**1. Substance of the Act**
This document is an official notification of the National Bank of Ukraine establishing the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDR) as of June 5, 2026. The act fixes the value of the Ukrainian national currency against key global currencies, in particular the US dollar at UAH 44.3793 and the euro at UAH 51.6686. It is mandatory for use in the areas of financial and economic activity prescribed by law as of the specified date. This information is the basis for settlements, accounting, and reporting within the state.
**2. Structure of the Act, Main Provisions and Amendments**
Structurally, the document consists of a tabular section and a legal disclaimer (note). The table contains structured data based on five criteria: the numeric currency code, the alphabetic code, the number of currency units, the official name of the currency (or SDR), and the directly established official exchange rate of the hryvnia against them. Compared to previous daily notifications of the NBU, the structure of the document remains unchanged and standardized, whereas the changes relate exclusively to the numerical values of the exchange rates, which are adjusted daily in accordance with the established rules of monetary regulation.
**3. Main Provisions for Practical Application**
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The official NBU exchange rate is the basis for tax and customs administration; therefore, this document is of critical importance for business entities. The following aspects are the most important for practical application:
* **Scope of Application:** The exchange rate is intended for recording transactions in accounting and tax records, for conducting NBU operations with the State Treasury Service of Ukraine, as well as for other cases prescribed by law (specifically, for calculating the customs value of goods and tax liabilities in foreign currency).
* **Limitation of Obligations:** The published figures do not create obligations for the National Bank of Ukraine to buy or sell the specified currencies at this rate on the market.
* **Wide Range of Currencies:** The document covers both major global currencies (USD, EUR, GBP, CHF) and less common regional currencies and SDR (Special Drawing Rights), enabling businesses to correctly conduct settlements under any international contracts.
