We call on the Members of Parliament of Ukraine to consider Draft Law No. 14023 in its second reading as soon as possible and to adopt it in its entirety. This document grants businesses the right — by mutual agreement between parties — to cease the mandatory use of “Acts of Acceptance” (Service Certificates).
The draft law introduces a European approach: the fact that services have been provided is confirmed by their actual performance, without a formal paper act. The acceptance of services becomes an internal company process tailored to business needs rather than state requirements. In such cases, an invoice signed by the provider can serve as the primary document. Notably, this is a right, not an obligation: companies wishing to continue working with traditional Acts retain that option.
Benefits for Business
- Deregulation and reduced costs for unnecessary paperwork and approvals.
- Time and resource savings: Up to 5% of a manager’s time and 13% of an accountant’s time is spent on Acts; in large companies, up to 15 people can be involved in the process. Issuing a single Act costs between UAH 200–300, with an average monthly expenditure of approximately UAH 4,000 on “redundant documents” (source: CASE Ukraine research).
- Transition to European practice: The Act of Acceptance is a remnant of the post-Soviet model, whereas in most countries and the EU, the invoice serves as the fundamental primary document.
Benefits for the State
- Tangible economic effect: Annual losses to the economy from the circulation of Acts are estimated at at least ~UAH 20.2 billion. Abolishing the mandatory nature of these documents will allow these funds to be saved and redirected toward defense and increasing labor productivity.
- Maintaining control: The draft law does not abolish primary documentation or weaken oversight; rather, it allows parties to agree on using a document signed by one party — the provider.
- Protection of sensitive sectors: The changes do not apply to public procurement works, contracts involving public funds, leases of state or communal property, construction contracts, or donation agreements.
- Flexible acceptance model: If a customer does not recognize an invoice, they do not pay it or record it in their accounting; the form of acceptance is determined by the counterparties rather than imposed by the state.
- Existing precedent: In the export of services, the invoice already functions as a primary document — the proposed changes represent a scaling of existing practice rather than an experiment.
Market Context
Businesses in Ukraine and abroad are already moving away from bilateral primary documents: goods are shipped without invoices signed by both parties, and online services are provided without formal Acts of Acceptance.
Draft Law No. 14023 is about deregulation, saving resources, and bringing Ukraine closer to European business rules without losing control. Its adoption is a practical step toward a modern, efficient, and competitive economy.