ABOLITION OF ACCEPTANCE CERTIFICATES FOR COMPLETED WORKS: WHAT EXACTLY IS CHANGING FOR BUSINESSES?

The Verkhovna Rada has taken another step toward simplifying doing business in Ukraine

On February 24, the Parliament adopted Draft Law No. 14023, which abolishes the mandatory requirement to execute certificates of completed works.

The draft law is currently being prepared for the President’s signature. The law will enter into force on the first day of the month following the month of its official publication.

Importantly, the Council of Entrepreneurs contributed to the development of this initiative — a demonstrative case of effective cooperation between business and the state

What exactly is changing?

Previously, certificates of completed works were mandatory to confirm the provision of services or performance of works.

From now on, the parties to a contract may, by mutual agreement, choose not to use certificates of completed works and instead document the provision of services by means of an invoice signed by the service provider, which will be recognized as a primary document for accounting and tax purposes.

In practice, businesses are given a choice: continue using certificates or switch to more flexible and modern approaches, as has long been common in the EU.

This means less bureaucracy and greater flexibility in contractual relations

What should be taken into account?

The cancellation of the mandatory requirement does not mean the absence of proper documentation. The fact of service provision or performance of works must still be duly confirmed.

In other words:

 – primary documents remain mandatory;

 – the form is at the discretion of the parties;

 – the key requirement is that the document contains all mandatory details.

Important: the changes do not apply to public procurement — in this area, certificates of completed works remain mandatory.

Thus, the new Law provides for simplification and alignment with modern business processes.

27.02.2026