The document management revolution that has been discussed for years is finally becoming a reality. Draft Law No. 14023 (status: \u201cprepared for signing\u201d) allows businesses to \u043e\u0442\u043a\u0430\u0437\u0430\u0442\u044c\u0441\u044f from bilateral service acceptance acts. However, \u201csimply stopping the signing of acts\u201d is a direct path to fines and lost court cases.<\/p>\n
\/<\/span><\/p>\n When is an act no longer required?<\/b><\/p>\n Under the new version of the law, you may omit the service acceptance act only if both<\/b> of the following conditions are met:<\/p>\n Contractual clause:<\/b> Your written agreement explicitly states that the confirmation of services rendered is an invoice, and that it has the status of a primary accounting document.<\/p>\n Fact of payment (or absence of objections):<\/b> Payment of the invoice by the client automatically confirms that the services have been fully rendered and accepted.<\/p>\n Attention!<\/b> For works that result in a tangible outcome (construction, repairs, manufacturing), we still strongly recommend keeping acceptance acts. Invoices work best for services: rent, marketing, IT support, consulting, and legal services.<\/p>\n \/<\/span><\/p>\n What must an invoice contain to become a \u201clegally valid primary document\u201d?<\/b><\/p>\n A simple piece of paper labeled \u201cInvoice\u201d will not replace an act. To comply with the Law \u201cOn Accounting and Financial Reporting,\u201d an invoice must include the following mandatory details:<\/p>\n Document title:<\/b> \u201cInvoice\u201d or \u201cInvoice-Act.\u201d<\/p>\n Date of issue:<\/b> This date will be considered the date of the business transaction.<\/p>\n Company name:<\/b> Full legal name of the supplier issuing the document.<\/p>\n Description and scope of the transaction:<\/b> Instead of vague wording like \u201cservices under the agreement,\u201d specify clearly: \u201cTax consulting services for February 2026.\u201d<\/p>\n Unit of measurement:<\/b> Number of hours, months, or simply \u201c1 service.\u201d<\/p>\n Amount and currency:<\/b> The exact amount payable, including VAT (if applicable).<\/p>\n Signature of the service provider:<\/b> Position and signature of the person responsible for the transaction.<\/p>\n Important:<\/b> The customer\u2019s signature becomes optional if your contract allows for unilateral document issuance.<\/p>\n \/<\/span><\/p>\n \u201cGolden Rules\u201d for Your Contracts (Checklist)<\/b><\/p>\n To ensure the tax authorities do not disallow your expenses, include the following clauses in your contracts:<\/p>\n Invoice status:<\/b><\/p>\n \u201cThe Parties agree that the primary document confirming the provision of services shall be an invoice issued unilaterally by the Service Provider.\u201d<\/p>\n Acceptance mechanism:<\/b><\/p>\n \u201cPayment of the invoice by the Customer constitutes unconditional confirmation of acceptance of the services in full and without reservations.\u201d<\/p>\n Time limit for claims:<\/b><\/p>\n \u201cThe Customer may submit claims regarding service quality within 3 business days from receipt of the invoice. If no objections are received, the services shall be deemed accepted.\u201d<\/p>\n \/<\/span><\/p>\n Where Do the Risks Remain?<\/b><\/p>\n For VAT payers:<\/b> A tax invoice is still registered based on the \u201cfirst event\u201d rule. If the first event is the issuance of the invoice (and not payment), you must ensure that the invoice date is properly recorded in your document management system.<\/p>\n Foreign trade contracts:<\/b> Currency control by banks is becoming more flexible, but for international audits it is advisable to clearly reference the contract number and date in the invoice.<\/p>\n Substance of services:<\/b> Remember, an invoice is only a form. If you paid UAH 1 million for \u201cmarketing research\u201d but have no actual report, the tax authorities may still deem the transaction fictitious.<\/p>\n \/<\/span><\/p>\n Conclusion<\/b><\/p>\n Switching to invoices means enormous savings in time and paper. It is a step toward modern digital business. However, this step must be accompanied by a thorough review of your contracts.<\/p>\n