Changes in legislation for September 2024
From October 1, the Law amending the Tax Code of Ukraine regarding taxpayers with a high level of voluntary compliance with tax legislation (List) enters into force.
Taxpayers (YO and FOP) can be included in such a List, "White Business Club" under the following conditions:
-The tax debt does not exceed 3,000 tax-free minimum incomes of citizens and is not more than 30 days from the moment of occurrence.
-Absence of arrears for the payment of Unified social tax (UST).
-Compliance with the criteria depends on the taxation system.
-Absence of violations of tax obligations regarding the submission of reports and documents (notifications).
-Absence of tax notices on violations of the settlement deadlines for transactions (import/export) within 12 months.
-Lack of decisions on the riskiness of the VAT payer.
-Absence of a procedure for terminating the enterprise or declaring the enterprise insolvent, initiation of bankruptcy proceedings.
-The ultimate beneficiaries of the company's owners lack sanctions and any ties with the aggressor state.
-No changes in the main activity during 12 consecutive months.
Payers who meet these requirements are included in the List, which is formed by the central executive body. The list is published on the official website no later than 15 working days after approval.
Payers receive a notification about inclusion/exclusion through the electronic cabinet. Inclusion or exclusion is only relevant for the purposes defined in the PC.
You can read more about the so-called "White Business Club" in our previous article at the link.
On September 19, the Verkhovna Rada adopted draft law No. 11057 amending the law "On Public Procurement".
The law obliges the customers of construction tenders to publish the prices of material resources in the Prozorro system within three working days after concluding or changing the contract with the contractor. The law will apply both during martial law and peacetime. The document specifies that the contract for the purchase of repair and construction services must be accompanied by documents with information on the prices of materials, including the name, characteristics, unit of measurement, selling price, quantity, cost of transportation and procurement and storage costs.
According to the initiator of the draft law, Anastasia Radina, it is noted that the adoption of the law will reduce the possibility of raising prices for materials. And since the adoption of the law, all customers of construction tenders will have to publish their estimates within three working days after concluding the contract in the Prozorro system. During the period of martial law, the customers of the construction of fortifications must publish an abbreviated report within 10 days, without information that could endanger security.
This law enters into force one month after its official publication.
On September 20, with the participation of the Ministry of Economy and the Ministry of Digital Transformation of Ukraine, the project of the first stage of the Unified State Electronic System of Permits (EDozvil) was launched.
EDozvil is a system that automates the process of obtaining licenses for entrepreneurs. The system automatically checks documents uploaded by users for possible risks (inaccuracies in information, data mismatches), and in the absence of such risks, or low risk, registration for obtaining a license (permit) occurs automatically. However, if the system detects a significant risk in the submitted documents, such an application will be considered by a representative of the state body within 10 days.
Among the main functionality of the project, entrepreneurs will be able to submit applications for obtaining a license (permit), inform about any changes in documents or information about their activities, receive information about the status of documents, pay for the provision of administrative services, and also appeal the actions of licensing authorities regarding violations legislation in the field of licensing.
At the moment, this project works through the e-Entrepreneur service. In order to use the new service, you need to go to Diya (KEY, Diia signature), go to the "Services" section, find the complex electronic public service "e-Entrepreneur" and choose from the list of available services as part of the complex electronic public service "e -Entrepreneur", fill out the application for receiving the comprehensive electronic public service "e-Entrepreneur" and sign the application.
At the moment, starting from September 18, the first service — a declaration of compliance of the material and technical base with labor protection requirements — is already available.
On September 19, the Verkhovna Rada adopted the draft law "On the State Agrarian Register" (SAR).
This draft law will contribute to the digitalization of the agricultural sector and will become a single electronic window for agricultural producers and authorities.
Among the main provisions of the law, the following can be identified:
1)Expansion of SAR users: support will be received not only by agricultural producers, but also by organizations of water users and subjects of the agro-industrial complex.
2)Regulation of the legal status of SAR as a comprehensive information system.
3)Determination of powers of the holder and administrator of SAR.
4)The possibility of creating extracts from SAR.
5)Mandatory use of SAR data to provide state support.
6)Bringing provisions into line with the Law "On Public Electronic Registers".
7)Formation of register subsystems for conversion of SAR into a farm register.
8)Monitoring of the use of state support.
9)Ensuring electronic interaction of SAR with other systems.
