The Verkhovna Rada has approved draft law No. 14023, which abolishes the mandatory use of certificates of completed works (CCW) in business activities, ProAgro Group reports.
According to the Ministry of Economy, Environment and Agriculture, contracting parties may now, by mutual consent, refrain from issuing certificates and instead confirm the provision of services with an invoice signed by the service provider. Such an invoice is recognized as a primary document for accounting and tax purposes.
“We are consistently reducing regulatory pressure on businesses and eliminating rules that do not create value but consume time and resources. Abolishing the mandatory use of certificates of completed works is about trust in entrepreneurs and a modern economic model,” said Economy Minister Oleksii Sobolev.
At the same time, the law does not отмен primary documents or remove oversight; instead, it gives businesses a choice:
- certificates of completed works become optional;
- parties may continue using them if they consider it appropriate;
- by agreement, an invoice may be used instead of a certificate.
The ministry emphasizes that this approach aligns with international practice. In EU countries, the invoice is the primary document confirming the provision of services.
“We are synchronizing Ukrainian rules with international standards. In the EU, the invoice is the basic document, and Ukraine is moving in the same direction — toward a simple and competitive business environment,” added Deputy Minister Oleksandr Tsybort.
According to estimates, mandatory CCWs created a significant administrative burden, consuming up to 5% of a manager’s working time and up to 13% of an accountant’s time. As a result, abolishing the requirement could save Ukrainian businesses up to UAH 20 billion annually.
Previously, it was reported that Ukraine is preparing legislative updates in the road transport sector for 2026, including formalizing the “eQueue” system for border crossings, introducing mandatory electronic waybills, reforming vehicle inspections, and updating rules for transporting perishable food products.
