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    Ukrainian legislation (general)

    Review of Ukrainian legislation for 21/04/2025 – 28/04/2025

    Digest of Ukrainian Legislation Digest of Ukrainian Legislation Orders Regarding Amendments to the Regulation on the Procedure for Handling Documents in the Verkhovna Rada of Ukraine Amendments have been made to the rules of electronic document flow in the Verkhovna Rada. Now, copies of electronic documents can be certified by clearly defined structural units. The rules…
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    Ukrainian legislation (general), Ukrainian legislation (important)

    On the allocation of the volume of subvention from the state budget to local budgets for the implementation of a public investment project to create safe conditions in institutions providing general secondary education (arrangement of shelters), in particular military (naval, military-sports) lyceums, lyceums with enhanced military and physical training, in 2025

    Good day! Let's consider the order of the Cabinet of Ministers of Ukraine regarding the distribution of subventions for the arrangement of shelters in educational institutions. 1. **Essence of the order:** This document defines how the amount of state subvention will be distributed among local budgets for projects to create safe conditions, namely shelters, in…
    2 days ago0Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On the Approval of the Methodology for Determining the Volume of Unaccounted Fuel** Відповідно до підпункту 217.3.4 пункту 217.3 статті 217 Податкового кодексу України, пункту 8 Положення про Міністерство фінансів України, затвердженого постановою Кабінету Міністрів України від 20 серпня 2014 року № 375, з метою встановлення порядку визначення об’єму необлікованого пального НАКАЗУЮ: 1. Затвердити Методику визначення об’єму необлікованого пального, що додається. 2. Департаменту податкової політики в межах компетенції забезпечити: 2.1. Подання цього наказу на державну реєстрацію до Міністерства юстиції України в установленому законодавством порядку. 2.2. Оприлюднення цього наказу після його державної реєстрації в Міністерстві юстиції України. 3. Контроль за виконанням цього наказу покласти на заступника Міністра фінансів України Воробей С.І. 4. Цей наказ набирає чинності з дня його офіційного опублікування. Міністр Сергій МАРЧЕНКО ЗАТВЕРДЖЕНО Наказ Міністерства фінансів України __ _________ 2024 року № _____ МЕТОДИКА визначення об’єму необлікованого пального I. Загальні положення 1. Ця Методика розроблена відповідно до підпункту 217.3.4 пункту 217.3 статті 217 Податкового кодексу України (далі – Кодекс) та встановлює порядок визначення об’єму необлікованого пального. 2. У цій Методиці терміни вживаються у значеннях, наведених у Кодексі. 3. Дія цієї Методики поширюється на суб’єктів господарювання, які здійснюють виробництво, зберігання, транспортування, реалізацію пального, та посадових осіб контролюючих органів, які здійснюють контроль за обігом пального. II. Порядок визначення об’єму необлікованого пального 1. Визначення об’єму необлікованого пального здійснюється на підставі даних бухгалтерського обліку, даних системи електронного адміністрування реалізації пального та спирту етилового (далі – СЕАРП та СЕ) та/або результатів фактичної інвентаризації пального. 2. Об’єм необлікованого пального (Vнеобл) визначається за формулою: Vнеобл = Vфакт – Vоблік, де: Vфакт – об’єм пального, встановлений за результатами фактичної інвентаризації; Vоблік – об’єм пального, що обліковується за даними бухгалтерського обліку та/або СЕАРП та СЕ. 3. У разі виявлення розбіжностей між даними бухгалтерського обліку та даними СЕАРП та СЕ, для розрахунку Vоблік використовуються дані, які підтверджуються первинними документами. 4. Фактична інвентаризація пального проводиться відповідно до Положення про інвентаризацію активів та зобов’язань, затвердженого наказом Міністерства фінансів України від 02 вересня 2014 року № 879, зареєстрованого в Міністерстві юстиції України 30 жовтня 2014 року за № 1365/26142. 