Business news from Ukraine

According to OpenDataBot, Ukrainian courts are overturning fines imposed by Territorial Recruitment and Social Support Centers (TRSSCs) on corporate accountants for violations of military registration rules, primarily due to a lack of evidence of the employees’ personal culpability and an improper definition of their job responsibilities.
According to an OpenDataBot study published on October 16, 2026, in six out of eight identified court cases from 2024–2026, the accountants’ claims were granted in full, and in one other case, they were granted in part. Only in one instance did the court uphold the TCC’s position.
One of the main reasons for the annulment of administrative penalties was the lack of specificity regarding the violations. In particular, the TCC noted general shortcomings in the organization of military registration at enterprises but did not always specify which specific actions or omissions the accountant had committed.
The courts also noted that certain violations pertained to the organizational functions of the enterprise’s management, rather than to the employees responsible for the day-to-day maintenance of documentation.
Case No. 179/1326/26, heard on July 30, 2026, by the Magdalinivka District Court of Dnipropetrovsk Oblast, is illustrative.
The chief accountant of the municipal enterprise “Magdalynivsky Butter Plant” challenged the decision of the Tax and Customs Committee dated April 29, 2026, imposing a fine of 59,500 UAH under Part 3 of Article 210-1 of the Code of Ukraine on Administrative Offenses.
During the proceedings, the court found that there were insufficient grounds to hold the employee administratively liable. In particular, it noted the need for a clear definition of her official duties and for establishing the elements of the offense.
As a result of the proceedings, the court overturned the decision imposing a fine of 59,500 UAH and dismissed the administrative offense case due to the absence of the elements of the offense.
At the same time, the claim was partially granted, as the court denied a separate request to declare the decision unlawful, explaining that its overturning already constituted the appropriate legal assessment.
The court also ordered that 532.48 UAH in court costs be awarded to the plaintiff, to be paid from the defendant’s budgetary allocations.
According to Resolution No. 1487 of the Cabinet of Ministers of Ukraine dated December 30, 2022, the personal military registration of employees at enterprises must be carried out by responsible persons designated in accordance with established procedures.
Responsibility for organizing military registration rests with the enterprise’s director. The actual maintenance of records is typically carried out by human resources staff or other authorized employees.
Thus, the position of accountant does not in itself automatically entail the assignment of all military registration duties to the employee. At the same time, an accountant may perform the relevant duties if they have been properly assigned to him or her. In such a case, the possibility of administrative liability depends on the nature of the violation, the defined scope of authority, and the availability of evidence of guilt.
The reviewed case law underscores the importance of properly documenting responsibility for military registration at enterprises. It also confirms the need to individually establish an official’s guilt when imposing an administrative fine.
OpenDataBot is a Ukrainian platform for monitoring open government data that provides information from government registries, court decisions, and enforcement proceedings. The service also conducts analytical research on business activities, judicial practice, and economic processes in Ukraine.
Source: OpenDataBot, study dated October 16, 2026.
Court decision: Magdalynivka District Court, Case No. 179/1326/26 dated July 30, 2026.