Tax & Legal Alerts

Foreign Direct Investment Screening

1 December 2025

In late September 2025, the Verkhovna Rada of Ukraine was submitted with Draft Law No. 14062 “On Screening Foreign Direct Investments” containing propositions on implementing mechanisms for monitoring foreign direct investments in critical sectors of the economy. 

Defence City: New Opportunities for the Military & Defence Industry

24 September 2025

The President of Ukraine has signed draft law No. 13420 (Law on Amendments to the Tax Code No. 4577-IX) and draft law No. 13421 (Law on Amendments to the Customs Code No. 4578-IX). Law No. 4577-IX will enter into force on 5 October 2025, and Law No. 4578-IX on 24 October 2025.  

Changes to currency restrictions

07 August 2025

Considering business feedback and the overall impact of currency restrictions on the economy, the National Bank of Ukraine (NBU) has introduced new easing measures. These include an extended period for dividend repatriation, expanded list of transactions allowed within the investment limit and additional incentives for businesses that provide financial support to the Armed Forces of Ukraine.

Measures against government interference in business activities

25 July 2025

By his Decree No. 538/2025 dated 21 July 2025, the President of Ukraine enacted the decision of the National Security and Defense Council of Ukraine (NSDC) introducing legal and organizational measures related to the moratorium on unjustified business inspections and interference by state bodies in business activities, and stimulating economic growth in Ukraine.

New rules for PPP 

3 July 2025

The Verkhovna Rada has adopted the Law of Ukraine “On Public-Private Partnership” (PPP Law), which introduces amendments to the regulation of public-private partnership (PPP) and concession projects. The PPP Law will enter into force three months after its official publication.

Tax transparency and DAC7: Digital platforms and new requirements for individuals (Part 1)

5 June 2025

The revised draft law on the implementation of an international initiative on the automatic exchange of information on income derived through digital platforms was presented by the Ministry of Finance in March 2025 and approved by the Cabinet of Ministers on 29 April 2025. 

Changes in currency restrictions 

13 May 2025

The National Bank of Ukraine (NBU), based on the results of a survey conducted among servicing banks and in line with its Currency Restrictions Easing Strategy, has amended NBU Board Resolution No. 18 dated 24 February 2022.

Country-by-Country Report: which companies are required to submit it in Ukraine this year?

17 April 2025

For several years now, Ukrainian legislation has required the submission  of the Country-by-Country Report (the “Report”). Previously, it was submitted only by groups whose parent companies are registered in Ukraine. Now this requirement is expanding, and this year a wider range of companies must submit the Report for 2024.

Ban on unacceptable AI practices in the EU

13 February 2025

Effective from 2 February 2025, certain provisions of the European Union Artificial Intelligence Act have established a list of unacceptable practices involving the use of artificial intelligence tools and prohibited their application.

Key changes to the tax legislation in 2025

16 January 2025

The summary of the main tax changes taking effect in 2025.

Country-by-Country Report of an international group of companies – when it should be submitted for the first time?

3 September 2024

On 2 September 2024, the news was published on the website of the Ministry of Finance of Ukraine that the Multilateral Agreement of the Competent Authorities on the Automatic Exchange of Country-by-Country Reports entered into force for Ukraine in July 2024.

EU Artificial Intelligence Act

12 August 2024

On 1 August 2024, the EU Artificial Intelligence Act entered into force. Companies, which use artificial intelligence (AI) and intend to continue their operations in the European market must prepare for the fulfillment of new obligations.

White Business Club. President of Ukraine signs the Law

25 July 2024

On 24 July 2024, the President of Ukraine signed the Law “On Amendments to the Tax Code of Ukraine regarding the Specifics of Tax Administration during Martial Law for Taxpayers with a High Level of Voluntary Tax Compliance, also known as the Law on the White Business Club.

Automatic Exchange of Information under CRS and CbCR Standards

8 July 2024

On 26 June 2024, the State Tax Service of Ukraine informed that the Global Forum of the Organization for Economic Cooperation and Development has approved the Report on Maturity of Information Security Management System in Ukraine.

