April 1 - 5, 2024. Procedure for exchanging e-documents with control bodies has been clarified

By Order No. 133 dated March 18, 2024, the Ministry of Finance of Ukraine amended the Procedure for exchanging electronic documents with regulatory bodies.

The order brings the provisions of the Procedure into line with Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Regarding Ensuring the Conclusion of an Agreement between Ukraine and the European Union on Mutual Recognition of Qualified Electronic Trust Services and Implementation of European Union Legislation in the Field of Electronic Identification" No. 2801-ХХ of December 1, 2022 (hereinafter – the Law).

The changes, in particular, clarified that in the case of creating an electronic document using more than one electronic signature and/or more than one electronic seal, its creation is completed by the imposition of an electronic signature or electronic seal by the last signatory or creator of the electronic seal in accordance with the technology for creating such an electronic document.

Automated verification of the electronic document includes:

• confirmation of the validity of a qualified or improved electronic signature and seal (if available), based on a qualified electronic signature certificate and a qualified electronic seal certificate, under the conditions established by the Law of Ukraine "On Electronic Identification and Electronic Trust Services";
• verification of the necessity and sequence of imposing a qualified or improved electronic signature and seal (if available) on an electronic document, based on a qualified electronic signature certificate and a qualified electronic seal certificate of the signatories, in the prescribed manner.

With regard to the procedure for acquiring the business entity status, it is clarified that the manager is obliged to provide a qualified or improved electronic signature on electronic documents when they are transferred to the supervisory body, to use a personal key, the qualified certificate of which was provided by the manager to the supervisory body in the first electronic document or notice of provision information about a qualified or advanced electronic signature.

The Ministry of Finance of Ukraine has published a draft order "On Approval of Changes to the Procedure for Maintaining the Register of Auditors and Audit Entities" (hereinafter – the draft order).

The draft order was prepared for the purpose of implementing the provisions of Law of Ukraine No. 3603-IX of February 23, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Improving Online Communication with Taxpayers and Clarifying Certain Provisions of the Legislation", which amends the Law of Ukraine "On the Audit of Financial Statements and Auditing" (hereinafter – the Law).

The draft order envisages approving the Amendments to the Procedure for Maintaining the Register of Auditors and Audit Entities(hereinafter – the Amendments), which establish, in particular

• the list of register data about the auditor, which are published in the Register in case of suspension of the auditor's right to conduct audit;
• grounds for the public registrar to enter in the Register information on the suspension of the auditor's right to conduct audit and grounds for refusing the public registrar to perform a registration action regarding the entry into the Register of information on the suspension of the auditor's right to conduct audit;
• auditor's right to conduct audit will be renewed at the auditor's request after the violation of the requirements of the Law regarding the completeness of information submission for entry into the Register is eliminated, or automatically three months after the termination or cancellation of martial law.

The Cabinet of Ministers of Ukraine adopted a resolution "On Amendments to the Rules for Crossing the State Border by Citizens of Ukraine".

The document stipulates that male students will be able to cross the border during martial law if:

• aged from 18 to 22 years old, not subject to conscription for military service during mobilization;
• study full-time in higher education institutions of Ukraine of state or communal ownership and obtain a bachelor's degree (master's degree in medicine, pharmacy or veterinary field);
• participante in educational academic mobility;
• go to study in foreign educational institutions for 1 semester.

To cross the border for the purpose of studying on academic mobility programs, students must have:

• certificate from a higher education institution of Ukraine regarding the referral of a participant of the academic mobility program to study in a foreign educational institution, indicating:
• grounds for cooperation; term of the academic semester abroad;
• according to the results of the last two semesters (six months), no negative grades and retaking of tests and exams;
• confirmation of the level of knowledge of the language of instruction in a foreign educational institution;
• copy of the academic mobility agreement, certified by the educational institution of Ukraine;
• e-ticket of a student verified by means of the Diia portal;
• military registration documents with the appropriate markings of district, Territorial center of recruitment and social support.

The Ministry of Economy of Ukraine is updating the Procedure for investigation of insurance cases. The website of the Ministry of Economy published:

• the draft order of the Ministry of Economy of Ukraine, the Ministry of Finance of Ukraine, the Ministry of Internal Affairs of Ukraine "On approval of the Procedure for the investigation of insurance cases and the validity of the payment of material support" ;
• the draft order of the Ministry of Economy of Ukraine, Ministry of Finance of Ukraine "On recognizing as invalid Order of the Ministry of Labor and Social Policy of Ukraine, State Tax Administration No. 60/62 of Ukraine of February 13, 2009" ;

The draft orders were developed with the aim of bringing the procedure of investigation of insurance cases and the justification of the payment of financial support into compliance with the legislation.

