Author: Tetyana Poeta, Oksana Tropec, Lyubov Ignatova

Lawyers of LF «Dmitrieva & Partners» have prepared the list of the main legal news for business.

Among the main news:

  • Economic substance – Draft BVI Code published;
  • The procedure for keeping the registry of copies of payment transactions recorders (PTR) is approved;
  • Determination of the resident status of an individual;
  • Application of PTR in settlement transactions with customers through payment systems (Internet acquiring) WAYFORPAY, LIQPAY, PORTMONE, FONDY and other similar;
  • The procedure for keeping stock records of a natural person - an entrepreneur in the general system of taxation;
  • Clarification of the tax return on corporate income tax for reporting tax periods in connection with the transition to IFRS;
  • Use of electronic documents in business activities, the form and procedure for requesting of electronic documents for verification by the authorities, the format of the electronic signature to be used by the taxpayer to sign electronic documents, and the determination of all participants in economic activities who are entitled to sign electronic documents by electronic signature and in handwriting;
  • Regarding the obligatory availability of a consignment note for confirming the reality of a business transaction and the right for a tax credit with VAT;
  • Supervision over the implementation of cash settlements and cash operations by banks in Ukraine is strengthened.

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