**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) for June 8, 2026. The act fixes the value of the Ukrainian national currency against key global currencies; in particular, it sets the US dollar rate at UAH 44.3583 and the euro rate at UAH 51.6375. It serves as the sole regulatory benchmark for financial, tax, and accounting operations in the state on the specified date. The document provides legal certainty in calculations where the legislation prescribes the application of the official exchange rate of the NBU.
**2. Structure of the Act, Main Provisions, and Amendments**
Structurally, the announcement consists of a systematized table and a regulatory disclaimer (footnote) at the end of the text. The table contains five mandatory details for each currency: the digital code, the alphabetic code, the number of currency units, its official name, and the directly established exchange rate against the hryvnia (covering a total of 36 foreign currencies and SDRs). Compared to previous daily acts of this type, the structure and the list of currencies remain unchanged, while only the numerical indicators of the exchange rates change, reflecting the daily fixing of the foreign exchange market conditions.
**3. Main Provisions Important for Practical Application**
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The following provisions are key to the practical application of this act:
* **Tax and Customs Accounting:** The established exchange rates are mandatory for calculating the customs value of goods upon import/export, determining the tax base for customs duties, VAT, and excise tax, as well as for translating foreign currency liabilities into their hryvnia equivalent in accounting.
* **Interaction with the Budget:** The exchange rates are applied for conducting operations of the National Bank of Ukraine with the State Treasury Service of Ukraine.
* **Limitation of Obligations:** An important legal disclaimer is that the established exchange rate does not create any obligations for the NBU to buy or sell the specified currencies at these rates. This is strictly an accounting tool, not a commercial rate for the regulator’s market operations.
