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A Single Sentence in the Tax Code The entire legal machinery for blocking VAT invoices rests on a single sentence contained in the statute. Paragraph 201.16 of Article 201 of the Tax Code of Ukraine provides that the registration of a VAT invoice or adjustment calculation in the Unified...
Andriy Ditkovsky
Crypto-Assets: The First Year of the “Supervisory” Regime
The Regime Began Not With a Tax, but With Reporting The phrase “the first year of the supervisory regime” as applied to Ukrainian crypto-assets calls for a qualification. As of August 2026 Ukraine has neither a dedicated supervisory regime for virtual assets nor a settled tax regime...
The State Has Acquired the Tools for Enforcement Until recently, the rules on controlled foreign companies (hereinafter — “CFC”) operated in Ukraine largely as a declaratory obligation. The rule existed and reports were filed, but the supervisory authority lacked any instrument to...
Deadlines for submitting explanations and appealing against blocking of TI/AC
Submission of explanations When communicating with Clients, the question often arises regarding the deadlines for submitting written explanations and copies of documents regarding tax invoices and/or adjustment calculations, the registration of which in the Unified Register of Tax...
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