On Tuesday, February 24, the Verkhovna Rada supported Bill No. 14023 in its second reading and overall, with 230 MPs voting in favor. The adopted amendments eliminate the requirement for a mandatory second signature on primary accounting documents, including certificates of completion. This was reported by LIGA.net and the PromPolitInform portal.
It is noted that currently, one of the main primary financial documents in Ukraine is the certificate of completion of work (services rendered). It is the basis for accounting and tax records. The document confirms the provision of services or completion of work, is signed by both parties, and indicates the absence of mutual claims.
It was reported that, prior to the second reading, the bill stipulated that when issuing the primary document, the customer’s details—the position, last name, and/or signature of the responsible person—may not be included if so stipulated by the terms of the contract. However, business transactions must be reflected in accounting records in the reporting period in which they were actually performed.
According to the new regulations, an invoice signed by the contractor, as well as the fact of its payment, will serve as proof of service provision. This approach is consistent with European practice, where the invoice is considered the key financial document.
At the same time, the law establishes exceptions. The changes will not apply to transactions financed with public funds, as well as to lease agreements for state or municipal property, construction contracts, donations, charitable and humanitarian aid.
