What the Bill Proposes
The Verkhovna Rada Committee on Finance, Tax and Customs Policy has supported draft law No. 14023, which amends Article 9 of the Law of Ukraine “On Accounting and Financial Reporting”.
The key innovation: simplified execution of primary documents for services, specifically in cases of non-cash payments.
What remains mandatory
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The act of acceptance and transfer itself (the document remains obligatory).
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Signature of the service provider.
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All other details of the document.
What is canceled
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Customer’s signature.
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Name and position of the customer’s representative.
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Mandatory confirmation of acceptance of services.
The simplified rules will only apply when:
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This is stipulated in the service contract.
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The services are paid for in full and exclusively non-cash.
Important: These rules do not apply to services funded from the state budget — full requirements for document execution remain unchanged in such cases.
Date of Entry into Force
The Committee incorporated the recommendations of the Main Scientific and Expert Department of the Verkhovna Rada. If adopted in plenary, the law will enter into force “from the day following its publication.”
From that date, the Cabinet of Ministers will have three months to bring ministerial and central executive regulations into line with the new law.
Related Legislative Initiatives
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A similar norm exists in draft law No. 13598 (dated 04.08.2025) regarding the introduction of sustainable development reporting.
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The same provision was duplicated earlier in draft law No. 8125 (registered in 2022), but at that time the Ministry of Finance opposed such changes.
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The government also registered an alternative draft, No. 14023-1, which proposes the complete abolition of acts of performed work for service payments — including those involving budget funds. According to the Cabinet of Ministers, this step could simplify cooperation with European partners and save businesses over UAH 20 billion annually.
✅ In short: Bill 14023 introduces partial simplification (for private non-cash service transactions), while the government’s alternative bill seeks full cancellation of acts, potentially transforming Ukraine’s accounting practices.
