From April 1, it is allowed to issue acts without the client’s signature

From April 1, 2026, Law No. 4791-IX came into force in Ukraine, which significantly simplifies the requirements for the execution of primary documents in economic activity. The Verkhovna Rada of Ukraine reported on the innovation.

From now on, the absence of certain details on the part of the customer or employer, in particular a signature, is not considered a violation of the requirements for the primary document. The key condition is the presence in the document of information about the date or period of the economic transaction.

In fact, this means that acts of work performed or services provided can be recognized as properly executed even without the client’s signature, if other significant data allows identifying the economic transaction.

At the same time, the legislator has provided for a number of exceptions. The new rules do not apply to:

operations carried out at the expense of public funds;

lease of state or municipal property;

construction contract agreements;

performance of design and survey works;

provision of donations, charitable or humanitarian assistance.

It is expected that such changes will reduce the bureaucratic burden on business and simplify document flow, especially in the context of remote work and digitalization of processes.

At the same time, lawyers advise business entities to carefully approach the execution of documents and recording the fact of performing work or providing services in order to avoid possible disputes in the future.