5. У разі неможливості проведення фактичної інвентаризації пального з незалежних від платника податків обставин (зокрема, внаслідок дії обставин непереборної сили), об’єм необлікованого пального визначається на підставі даних бухгалтерського обліку та/або СЕАРП та СЕ. 6. Результати визначення об’єму необлікованого пального оформлюються актом, який складається у двох примірниках та підписується посадовими особами контролюючого органу та суб’єктом господарювання (або його уповноваженим представником). Один примірник акта надається суб’єкту господарювання (або його уповноваженому представнику). 7. У акті обов’язково зазначаються: дата та місце складання акта; найменування та місцезнаходження суб’єкта господарювання; прізвища, імена, по батькові та посади посадових осіб контролюючого органу, які проводили визначення об’єму необлікованого пального; інформація про використані джерела даних (дані бухгалтерського обліку, дані СЕАРП та СЕ, результати фактичної інвентаризації); розрахунок об’єму необлікованого пального; висновки про наявність або відсутність необлікованого пального; підписи посадових осіб контролюючого органу та суб’єкта господарювання (або його уповноваженого представника). 8. Акт є підставою для вжиття контролюючим органом заходів, передбачених Кодексом. III. Прикінцеві положення 1. Ця Методика набирає чинності з дня її офіційного опублікування. Генеральний директор Департаменту податкової політики _____________________ **APPROVED** Order of the Ministry of Finance of Ukraine __ _________ 2024 № _____ **METHODOLOGY** for Determining the Volume of Unaccounted Fuel **I. General Provisions** 1. This Methodology is developed in accordance with subparagraph 217.3.4 of paragraph 217.3 of Article 217 of the Tax Code of Ukraine (hereinafter – the Code) and establishes the procedure for determining the volume of unaccounted fuel. 2. The terms used in this Methodology have the meanings as defined in the Code. 3. This Methodology applies to business entities engaged in the production, storage, transportation, sale of fuel, and officials of controlling bodies who exercise control over the circulation of fuel. **II. Procedure for Determining the Volume of Unaccounted Fuel** 1. The determination of the volume of unaccounted fuel is carried out based on accounting data, data from the system of electronic administration of fuel and ethyl alcohol sales (hereinafter – SEARF and EA) and/or the results of an actual inventory of fuel. 2. The volume of unaccounted fuel (Vunaccounted) is determined by the formula: Vunaccounted = Vactual – Vaccounting, where: Vactual – the volume of fuel established based on the results of an actual inventory; Vaccounting – the volume of fuel accounted for according to accounting data and/or SEARF and EA. 3. In case of discrepancies between accounting data and SEARF and EA data, the data confirmed by primary documents are used to calculate Vaccounting. 4. Actual inventory of fuel is carried out in accordance with the Regulation on Inventory of Assets and Liabilities, approved by the Order of the Ministry of Finance of Ukraine dated September 02, 2014, No. 879, registered with the Ministry of Justice of Ukraine on October 30, 2014, under No. 1365/26142. 5. If it is impossible to conduct an actual inventory of fuel due to circumstances beyond the taxpayer’s control (in particular, due to force majeure), the volume of unaccounted fuel is determined based on accounting data and/or SEARF and EA. 6. The results of determining the volume of unaccounted fuel are formalized by an act, which is drawn up in duplicate and signed by officials of the controlling body and the business entity (or its authorized representative). One copy of the act is provided to the business entity (or its authorized representative). 7. The act must indicate: date and place of drawing up the act; name and location of the business entity; last names, first names, patronymics, and positions of the officials of the controlling body who carried out the determination of the volume of unaccounted fuel; information on the data sources used (accounting data, SEARF and EA data, results of actual inventory); calculation of the volume of unaccounted fuel; conclusions on the presence or absence of unaccounted fuel; signatures of officials of the controlling body and the business entity (or its authorized representative). 8. The act is the basis for the controlling body to take measures provided for by the Code. **III. Final Provisions** 1. This Methodology shall enter into force from the date of its official publication. Director General of the Department of Tax Policy _____________________

