Key issues
- The National Bank of Ukraine has introduced a “borrowing” limit and expanded business opportunities for certain foreign exchange operations.
- Appendix BD to the corporate income tax return
- An electronic primary document with a QES may be signed later than the transaction date.
- Failure to submit SAF-T UA during an audit at the request of the State Tax Service: a penalty under para. 121.2 of the Tax Code of Ukraine
- Change in the legal form of a counterparty during the year: transfer pricing report
- Grounds for imposing a penalty for unreported indicators in the CFC Report
Experts advice
- Recommendations for companies with remote employees in other countries.
- Employment of persons with disabilities under the new rules
Court practice
- Actions of a legal entity’s director exceeding their authority. Risks of contracts being declared invalid.