ExplainerHow Sick Pay Is Calculated and Paid in Ukraine in 2026 and 2027
Who pays the first five days of sick leave in Ukraine, how pay depends on salary and insurance record, which caps apply in 2026 and what is proposed for 2027.
Insights
Articles and practical guidance from UHY Prostir specialists on audit, accounting, HR administration, reporting, payroll, tax and legal matters in Ukraine. These materials are for Ukrainian and international businesses, non-profit organizations and teams working on donor-funded and grant-funded projects.
- ExplainerRead
ExplainerReadHow Small-Enterprise Financial Statements in Ukraine Change in 2027
From 2027, Ukrainian small and micro-enterprises report on updated Forms No. 1-m, 2-m and 1-ms. See the new lines, new accounts and what to do before 1 January.
ExplainerReadCompensation for Unused Annual Leave in Ukraine at the End of 2026
This guide explains when unused annual leave is paid out without termination, why pre-2024 days count separately and how to check the vacation pay provision.
ExplainerReadHow to Run a Year-End Inventory Count Before Annual Reporting for 2026
When can the 2026 year-end inventory start in Ukraine, what goes in the internal order, who sits on the commission and how are unreachable assets treated?
ExplainerReadHow Hospitals Can Properly Manage Project Expenses
Viktor Safinskyi, Partner at UHY Prostir, held an online webinar for hospitals on how to document project expenses and confirm the intended use of funds.
ExplainerReadStatute of Limitations for Tax Audits in Ukraine After 1 August 2026
Which tax periods in Ukraine are closed to audit after 1 August 2026, when the 2,555-day limitation period applies and which audits may still reach 2020–2022.
ExplainerReadHow to Get on the Register of Non-Profit Organizations and Keep Your Status
The Register of Non-Profit Institutions and Organizations is kept by the State Tax Service of Ukraine (STS).
ExplainerReadMinimum Wage in 2027: Employer Calculations Based on the Draft Budget
The draft Law of Ukraine "On the State Budget of Ukraine for 2027" proposes raising the minimum wage to UAH 9,546 per month from January 1, 2027.
ExplainerReadReserving Employees from Mobilization in 2026: Salary Criteria for Critically Important Companies
Reserving employees from mobilization in 2026 requires coordinated work between the accounting and HR departments.
ExplainerReadOur Information Security Management System Is Certified to ISO/IEC 27001:2022
We hold a certificate of conformity to ISO/IEC 27001:2022 — the current 2022 edition of the international standard for information security management.
ExplainerReadWhat Financial Statements a Non-Profit Organization Files in Ukraine
Which financial statements a Ukrainian non-profit files, the simplified forms, the filing deadline and how they differ from the report on the use of income.
ExplainerReadCompensation for Business Losses: Accounting for Destroyed Goods and Filing with the RD4U Register
How to document the destruction of goods in a warehouse, write them off without triggering VAT liabilities, and file a claim with the RD4U Register.
ExplainerReadUHY Forum in Spain: the network's annual development programme for new and aspiring leaders
The UHY Forum runs in Spain on 16–19 September 2026 — the network's annual development programme for emerging leaders. What it is and why it matters.
ExplainerReadArtificial Business Splitting Through Sole Proprietors: Warning Signs, Risks and a Self-Check
Business splitting through sole proprietors in Ukraine: what the tax authority looks at, possible consequences, and how to check your structure.
ExplainerReadThe Future of the Accounting Profession: An Interview with Hanna Matseva
Hanna Matseva, CEO of Accounting Outsourcing at UHY Prostir, on automation, the role of AI, building a team, and how the profession will change in five years.
ExplainerReadAccounting for Startups in Ukraine: How to Build Your Financial System from Scratch
How startups set up accounting in Ukraine: choosing FOP vs LLC, handling Stripe/PayPal, non-resident and currency operations. A practical guide by UHY Prostir.
ExplainerReadHow to Change Your Accountant Smoothly and Avoid Common Mistakes
Changing your accountant can end in lost access, document chaos and fines. We map out a step-by-step handover and the mistakes to avoid.
ExplainerReadSuspended VAT Invoice Registration: Steps and Deadlines
Steps to resolve suspended VAT invoice registration in Ukraine: STS receipts, supporting documents, submission deadlines and appeals against refusal.
ExplainerRead“UHY Prostir became my school of life as an accountant”: an interview with Anastasiia Kozlenko, Payroll Project Manager
For almost ten years Anastasiia Kozlenko has been building her career at UHY Prostir: from an accounting assistant in her first year at university to head of the payroll practice. She talks about her first steps in the profession, payroll processes and leading a team.
ExplainerRead“Even the best process won’t work without a team”: an interview with Ilona Tanova, COO of accounting outsourcing at UHY Prostir
Accounting outsourcing today is much more than bookkeeping and preparing reports. Ilona Tanova, COO of accounting outsourcing at UHY Prostir, talks about building processes, trusting the team and creating a service clients rely on for years.
ExplainerReadAn AI agent for business: a practical implementation guide
Artificial intelligence is steadily working its way into everyday business operations, turning from an experiment into a practical tool for automating routine work. This guide covers what an AI agent is, which tasks to delegate to it and how to roll one out with minimal risk.
ExplainerReadTeamwork, Growth and a Culture of Openness: An Interview with Viktoriia Drozd, Project Manager at UHY Prostir
A young team, open communication and real room for professional growth — the advantages of working at UHY Prostir that Viktoriia Drozd values most. She talks about her path from assistant to Project Manager and about leading the company’s largest and youngest team.
ExplainerReadHow LLCs Can Automate Accounting in 2026
Professional accounting is no longer limited to routine bookkeeping tasks.
ExplainerReadTaxes for an LLC in Ukraine – Up-to-Date Information for Business
After the registration of an LLC, most business owners focus on sales, their team and company development. Tax matters are often postponed “for later.”