The cost of a financial statement audit in Ukraine is not regulated by the state. There are no official rates: the price is built as a budget of team hours for a specific scope of procedures. The only publicly verifiable guide to price levels is public procurement. On Prozorro, Ukraine's public procurement system, the expected value of audit services for annual financial statements ranges from UAH 80,000 for a small municipal buyer to UAH 9,000,000 for a multi-year engagement at a large financial institution. The actual figure depends on measurable factors, set out below.
Why audit…
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Diia.City residency changes three things for an IT company at once: corporate income tax (9% only on capital withdrawn from the business instead of 18% on profit), the taxation of specialists (5% personal income tax, a 5% military levy and the single social contribution at the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…
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As of August 2026, SAF-T UA is filed only by large taxpayers and only at the request of the tax authority during a documentary tax audit, no later than two working days after the day the request is received (Article 85.2 of the Tax Code of Ukraine, ПКУ). Current legislation provides for no regular annual filing, and small businesses and sole proprietors (ФОП) are outside the obligation.
Legal basis: where the obligation comes from
The obligation has two levels: the Tax Code provision and the Ministry of Finance's technical procedure. Article 85.2 of the Tax Code of Ukraine…
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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…
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Failure to pay taxes in Ukraine can result in significant financial losses. Legislation provides for penalties depending on the period of delay, as well as penalties for individual entrepreneurs who have not paid the unified tax in time. Let's consider the details of penalties and the algorithm of their calculation.
Let us consider the details of penalties and the algorithm of their calculation.
Let's look at the details of penalties and the algorithm for calculating them.
Main penalties for failing to pay taxes
According to the State…
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