The main condition of SAR is to ensure the collection, accumulation, integration, storage, display, processing of data for the provision of administrative and other services.
This draft law will enter into force three months after its official publication.
On September 18, the updated Rules for drawing up and submitting trademark applications in Ukraine, approved by order of the Ministry of Economy, entered into force .
The new rules modernize legislation in the field of intellectual property, bringing it closer to European standards, simplifying the process of registration through the electronic system. They regulate the requirements for the rules of registration of trademarks, the order and procedure for submitting documents for registration, the procedure for submitting applications, the procedure for the examination of applications and features of international registration.
These rules also take into account the specifics of registration of various types of trademarks (sound, positional, ornamental, motion, holographic, multimedia, color and combination of colors), the procedure for submitting electronic applications, the procedure for checking the application of special measures (sanctions) to the applicant or the applicant state, as well as restrictions (and refusal to register an application) for persons associated with aggressor states. They comply with the international provisions of the Singapore Agreement and the Protocol to the Madrid Agreement, implement European standards and promote the promotion of Ukrainian goods on European markets.
A new form of application for state registration of a trademark is also envisaged, specified in Appendix 1 to the updated rules.
At the moment, technical work is being carried out to set up the procedure for accepting electronic applications in an updated form. Therefore, applicants are allowed to apply using the old form, however, additional information to be included in the updated form will need to be sent by applicants to the IR office in response to the examination notice.
On September 2, a draft law developed by the Ministry of Economy of Ukraine, which simplifies the conditions for doing business during martial law, entered into force .
In particular, permits and licenses are transferred to the declarative principle, which allows to declare activities free of charge, with the exception of high-risk types, the list of which is approved by the Cabinet of Ministers of Ukraine in Resolution No. 314. Declarations are equivalent to permits and are valid until the end of the year in which martial law ends.
Entrepreneurs can submit declarations regardless of their location, and the validity periods of previously obtained permits are automatically extended. During the period of martial law, it is not necessary to renew the permit documents, and scheduled inspections are suspended. Mandatory reports must be submitted within three months of the lifting of martial law.
The government will determine the procedure for submitting declarations and the types of activities to which the law does not apply, in particular, those that threaten national interests, the living conditions of the population, the functioning of critical infrastructure, and environmental safety.
From October 1, the Law amending the Tax Code of Ukraine regarding taxpayers with a high level of voluntary compliance with tax legislation (List) enters into force.
Taxpayers (YO and FOP) can be included in such a List, "White Business Club" under the following conditions:
-The tax debt does not exceed 3,000 tax-free minimum incomes of citizens and is not more than 30 days from the moment of occurrence.
-Absence of arrears for the payment of Unified social tax (UST).
-Compliance with the criteria depends on the taxation system.
-Absence of violations of tax obligations regarding the submission of reports and documents (notifications).
-Absence of tax notices on violations of the settlement deadlines for transactions (import/export) within 12 months.
-Lack of decisions on the riskiness of the VAT payer.
-Absence of a procedure for terminating the enterprise or declaring the enterprise insolvent, initiation of bankruptcy proceedings.
-The ultimate beneficiaries of the company's owners lack sanctions and any ties with the aggressor state.
-No changes in the main activity during 12 consecutive months.
Payers who meet these requirements are included in the List, which is formed by the central executive body. The list is published on the official website no later than 15 working days after approval.
Payers receive a notification about inclusion/exclusion through the electronic cabinet. Inclusion or exclusion is only relevant for the purposes defined in the PC.
You can read more about the so-called "White Business Club" in our previous article at the link.
On September 19, the Verkhovna Rada adopted draft law No. 11057 amending the law "On Public Procurement".
The law obliges the customers of construction tenders to publish the prices of material resources in the Prozorro system within three working days after concluding or changing the contract with the contractor. The law will apply both during martial law and peacetime. The document specifies that the contract for the purchase of repair and construction services must be accompanied by documents with information on the prices of materials, including the name, characteristics, unit of measurement, selling price, quantity, cost of transportation and procurement and storage costs.
According to the initiator of the draft law, Anastasia Radina, it is noted that the adoption of the law will reduce the possibility of raising prices for materials. And since the adoption of the law, all customers of construction tenders will have to publish their estimates within three working days after concluding the contract in the Prozorro system. During the period of martial law, the customers of the construction of fortifications must publish an abbreviated report within 10 days, without information that could endanger security.
This law enters into force one month after its official publication.