The draft defines the mechanism of investigation of insurance cases and the justification of the appointment and payment of material support, in particular: the procedure for exchanging relevant information between the State Employment Center, the Ministry of Finance, the Ministry of Justice, the State Police, the Pension Fund of Ukraine and the Administration of the State Border Guard Service;

• The procedure for reconciliation and/or verification of information submitted by a person during registration or re-registration as unemployed and during the stay of a person in the status of registered unemployed, and/or the data specified in the insured's documents, on the basis of which the status of registered unemployed is granted (the person is in the status of registered unemployed), financial support in case of unemployment is assigned and paid, social services are provided, and information on the basis of which partial unemployment benefits are provided to the insured person;
• The procedure for checking the insurer, employer or individual entrepreneur, who is the insured person, in case of inconsistency of the information (data) on the person according to the results of the reconciliation;
• drawing up the relevant act based on the results of reconciliation and/or verification.

The draft order envisages recognizing as invalid Order of the Ministry of Labor and Social Policy of Ukraine, the State Tax Administration of Ukraine No. 60/62 of February 13, 2009 "On the approval of the Procedure for the investigation of insurance cases and the validity of the payment of material support to the unemployed".

The first notification of the publication of the draft order of the Ministry of Economy, Ministry of Finance, Ministry of Internal Affairs of Ukraine "On the approval of the Procedure for the investigation of insurance cases and the validity of the payment of material support" with the publication of the analysis of the regulatory impact was made on Juy 12, 2023.

The President of Ukraine signed the law, which provides for the launch of an electronic office of conscripts.

On January 16, the Verkhovna Rada adopted draft law No. 10062 on digitalization of the army.

The document provides for the launch of full-fledged electronic military accounting in Ukraine. In particular, this applies to the electronic cabinet of a conscript.

At the first stage of the launch of such an e-cabinet, conscripts will have the opportunity to update their data. A time frame will be provided for this .

The Territorial centers of recruitment and social support will then use this data in their daily work.

The Ministry of Finance of Ukraine, by Order No. 155 of March 29, 2024, made changes to the Classification of Budget Revenues. Account codes for payment of value added tax (hereinafter – VAT) are set out in the new version with changes when importing goods, namely:

• 14070100 – Value added tax on goods imported into the customs territory of Ukraine (except for medicinal products approved for production and use in Ukraine and entered into the State Register of Medicines, medical devices which are entered into the State Register of Medical Equipment and Medical Devices or meet the requirements of the relevant technical regulations, which is confirmed by a document on compliance, and allowed to be placed on the market and/or put into operation and use in Ukraine; medicinal products, medical devices and/or medical equipment, allowed for use within the scope of clinical trials, permission to conduct which provided by the central executive body, which ensures the formation of state policy in the field of health care, as well as unregistered medicinal products within the framework of programs of extended access of patients to unregistered medicinal products and/or programs of access of research subjects (patients) to the researched medicinal product after the completion of a clinical trial under the list and in the volumes determined by the central body of executive power, which ensures the formation of state policy in the field of health care, in the order and under the conditions determined by the Law of Ukraine "On Medicinal Products";
• 14070200 – Value added tax on transactions involving the importation into the customs territory of Ukraine of medicinal products approved for production and use in Ukraine and entered into the State Register of Medicines, medical devices, which are entered into the State Register of Medical Equipment and Medical Devices or meet the requirements of the relevant technical regulations, which is confirmed by a document on compliance, and allowed to be provided on the market and/or put into operation and use in Ukraine; medicinal products, medical devices and/or medical equipment approved for use within the scope of clinical trials, the permission to conduct which was granted by the central executive body, which ensures the formation of state policy in the field of health care, as well as unregistered medicinal products within the framework of programs of extended access of patients to unregistered medicinal products and/or programs of access of research subjects (patients) to the researched medicinal product after the completion of the clinical trial according to the list and in the volumes determined by the central executive body, which ensures the formation of state policy in the field of health care, in the manner and under the conditions specified by the Law "On Medicinal Products".

Cabinet of Ministers of Ukraine has made changes to more than fifty outdated acts and recognized 15 resolutions as having lost their validity. Some of them were adopted back in the times of the Ukrainian SSR. The decision to implement the Action Plan on improving business conditions in Ukraine was adopted by the Government at a meeting on March 29, 2024.

In particular, from a number of resolutions of the Cabinet of Ministers of Ukraine, requirements to put seals on documents that entrepreneurs submit to state authorities were excluded, if such a requirement is not established by law.

The government systematically abolishes irrelevant regulations that only complicate the work of business.

Earlier, as part of the deregulation reform, the Interdepartmental Working Group on the Issues of Accelerated Revision of Instruments of State Regulation of Economic Activity reviewed more than 1,300 regulatory instruments for business. Of them, 584 are recommended to be simplified, 456 to be abolished.