From April 1, 2026, Law №4791-IX comes into force in Ukraine, significantly simplifying documentation for service-based businesses. The main change: traditional Acceptance Certificates (Acts) signed by both parties are now optional. A primary document may now bear only the provider’s signature, and missing client details will no longer be considered a violation.

However, this simplified format is not automatic. Two conditions must be met simultaneously:

1. Contractual agreement: Your written contract must explicitly state this procedure (e.g., that services are confirmed by an invoice).

2. Accounting timing: The transaction must be recorded in the accounting records during the period it actually occurred.

The law does not abolish Acts entirely but offers a choice. If parties prefer bilateral documents, they may continue using them. Note that Acts remain mandatory for: government-funded projects, municipal property leases, construction, design services, and charitable aid.

To prepare, we recommend reviewing your current contracts now. To switch to simplified documentation, add a specific clause to new contracts or sign addenda to existing ones. This change will significantly save time on logistics, especially when working with international partners.