On September 20, with the participation of the Ministry of Economy and the Ministry of Digital Transformation of Ukraine, the project of the first stage of the Unified State Electronic System of Permits (EDozvil) was launched.
EDozvil is a system that automates the process of obtaining licenses for entrepreneurs. The system automatically checks documents uploaded by users for possible risks (inaccuracies in information, data mismatches), and in the absence of such risks, or low risk, registration for obtaining a license (permit) occurs automatically. However, if the system detects a significant risk in the submitted documents, such an application will be considered by a representative of the state body within 10 days.
Among the main functionality of the project, entrepreneurs will be able to submit applications for obtaining a license (permit), inform about any changes in documents or information about their activities, receive information about the status of documents, pay for the provision of administrative services, and also appeal the actions of licensing authorities regarding violations legislation in the field of licensing.
At the moment, this project works through the e-Entrepreneur service. In order to use the new service, you need to go to Diya (KEY, Diia signature), go to the "Services" section, find the complex electronic public service "e-Entrepreneur" and choose from the list of available services as part of the complex electronic public service "e -Entrepreneur", fill out the application for receiving the comprehensive electronic public service "e-Entrepreneur" and sign the application.
At the moment, starting from September 18, the first service — a declaration of compliance of the material and technical base with labor protection requirements — is already available.
On September 19, the Verkhovna Rada adopted the draft law "On the State Agrarian Register" (SAR).
This draft law will contribute to the digitalization of the agricultural sector and will become a single electronic window for agricultural producers and authorities.
Among the main provisions of the law, the following can be identified:
1)Expansion of SAR users: support will be received not only by agricultural producers, but also by organizations of water users and subjects of the agro-industrial complex.
2)Regulation of the legal status of SAR as a comprehensive information system.
3)Determination of powers of the holder and administrator of SAR.
4)The possibility of creating extracts from SAR.
5)Mandatory use of SAR data to provide state support.
6)Bringing provisions into line with the Law "On Public Electronic Registers".
7)Formation of register subsystems for conversion of SAR into a farm register.
8)Monitoring of the use of state support.
9)Ensuring electronic interaction of SAR with other systems.
The main condition of SAR is to ensure the collection, accumulation, integration, storage, display, processing of data for the provision of administrative and other services.
This draft law will enter into force three months after its official publication.
On September 18, the updated Rules for drawing up and submitting trademark applications in Ukraine, approved by order of the Ministry of Economy, entered into force .
The new rules modernize legislation in the field of intellectual property, bringing it closer to European standards, simplifying the process of registration through the electronic system. They regulate the requirements for the rules of registration of trademarks, the order and procedure for submitting documents for registration, the procedure for submitting applications, the procedure for the examination of applications and features of international registration.
These rules also take into account the specifics of registration of various types of trademarks (sound, positional, ornamental, motion, holographic, multimedia, color and combination of colors), the procedure for submitting electronic applications, the procedure for checking the application of special measures (sanctions) to the applicant or the applicant state, as well as restrictions (and refusal to register an application) for persons associated with aggressor states. They comply with the international provisions of the Singapore Agreement and the Protocol to the Madrid Agreement, implement European standards and promote the promotion of Ukrainian goods on European markets.
A new form of application for state registration of a trademark is also envisaged, specified in Appendix 1 to the updated rules.
At the moment, technical work is being carried out to set up the procedure for accepting electronic applications in an updated form. Therefore, applicants are allowed to apply using the old form, however, additional information to be included in the updated form will need to be sent by applicants to the IR office in response to the examination notice.
On September 2, a draft law developed by the Ministry of Economy of Ukraine, which simplifies the conditions for doing business during martial law, entered into force .
In particular, permits and licenses are transferred to the declarative principle, which allows to declare activities free of charge, with the exception of high-risk types, the list of which is approved by the Cabinet of Ministers of Ukraine in Resolution No. 314. Declarations are equivalent to permits and are valid until the end of the year in which martial law ends.
Entrepreneurs can submit declarations regardless of their location, and the validity periods of previously obtained permits are automatically extended. During the period of martial law, it is not necessary to renew the permit documents, and scheduled inspections are suspended. Mandatory reports must be submitted within three months of the lifting of martial law.
The government will determine the procedure for submitting declarations and the types of activities to which the law does not apply, in particular, those that threaten national interests, the living conditions of the population, the functioning of critical infrastructure, and environmental safety.
