On February 24, 2026, the Verkhovna Rada of Ukraine adopted the Law (draft law No. 14023 ), which aims to reduce the administrative burden on entrepreneurs by simplifying the registration of primary documents. The main innovation is the ability for businesses to refuse the mandatory bilateral signing of acts of work performed or services provided.

Therefore, the absence of a signature, position, and surname on the part of the customer of services (works) or the tenant (lessee) in the primary document will no longer be considered a violation.

In order for companies to be able to legally create such unilateral primary documents, three key conditions must be met:

• The document must necessarily contain information about the date or period of provision of services, performance of work or rental (lease).
• Such a simplified documentation procedure must be expressly provided for in the contract concluded by the parties exclusively in writing.
• The relevant business transactions must be reflected by the enterprise in its accounting records in the period in which they were actually carried out.

It is worth noting that the new rules are not universal. The law clearly defines exceptions under which the classic requirements for bilateral document processing are retained. In particular, the simplified procedure does not apply to:

• business transactions paid for with public funds;
• transactions carried out in fulfillment of lease agreements for state or municipal property;
• construction contracts and design and survey works;
• agreements on donation, charitable or humanitarian aid.