constant promises “to pay next week”. Such a tactic often works against the creditor: the debtor wins time while the creditor’s position remains undocumented. That is why a pre‑trial demand should be sent early enough — not too hastily, but also not after the debtor has already stopped communicating and effectively prepared for conflict. Drafting a claim letter: why form and content matter Many people see a claim letter as a simple “pay me” message. In reality, its legal value is much broader. A properly drafted claim letter performs several functions at once: it records the breach of obligation, formalises the creditor’s demands, gives the debtor a deadline for voluntary performance, demonstrates the seriousness of intent and creates a written foundation for subsequent court proceedings. Article 222 of the Commercial Code of Ukraine grants a business entity the right to address the breaching party with a written claim and defines its basic elements: full details of the parties, circumstances of the dispute, evidence, the content of the demands, the amount claimed and its calculation, the claimant’s banking details and the list of supporting documents. Even where pre‑trial settlement is not mandatory, the claim letter is often the strongest first step towards debt recovery. To draft a high‑quality claim letter, it is not enough to state the amount owed. The text should set out the full picture clearly and persuasively: which parties are involved, on what basis the legal relationship arose, which obligation has been breached, when the deadline for performance expired, what the delay consists of, what the principal amount is, what additional sanctions are accrued and what exactly the creditor is demanding from the debtor. The evidentiary section is equally important. It is usually advisable to attach properly prepared copies of the contract, invoices, delivery notes, acts of acceptance, reconciliation acts, correspondence, payment documents and other materials supporting the claim. Although the law allows not attaching documents already in the debtor’s possession, in practice it is often better to duplicate key materials to avoid the typical objection that the debtor “did not fully understand the demands”. It is also crucial to set an appropriate deadline for performance. The period may vary depending on the contract terms, the nature of the dispute and negotiation tactics. In any case, the deadline must be clear, realistic and expressly specified in the claim letter; otherwise, the debtor may exploit the lack of certainty. Pre‑trial settlement: not a sign of weakness but a tool of leverage In business practice, there is still a misconception that pre‑trial settlement is a sign of weakness or an attempt to “persuade” the debtor. In fact, a well‑structured pre‑trial stage is a way to strengthen the legal position and gain control over the conflict before it reaches court. It offers a