Accounting

In Ukraine in 2026, net pay equals gross salary minus 18% personal income tax (ПДФО) and 5% military levy, i.e. 77% of gross when the employee has no tax social benefit. The employer adds 22% single social contribution (ЄСВ) on top. On a UAH 20,000 salary the employee receives UAH 15,400 and the employer spends UAH 24,400. +38 (068) 777-14-74

The price of accounting services in Ukraine depends on the workload: the number of transactions and documents per month, the tax system, VAT registration, imports or exports, headcount and the state of the books at the start. There are no state tariffs for outsourced accounting, so the fee is calculated for each company and fixed in the contract. +38 (068) 777-14-74

Diia.City residency changes three things for an IT company at once: corporate income tax (9% only on capital withdrawn from the business instead of 18% on profit), the taxation of specialists (5% personal income tax, a 5% military levy and the single social contribution at the minimum insurance contribution, UAH 1,902.34 in 2026), and the reporting cycle, which gains a compliance report backed by an independent opinion from an audit firm. Residency criteria: what the accountant checks every month The requirements are set out in Article 5(1) of the Law of Ukraine "On Stimulating…

IFRS 18 "Presentation and Disclosure in Financial Statements" is mandatory for annual periods beginning on or after 1 January 2027, with earlier application permitted (IFRS 18, Appendix C, paragraph C1). In Ukraine it can already be applied: the Ministry of Finance published the official translation on 2 June 2025, and under Article 12-1(1) of Law No. 996-XIV no separate approval order is needed. Status in Ukraine: the standard applies without a Ministry of Finance order There will be no separate order "approving" IFRS 18. Article 12-1(1) of the Law of Ukraine "On Accounting…

An audit of financial statements is a set of specialised procedures that provides assurance that the reported information is reliable. It confirms that the way the company keeps its financial, accounting and management records is correct and fits the business. An audit also gives a sound assessment of how efficiently the company operates and what its growth prospects are, and shows whether its assets are used sensibly. If you want a thorough, professional review of your company and an objective view of its future prospects, talk to our specialists. You can order an audit…