Ukrainian courts have fully upheld six out of eight lawsuits filed by corporate accountants challenging fines imposed by Territorial Recruitment and Social Support Centers (TRSSCs) for violations of military registration rules, according to a study by OpenDataBot published on October 16, 2026.
According to analysts who used the “Babusia” court registry search engine, at least eight relevant court decisions were identified between 2024 and 2026. In six cases—or 75%—the courts ruled entirely in favor of the accountants. Another lawsuit was partially granted, while in one case the court refused to overturn the fine.
Thus, the plaintiffs’ claims were fully or partially granted in seven of the eight cases reviewed, accounting for 87.5% of the identified rulings.
In seven cases, the Tax Control Chambers imposed fines of 34,000 UAH on the accountants; in one other case, the administrative penalty amounted to 59,500 UAH. The total amount of the contested fines in the eight cases reached 297,500 UAH.
The first two court decisions are dated 2024. Three similar cases were identified in 2025, and three more decisions were issued in 2026.
The geographic scope of the legal disputes covers seven regions of Ukraine. The highest number of cases was recorded in the Khmelnytskyi region—two. Courts in the Dnipropetrovsk, Chernihiv, Ternopil, Ivano-Frankivsk, Kharkiv, and Kyiv regions each issued one ruling.
According to the analysis, the main reasons for overturning the fines were an insufficient evidentiary basis on the part of the Tax and Customs Service, a lack of specificity regarding the violations, and an improper identification of the responsible officials.
In particular, the rulings on administrative offenses did not always specify exactly what actions or omissions the accountant committed, when the violation occurred, or which specific duties were not fulfilled.
Analysts also point to cases where responsibility for organizational matters related to military registration was placed on the accountant, even though such authority belongs to the company’s management.
At the same time, the obligation to maintain military registration records does not automatically fall on an accounting department employee. Typically, these functions are performed by human resources staff or specifically designated company employees.
The eight court decisions identified do not cover all cases in which accountants were held administratively liable and do not allow for determining the overall proportion of fines imposed by the Tax and Customs Service of Ukraine that were subsequently overturned.
OpenDataBot is a Ukrainian service for monitoring open government data that provides information on companies, court decisions, enforcement proceedings, and other government registries. The company regularly publishes analytical studies on economic activity, judicial practice, and administrative procedures.