    Good day! I will gladly help you understand this resolution. 1. **Essence of the Law:** This resolution approves the Methodology for determining the volume of unaccounted fuel. The methodology is necessary for controlling the circulation of fuel and applying penalties provided for by the Law of Ukraine "On State Regulation of the Production and…
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    Ukrainian legislation (general), Ukrainian legislation (important)

    Certain Issues of Ensuring the Functioning of the System for Recording Information on Damage Caused to Personal Non-Property Rights of Individuals as a Result of the Armed Aggression of the Russian Federation against Ukraine

    Good day! Of course, I will help you understand this document. 1. **Essence of the Law:** This resolution of the Cabinet of Ministers of Ukraine approves the procedure for maintaining the System of Accounting for Information on Damage Caused to Personal Non-Property Rights of Individuals as a Result of the Armed Aggression of the Russian Federation…
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    Ukrainian legislation (general), Ukrainian legislation (important)

    **On Approval of Amendments to the State Sanitary Regulations for Permissible Levels of Chemical Substances in the Air of the Working Zone**

    Good day! I am happy to help you understand this document. 1. **Essence of the Law:** Order of the Ministry of Health of Ukraine No. 410 dated March 6, 2025, amends the State Medical and Sanitary Norms for the permissible content of chemical substances in the air of the working area. These…
    April 23, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    ## On the Approval of the Procedure for Conducting Works on State Quality Assurance of Defense-Purpose Goods, Works, and Services (This is just a title, without the document itself I cannot translate further)

    Good day! I will gladly help you understand this resolution. 1. **Essence of the Law:** This resolution approves the Procedure for carrying out works on state quality assurance of defense goods, works, and services. It defines exactly how the control and quality assurance of products purchased for defense needs should be carried out, both domestically…
    April 23, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **Regarding the Amendment to the Regulation on the Electronic Regulatory Platform**

    Good day! Let's consider the resolution of the National Commission for the State Regulation of Electronic Communications, Radio Frequency Spectrum and the Provision of Postal Services (NCEC) No. 131 dated March 5, 2025. 1. **Essence of the Law:** This resolution amends the Regulation on the Electronic Regulatory Platform, obligating providers of electronic communication services to…
    April 22, 20250Likes0CommentsShare
    Ukrainian legislation (general)

    Review of Ukrainian legislation for 14/04/2025 – 21/04/2025

    Digest of Ukrainian Legislation Digest of Amendments to the Legislation of Ukraine Resolution of the Cabinet of Ministers of Ukraine on Amendments to the Regulations on Customs Declarations Amendments are made to the regulations on customs declarations to adapt to the Customs Code of Ukraine and EU practice. The declarant or their direct customs representative must…
    April 21, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On the Recognition as Invalid of the Order of the Ministry of Economic Development and Trade of Ukraine of December 28, 2018 No. 2003

    Good day! I will gladly help you understand this order. 1. **Essence of the order:** Order of the Ministry of Economy of Ukraine No. 1568 dated March 5, 2025, repeals the previous order of the Ministry of Economic Development and Trade of Ukraine No. 2003 dated December 28, 2018. This previous order defined the procedure…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On the Approval of the List of Positions That Can Be Filled by Servicemen Who Have Been Declared Unfit for Military Service by Military Medical Commissions**

    Good day! I will gladly explain the main provisions of this order to you. 1. **Essence of the order:** Order of the Ministry of Internal Affairs of Ukraine No. 159 defines the list of positions in the National Guard of Ukraine that can be filled by servicemen recognized by military medical commissions…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On Amendments to Clause 1 of the Criteria for Determining Enterprises, Institutions, and Organizations of Significant Importance to the National Economy in the Field of Agriculture during a Special Period**

