**1. Substance of the act**
\nThis document is an official notification 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 1, 2026. It fixes the value of the national currency against 38 key foreign currencies, in particular the US dollar at UAH 44.2680 and the euro at UAH 51.5545. The notification serves as an obligatory financial benchmark for the public and private sectors as of the specified date. It ensures a uniform approach to the valuation of foreign currency assets and liabilities within the legal framework of Ukraine.<\/p>\n
**2. Structure of the act, main provisions, and changes**
\nStructurally, the document is prepared in the form of a unified table containing five main details for each currency: a numeric code, an alphabetic code, the number of currency units, its official name, and the established exchange rate against the hryvnia. A separate important element is the note (footnote), which defines the legal scope of application of these exchange rates. Compared to previous daily notifications of the NBU, the structure of the document remains unchanged, whereas solely the quantitative indicators of exchange rates are updated, reflecting the current situation in the foreign exchange market.<\/p>\n
**3. Main provisions for practical application**
\nThe most important aspect for practical application is the legal status of these exchange rates as defined in the note. They are mandatory for recording in accounting, execution of operations by the NBU with the State Treasury Service of Ukraine, as well as in other cases provided for by the current legislation. At the same time, this exchange rate does not constitute an obligation of the NBU to purchase or sell currency at the specified values on the market.<\/p>\n
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\nThis act is of critical importance for the fields of taxation and customs clearance. In accordance with the Tax and Customs Codes of Ukraine, it is the official NBU exchange rate in effect at 00:00 hours on the day of filing the customs declaration or executing the transaction that serves as the basis for calculating the customs value of goods, excise duty, VAT, and other tax liabilities in foreign currency.<\/p>\n