The Verkhovna Rada of Ukraine has passed in the first reading a bill to abolish mandatory acts of work performed for most business operations — a long-standing bureaucratic requirement that often complicates accounting and tax reporting.
The initiative, Bill No. 14023, was introduced by Danylo Hetmantsev, Chairman of the Parliamentary Committee on Finance, Tax, and Customs Policy. The reform aims to simplify service documentation, reduce administrative costs, and streamline business operations.
However, the proposed changes will not apply to transactions involving state funds — meaning state-owned enterprises and budget-financed services will still need to prepare and sign acts of performed work.
Key Changes Introduced by the Bill
Under current law, both the contractor and the customer must sign an act confirming that services were provided and accepted. In practice, this creates frequent delays, disputes, and compliance issues during audits or tax inspections.
The proposed legislation seeks to simplify this by allowing:
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Optional signatures from the customer’s side, provided this condition is clearly stated in the contract.
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Simplified document format — the act may omit the customer’s name, position, or signature if the service is fully paid in cash and confirmed by supporting payment records.
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Continued applicability of standard procedures for budget-funded services, where documentation requirements remain unchanged.
In essence, businesses will gain the flexibility to confirm service completion through contracts and payment evidence rather than separate signed acts.
Parallel Government Initiative
The Cabinet of Ministers, led by Prime Minister Yulia Svyrydenko, previously announced a broader plan to cancel acts of performed work across all sectors.
The government’s version of the reform — Bill No. 14023-1 — proposes an even more sweeping simplification, where only one signature from the service provider would be required unless otherwise stated in the contract.
According to Svyrydenko, eliminating the requirement for dual-signed acts could save Ukrainian businesses up to ₴20 billion annually, cutting down on paperwork, courier costs, and audit disputes.
Main Differences Between the Two Versions
| Aspect | Hetmantsev’s Bill (No. 14023) | Government Bill (No. 14023-1) |
|---|---|---|
| Scope | Applies only to private businesses | Applies to all entities, including those working with budget funds |
| Signature requirement | Can exclude customer’s signature if noted in contract | Only one signature (from provider) required by default |
| Contract clause | Must explicitly state that no act will be prepared | No additional clause needed |
| Applicability to budget-funded services | Excluded — acts remain mandatory | Included — acts cancelled for all |
Both projects pursue the same goal — reducing bureaucracy — but differ in how far the simplification should go. The parliamentary committee will determine which version moves forward for final adoption.
Business Impact and Expected Savings
Ukrainian businesses have long criticized the dual-signature act system as redundant and time-consuming, especially for recurring services such as logistics, IT, marketing, or outsourcing.
The reform could:
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Simplify accounting and improve documentation efficiency.
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Reduce administrative burden on SMEs and service providers.
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Lower legal disputes with customers and tax authorities over missing or delayed acts.
By modernizing document practices, Ukraine aligns itself with European business standards, where invoices and contracts often serve as sufficient proof of service completion.
Outlook
The initiative reflects Ukraine’s ongoing regulatory reform agenda, aimed at easing the cost of doing business and increasing digital efficiency.
If adopted in full, the measure will streamline service transactions, save businesses billions in operating expenses, and signal continued progress toward simplified, transparent, and digital-first economic governance.
However, the balance between simplification and fiscal control will determine whether the government or parliamentary version prevails in the final reading.
