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LAW OF UKRAINE

of February 24, 2026 No. 4791-IX

About modification of article 9 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" concerning simplification of execution of source documents on provision of services

The Verkhovna Rada of Ukraine decides:

I. The second article 9 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 1999, No. 40, Art. 365 with the following changes) after the paragraph of the seventh to add part with the new paragraph of the following content:

"If the source document contains information on date (period) of provision of services, performance of works or hiring (lease), then lack of the details provided by paragraphs to the sixth and seventh this part from the customer of services (works) or the employer (lessee) is not violation of requirements to execution of the source document provided that such procedure for documentation of economic activities is provided by the agreement signed in writing and such economic activities are reflected in financial accounting in the period of their implementation. Action of provisions of this paragraph does not extend to requirements to documentation of economic activities, payment for which is performed at the expense of public means; the economic activities performed in pursuance of employment contracts (lease) of the state-owned or utility property; construction contracts, design and exploration work; agreements on donation, charitable or humanitarian assistance".

With respect thereto paragraphs of the eighth - to consider the eleventh respectively paragraphs the ninth - the twelfth.

II. Final provisions

1. This Law becomes effective from the first following after month of its publication.

2. To the Cabinet of Ministers of Ukraine within three months from the date of entry into force of this Law:

1) to bring the regulatory legal acts into accord with this Law;

2) to provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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