**1. Substance of the Act**
This document is an official announcement of the National Bank of Ukraine, which establishes the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDRs) as of June 9, 2026. The Act determines the value of the Ukrainian national currency against 39 key foreign currencies and international reserve assets. The established rates are intended for reflection in accounting records, execution of NBU operations with the State Treasury Service of Ukraine, and other cases provided for by law. At the same time, the document does not impose any obligations on the regulator to purchase or sell currency at the specified rates.
**2. Structure of the Act, Main Provisions, and Amendments**
Structurally, the announcement consists of a tabular section and a regulatory note. The table contains five systematized columns: the numeric currency code, the alphabetic code, the number of units of the base currency, its official name, and the actual established exchange rate against the hryvnia.
Compared to similar acts of previous periods, the structure of the document remains unchanged and standardized. The changes are of an exclusively dynamic, numerical nature — they reflect the daily fluctuations of the hryvnia’s value on the foreign exchange market against foreign currencies (in particular, the US dollar exchange rate is set at UAH 44.5129, and the euro at UAH 51.3545).
**3. Main Provisions Important for Practical Use**
For the practical application of this Act, the following aspects are key:
* **Accounting:** The established rates are mandatory for the translation of assets and liabilities denominated in foreign currency into the national currency of Ukraine as of the balance sheet date.
* **:** This Act is of crucial importance for taxation and customs clearance. The official NBU exchange rate on the date of submission of the customs declaration or the occurrence of tax liabilities serves as the basis for calculating customs payments, excise tax, value-added tax on imports of goods, as well as for determining foreign exchange differences in tax accounting.
* **Limitation of scope:** The provisions of the Act clearly indicate that the figures presented do not constitute mandatory guidelines for commercial (cash or non-cash) currency exchange by banks or other financial institutions.