Pillar One? Amount B?
Should Ukrainian companies look forward to their implementation?

25 June 2024

On 17 June 2024, the Organization for Economic Cooperation and Development published on its official website additional guidances regarding the application of one of Pillar One components — Amount B.

Cooperation between Ukraine and Poland

19 June 2024

On 14 June 2024, Deloitte Ukraine and Deloitte Poland held a webinar on “Doing Business in Ukraine: Tax and Legal Matters”. The event was organized for Polish companies exploring the possibility of expanding their business in Ukraine, and regional headquarters in Poland with the scope of responsibilities covering tax and legal matters in Ukraine.

Changes to the Reservation Procedure

13 June 2024

The Cabinet of Ministers of Ukraine (“CMU”) by its Resolution No. 650 dated 5 June 2024 has approved the Procedure for reservation of military-obliged persons during martial law through the Unified State Web Portal of Electronic Services.

Cooperation between Germany and Ukraine

15 May 2024

“In the face of the Russian invasion, there have been almost no German companies that completely shut down their operations in Ukraine. They opt to ‘keep their foot in the door’ because they know it’s worth it,” recently noted German Minister of Economic Cooperation and Development. At Deloitte, we – along with supporting our German clients that continue their activities in Ukraine – make every effort to strengthen cooperation between Germany and Ukraine.

The largest easing of currency restrictions since the start of the full-scale invasion

14 May 2024

The National Bank of Ukraine continues to ease currency restrictions imposed at the beginning of the full-scale war. This time, the regulator has introduced the largest easing of currency restrictions for business, in particular those related to payment for imported works and services, payment of dividends to non-residents, repayment of loans from non-residents, and other easing measures.

Cooperation between Japan and Ukraine

16 April 2024

Over the past few months, the Japanese government has paid much attention to deepening cooperation with Ukraine, both at the level of governments and at the level of promoting the development of business ties between the Japanese and Ukrainian companies.

Tax authorities report on the previous TP Campaign

6 March 2024

This week, the State Tax Service of Ukraine has released the latest statistics relating to transfer pricing (TP).

The State Sanctions Register is launched

7 February 2024

In July 2023, the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on Imposition of Sanctions” came into effect. The Law provides for the creation of the State Sanctions Register.

Changes to the Report on Controlled Transactions and Transfer Pricing Annex to CIT Return

11 January 2024

In December 2023, the Ministry of Finance of Ukraine made public its orders (Order No. 673 and Order No. 725) introducing changes to transfer pricing reporting.

Renewal of tax audits

8 December 2023

On 6 December 2023, the President of Ukraine signed the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Lifting the Tax Audits Moratorium”. The Law stipulates that the moratorium on scheduled documentary tax audits will be eased effective 1 December 2023. 

The National Bank of Ukraine reduced the settlement deadlines for export of certain agricultural products

15 November 2023

On 11 November 2023, the NBU’s Resolution No. 145 dated 10 November 2023 came into force. The Resolution No. 145 reduces the settlement deadlines for export of certain types of agricultural products.

The National Bank of Ukraine allowed payments on new loans from non-residents

22 June 2023

The National Bank of Ukraine ("NBU") continues to ease currency restrictions, in particular those related to the repayment of credits/loans from non residents.On 21 June, the latest amendments to the NBU's Decree No. 18 dated 24 February 2022 came into force that allow transferring of funds abroad for servicing and repayment of external credits/loans obtained after 20 June 2023.

The National Bank of Ukraine allowed cross-border transfers intended for repaying credits and loans from non-residents

19 June 2023

On 16 June 2023, yet another amendments to Decree No.18 came into force that allow cross-border transmittances intended for fulfilling debt obligations to non-residents on credits/loans received by residents.

Law of Ukraine “On payment services”

20 January 2023

The new Law of Ukraine "On Payment Services" aimed to facilitate integration of the Ukrainian payment market into the European payment market, came into force at the end of 2022.