**1. Substance of the Act**
This document is an official announcement of the National Bank of Ukraine establishing the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDRs) as of June 11, 2026. It determines the value of the Ukrainian national currency in relation to 38 key foreign currencies and the international reserve asset. The established rates are mandatory for use in accounting, financial reporting, and in the execution of state operations. In particular, the US dollar exchange rate is set at UAH 44.9790, and the euro — at UAH 51.8945.
**2. Structure of the Act and Amendments**
The structure of the act is as concise as possible: it is a tabular announcement containing numeric and alphabetic currency codes in accordance with international standards, the number of currency units, their official names, and the directly established exchange rate. A separate important element is the accompanying note regarding the scope of application of these exchange rates. As this document is a daily act of an operational nature, it does not amend the textual part of the legislation, but merely updates the numerical values of the exchange rates compared to the previous banking day in accordance with the procedures established by the NBU and market indicators.
**3. Key Provisions for Practical Use**
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Most important for practical use is that the established exchange rates form the basis for a wide range of financial, tax, and legal procedures. They must be applied for:
* reflecting transactions in the accounting and tax records of enterprises;
* conducting settlements between the NBU and the State Treasury Service of Ukraine;
* determining the customs value of goods in import-export operations and calculating customs payments and tax liabilities (which directly links this act to tax and customs regulation).
At the same time, the disclaimer in the note is of fundamental legal importance: the established exchange rates do not impose any obligation on the National Bank of Ukraine to purchase or sell the specified currencies at these rates on the interbank or cash markets.
