Hetmantsev explained how the rules for documenting certificates of completed work will change in 2025

The preparation of certificates of completed work/provided services is a key but often problematic part of accounting and contractual document flow in Ukraine. These documents record the fulfilment of business obligations and form the basis for payment, legal protection, and tax accounting. Starting from 2025, significant changes are expected in regulatory and practical requirements for their preparation.

Reasons for legislative changes
In recent years, businesses have complained about administrative barriers: duplicate signatures, bureaucracy of paper act execution, and counterparties abusing signing delays. The problem has intensified in IT, consulting, marketing, and other services where the actual result has no clear material form and payments are often made cashless.
The implementation of cashless procedures, the increase in digital reporting, and alignment with European practices have prompted reforms of acts as primary documents.

Key innovations
The government proposes to simplify the procedure for acts for services paid to a settlement account. Main changes include:

• No mandatory signature from the client, unless specified in the contract;
• Only the executor’s signature is required to confirm completion;
• Double signing remains possible at the discretion of the parties (contractual freedom).

Practical implementation and documentation
According to the updated Law of Ukraine “On Accounting and Financial Reporting,” for most cashless services, the executor’s act is sufficient for bookkeeping and tax purposes. Complex works or material deliveries still require both signatures.
For electronic documents:

• Use of a qualified electronic signature (QES) becomes compulsory for legal validity;
• Documents must be stored for at least three years;
• Authenticity and integrity of the signature are controlled via M.E.Doc, SOTA, Paperless, and others.
  Important: a scanned paper act without a digital signature is invalid for tax purposes!

Mandatory details in 2025
Despite simplification, acts must include:

• Name of document (“Certificate of Completed Work”/“Certificate of Provided Services”);
• Date and place, act number;
• Counterparty (full name, details, EDRPOU code);
• List and scope of work/services, their purpose, period;
• Value, VAT items (if required);
• Executor’s position, full name, possible e-signature;
• Contract reference.
  As needed, specifications, photo documentation, detailed reports are attached as evidence of actual transactions (relevant for IT, consulting).

Abolition of acts for some services
Major innovation — simplified procedure for cashless transactions. If service is paid to a bank account, the executor’s act (with a single signature) serves as the primary document. This reform could save up to 20.2 billion UAH annually by reducing business process bureaucracy.
In court disputes or tax claims, the act remains the main written proof of obligation fulfilment, so accuracy is essential.

Business challenges
Simplification brings new risks:

• Increased responsibility for data accuracy for the executor;
• Counterparties must correctly record facts via electronic channels;
• More audit of paperwork and tax matching is needed;
• Importance of verifying parties’ identities, especially in major corporate deals.

Judicial and tax review
Courts recognize electronic acts with QES as equal to paper ones with signatures and seals. It is essential to ensure an unbroken chain of evidence: contract, act, payment. The fact of receipt or transfer is often supported by photos/videos, correspondence, reports — especially in remote services, IT, engineering.
The tax service focuses on real transactions – simple “titles” are no longer enough; detailed content, standardized fields, contract references, and precise execution periods are required. Acts lacking detail may be found invalid.

Documentation review and update
Legal experts recommend:

• Regularly reviewing structure/content of acts, contracts, specifications;
• Updating templates to comply with new legislation and e-reporting;
• Implementing electronic identification, automated field checks, contract condition control.

Development prospects and additional tools
As acts become personalized contract annexes, businesses should use:

• Electronic archives with a three-year retention;
• Automated approval/notification systems (bots, CRM, document platforms);
• Logging agreement and receipt via digital channels.

Conclusion
The change in rules for documenting completed work is a strategic step toward simplification, digitalization, and business protection.
A modern act is a flexible tool to confirm obligation completion, payment, and proof for courts and tax. In 2025, acts will become more personalized, electronic, detailed, and government-controlled, and their proper content and arrangement will be vital for business security in the long term.
Author — Maksym Bahniuk, Head of Tax and Customs Practice, WINNER Law Firm.