Insights & analysis
Practical materials for business owners: taxes, law, investments, banking and grants.
Where the line runs between lawful tax optimisation and evasion: the business-purpose test, splitting into private entrepreneurs, Art. 212 of the Criminal Code, Supreme Court practice and international cases. Analysis by KCPRB.
The company is dormant and a negative VAT balance sits in the return. How to claim a budget VAT refund before cancelling VAT registration: conditions, the test-tranche strategy and common mistakes.
Transfer limits, documents that prove income, bank queries, business on a personal card and answers to the most common questions.
Four numbers a month, a simple formula for how much the business earned, and a control system that does not require the owner to understand journal entries.
For a business owner, a bank is growth infrastructure: fast settlements, access to credit, fund security, and convenience for the team. An analysis of Ukraine’s banking market across three dimensions — reliability, innovation, and fees.
Why Ukrainian startups open a Delaware C-Corp, how the “U.S. holding company + Ukrainian subsidiary” setup works — and what controlled foreign company (КІК) obligations this creates for the founder.
A practical comparison of Delaware and Wyoming for forming a company in the U.S.: taxes, privacy, cost, and the key rule for choosing based on your investment plans.
The capital market for Ukrainian startups is alive and growing in 2026 — but the rules have changed. We break down who provides money, at which stages, and what a founder needs to secure it.
How to Unblock a Tax Invoice in 2026: Grounds for Blocking by SMKOR (СМКОР), Thresholds Under CMU Resolution No. 1048, Supreme Court Case Law, and a Step-by-Step Plan for Businesses
The Supreme Court has confirmed that the transfer of assets during a spin-off (vydil) is not a supply and is not subject to VAT. We break down the conditions, documents, and risks.
Law No. 4791-IX allows acceptance certificates to be recorded without the customer’s signature starting April 1, 2026. Attorney Dmytro Harnyi explains what to include in the contract, when the model without a second signature works, and when it does not.
How to recognize corruption, which authority to contact (NACP, NABU, SBI, or the National Police), and what guarantees a whistleblower and an applicant have. A practical guide for company owners and executives based on materials from the NACP.
The D2E swap mechanism allows an LLC (ТОВ) to “settle” its debt to a participant by increasing its charter capital. We break it down step by step: corporate law, personal income tax (ПДФО) and the military levy, controlled foreign companies (КІК), the position of the State Tax Service (ДПС), court practice, and typical mistakes.
A notice from your bank asking you to explain financial transactions is not a verdict, but it is also not a reason to send formal, boilerplate replies. Here are 15 practical tips to help you get through the process without losses.
The government has approved the Budget Declaration for 2027–2029: an increase in the minimum wage, the dollar exchange rate at UAH 51.5, and GDP and inflation forecasts. We break down what this means for entrepreneurs.
Overview of key changes to the Tax Code: what is changing for sole proprietors (ФОП), LLCs (ТОВ), and VAT (ПДВ) payers, and how to prepare in advance.
Law No. 15111-d eliminates the asymmetry between real online turnover and what the State Tax Service (DPS) sees. We break down the timeline of changes, the Payoneer/Wise trap at 13 p.p., the risks for individual entrepreneurs (FOPs), and the roadmap for preparing for 2027.
A brief framework for business owners: what to focus on in finance, law, team, and digitalization next year.
An analysis of the strengths and weaknesses of each form, common mistakes when choosing one, and scenarios when it makes sense to switch.
A checklist for the owner and commercial director that keeps lawyers from overlooking important risks.