    Good day! Let's consider the order of the Ministry of Agrarian Policy regarding the criteria for determining enterprises that are important for the economy in the field of agriculture. 1. **Essence of the order:** The order introduces changes to the criteria by which enterprises, institutions and organizations that are important for the national economy in…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On Approval of the Procedure for Engaging National Sports Federations in Olympic and Non-Olympic Sports by the Ministry of Youth and Sports to Implement State Programs and Measures on Physical Culture and Sports and Amending Resolutions of the Cabinet of Ministers of Ukraine No. 152 of February 29, 2012, and No. 596 of July 29, 2015

    Good day! I will gladly help you understand this document. 1. **Essence of the law:** This resolution of the Cabinet of Ministers of Ukraine defines the procedure for involving national sports federations in the implementation of state programs in the field of physical culture and sports. It establishes the criteria and procedures by which the…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On Adoption as a Basis of the Draft Law of Ukraine on Amendments to the Code of Ukraine on Administrative Offenses Regarding Increasing the Responsibility of Officials of State Supervision (Control) Bodies

    Good day! Let's consider the Resolution of the Verkhovna Rada of Ukraine regarding the adoption as a basis of the draft Law on Amendments to the Code of Ukraine on Administrative Offenses. 1. **Essence of the Law:** The draft law aims to increase the responsibility of officials of state supervision (control) bodies…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On Amending the Agenda of the Thirteenth Session of the Verkhovna Rada of Ukraine of the Ninth Convocation

    Good afternoon! Let's consider the Resolution of the Verkhovna Rada of Ukraine on amendments to the agenda of the thirteenth session of the Verkhovna Rada of the ninth convocation. 1. **Essence of the Law:** This resolution amends the agenda of the current session of the Verkhovna Rada, adding a list of draft laws for consideration.…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **Resolution on the Approval of the Decree of the President of Ukraine “On the Extension of the Term of Martial Law in Ukraine”**

    Good day! The Law of Ukraine "On Approval of the Decree of the President of Ukraine "On the Extension of the Term of Martial Law in Ukraine" extends the term of martial law in Ukraine for the period specified by the Decree of the President of Ukraine No. 235/2025 of April 15, 2025. In fact,…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On the Approval of the Decree of the President of Ukraine “On the Extension of the Period of General Mobilization”

    Good day! The Law of Ukraine "On Approval of the Decree of the President of Ukraine "On the Extension of the Term of General Mobilization" approves Presidential Decree No. 236/2025 of April 15, 2025, which concerns the extension of the term of general mobilization in Ukraine. In fact, with this law, the Verkhovna Rada of…
    April 20, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On the Approval of the List of Positions That Can Be Filled by Servicemen Who Have Been признані військово-лікарськими комісіями Ineligible for Military Service**

    Good afternoon! I am happy to explain the main provisions of this order to you. 1. **Essence of the order:** The order defines the list of positions in the National Guard of Ukraine that can be filled by servicemen recognized by military medical commissions as unfit for military service in peacetime. This…
    April 19, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On Amendments to Paragraph 15 of the Regulation on the Unified State Register of War Veterans** 1. Amend paragraph 15 of the Regulation on the Unified State Register of War Veterans, approved by the Resolution of the Cabinet of Ministers of Ukraine of August 9, 2017, No. 618, by replacing the words “Ministry of Social Policy” with the words “Ministry of Veterans Affairs”.

    Good day! I will explain the essence of the changes to the Regulation on the Unified State Register of War Veterans. 1. **Essence of the changes:** The Resolution introduces changes to the procedure for providing information from the Unified State Register of War Veterans. The changes concern the expansion of the circle of persons who have…
    April 19, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    On Adoption as a Basis of the Draft Law of Ukraine on Amendments to the Civil Code of Ukraine Regarding Intellectual Property Rights to Objects Created in Connection with Military Service

    Good day! I will gladly explain to you the main provisions of this document. 1. **Essence of the Law:** The Resolution of the Verkhovna Rada of Ukraine concerns the adoption as a basis of a draft law that amends the Civil Code of Ukraine. These changes relate to intellectual property rights to objects created…
    April 19, 20250Likes0CommentsShare
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