Here is the translation of the provided text:
1. **Essence of the Law:**
The resolution amends the list of services that are not subject to VAT taxation according to the Tax Code of Ukraine. The changes concern operations with accounts, payment transactions, processing of cash and electronic money.
2. **Structure and main provisions:**
The resolution amends the wording of certain clauses of the List of services approved by NBU Resolution No. 73 of 2017. The main changes concern:
* Clarification of operations for opening, closing and changing accounts.
* Detailed description of payment transactions, including those carried out through payment systems.
* Expansion of the list of cash transactions that are not taxed.
* Clarification of the wording regarding operations with electronic money.
3. **Key provisions for use:**
The most important for use are the changes related to payment transactions and cash transactions, as they determine which services are exempt from VAT. This is important for banks, financial institutions and other payment service providers when calculating tax liabilities.
