Litigation support is the preparation of accounting and tax evidence, claim calculations and explanations for a commercial court or an arbitral tribunal. Key Solutions handles the financial side of the case, and an attorney runs the proceedings.
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In short
- When you need it: debt recovery, an appeal against a tax assessment, a shareholder dispute, a dispute under a foreign trade contract, or a counterparty's bankruptcy.
- What you get: a claim calculation referenced to documents, a review of both parties' records, an evidence bundle and written notes for your attorney.
- Timing: in our experience, a claim calculation takes 1–2 weeks after we receive the documents.
- Fee: agreed individually, based on the number of claims, the period, the records and the stage of the case.
- How to start: send the contract, reconciliation statements or the tax audit report and a short description of the dispute.
Where accounting matters in a dispute
In Ukraine "arbitration" usually refers to a case in a commercial court, international commercial arbitration or bankruptcy proceedings; commercial courts were called arbitration courts until 2001 (Law No. 2538-III). In each of them the position rests on documents and figures.
| Dispute | Forum | What we prepare |
|---|---|---|
| Debt recovery | commercial court (Art. 20 of the Commercial Procedure Code) | debt, 3 % interest, inflation losses and penalty calculations |
| Tax dispute | higher tax authority or administrative court (Para 56.1 of the Tax Code) | audit report analysis and source documents for each disputed item |
| Foreign trade contract | international commercial arbitration (Law No. 4002-XII) | contract calculations, exchange differences, delivery records |
| Debtor's bankruptcy | commercial court and insolvency practitioner (Code No. 2597-VIII) | creditor's monetary claims supported by documents |
Debt recovery: calculating the claim
A claim calculation is a table of amounts with a supporting document for every line. For an overdue monetary obligation the creditor may recover inflation losses and 3 % per annum (Art. 625(2) of the Civil Code) and a late-payment penalty at twice the NBU discount rate unless the contract sets a lower rate (Art. 549(3)). We reconcile deliveries, acceptance certificates and payments and calculate each period separately, because one wrong date gives the defendant an argument against the whole claim.
What the service includes
- review of contracts, source documents and accounting data for the disputed period;
- calculation of the principal debt, inflation losses, 3 % interest and penalties;
- a calculation statement for the claim, defence or objection;
- analysis of the other side's figures and documents;
- questions and documents for a forensic accounting examination;
- accounting for the court decision and enforcement.
How we work
- Position and documents. With your attorney we define what to prove and list the documents.
- Books review and figures. We reconcile source documents with the books and calculate the claim.
- Statement of claim figures. We document the calculation with references.
- Response to the other side. We analyse the opposing figures and prepare a reply.
- Expert examination. We prepare questions and materials if an examination is ordered.
- Enforcement. We record recoveries and write-offs under the decision.
Timing and fees
In our experience, a claim calculation takes 1–2 weeks after we receive the documents. For a tax audit the Tax Code sets the timeline: objections are due within 10 working days of receiving the audit report (Para 86.7) and a complaint within 10 working days of receiving the assessment notice (Para 56.3), so we plan from those dates. Procedural deadlines are set by law and by the court, so please send documents as soon as you decide to go to court. The fee is agreed in the contract and depends on the number of claims and payments, the period, the records and the stage of the case.
What we need from you
- contracts, annexes and correspondence on performance;
- invoices, acceptance certificates, bank statements and reconciliation statements;
- the tax audit report and assessment notice in a tax dispute;
- court documents already on file;
- contact details of your attorney.
Deliverables
- a claim calculation referenced to documents;
- an analytical note on both parties' records;
- an indexed evidence bundle;
- written notes for your attorney and the court.
Legal basis
Legal basis for the work
- Art. 131-2 of the Constitution of Ukraine: court representation by an attorney;
- Arts. 20, 73 and 74 of the Commercial Procedure Code: jurisdiction of commercial courts, evidence and burden of proof;
- Arts. 549 and 625(2) of the Civil Code: penalties, including late-payment penalty at twice the NBU discount rate, inflation losses and 3 % interest;
- Paras 56.1 and 56.18 of the Tax Code: appeals against tax authority decisions;
- Art. 122(4) of the Code of Administrative Procedure: time limit for a court claim after a complaint;
- Art. 1 of Law No. 4002-XII on International Commercial Arbitration: disputes that may go to arbitration.
We work under a contract with an agreed scope and confidentiality. The legal side stays with your attorney or the commercial disputes team at legal.ua, and we are responsible for the figures.
Why Key Solutions
- Turnkey, with no extra hassle
- We take the whole task: documents, calculations, reporting and correspondence with the State Tax Service. You make the decisions, provide source documents and sign; we do the rest and contact you only when it matters.
- We take on the tax office
- Information requests, blocked tax invoices, inspection reports: we prepare explanations, rework documents and appeal until the issue is closed. Where the law is in dispute, we work together with the group's lawyers.
- We see it through
- Your case stays on track: the specialist running it remains with you, even if an inspection or audit drags on for months. Statutory audits are performed, and the report signed, by a partner audit firm entitled to perform them; we handle preparation and support through publication, so you deal with one team from start to finish.
- Boutique-level involvement
- A senior specialist runs your project personally (see the Our employees page), backed by 14 years of Innova group practice in 50+ countries. Non-standard tasks are our field: where you hear “it can’t be done”, we look for a lawful way, and group companies cover the rest: legal.ua for legal matters, crystal.tax for crypto-asset taxation.
- Your affairs stay yours
- Information about your company, turnover, payroll and counterparties reaches neither competitors nor third parties. We disclose only what the law or a procedure requires, and the contract says so.
- Faster and right the first time
- Full involvement: your specialist learns your books, contracts and business, so documents and reports are ready on time with no rework. The group's 14 years of experience let us get right the first time what takes some firms three attempts.
Frequently asked questions
Does Key Solutions represent clients in court?
Under Art. 131-2 of the Constitution of Ukraine, only an attorney may represent another person in court. Key Solutions prepares the financial and tax side of the case: calculations, books review, evidence and explanations. The procedural side is handled by your attorney or by legal.ua, part of Innova Consulting Group.
How are 3 % annual interest and inflation losses calculated?
A debtor in default on a monetary obligation must, at the creditor's request, pay the debt adjusted for inflation for the whole period of delay plus 3 % per annum, unless the contract or law sets another rate (Art. 625(2) of the Civil Code). We calculate these amounts for each payment and each period of delay.
How is a tax assessment notice appealed?
Decisions of the tax authority may be appealed administratively or in court (Para 56.1 of the Tax Code). After an administrative complaint, the court claim is due within three months of receiving the decision on it (Art. 122(4) of the Code of Administrative Procedure). We prepare the calculations and documents for the complaint or the claim, and the attorney files and argues it.
Do you support international arbitration?
Yes. We prepare the financial side of disputes in international commercial arbitration: contract calculations, exchange rates, delivery and payment records, in English or Ukrainian. The case itself is argued by the party's legal counsel.
Why do you need an accountant in a commercial dispute?
Each party must prove the facts it relies on (Art. 74 of the Commercial Procedure Code), and in commercial cases this means documents and figures. We find the source documents, reconcile them with the books and calculate the debt and penalties.
How much does litigation support cost?
The fee is agreed individually. It depends on the number of claims and payments, the period, the condition of the records and the stage of the case. We quote after reviewing the materials.
Related services
Let's discuss the financial side of your dispute
Tell us what the dispute is about, its stage and which documents you have. We will reply with the scope, timing and fee.
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