Online-Tax Development Programme

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Listen to online Stop   Online-Tax Development Programme. Date: 27 January2026. Time: 17:00 19:00. Language: Ukrainian. Place: Will be online. The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.     Online-Tax Development Programme was established in 2018 to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation.   EBA Management Development Centre team invite you to participate in the renewed Online-Tax Development Programme. Having successfully finished the programme, you will receive the certificate of completion.   During this season you will get ahead:   Familiarization with the novelties of taxation sphere for 2026 Cases of blocking tax bills   Deepening in the sphere of value-added tax and transfer pricing  Local and international aspects in taxation    Income tax   Target audience:   Chief accountants  Finance managers Senior managers of the tax and legal services department Programme    Module 1. From 2025 to 2026: overview of actual aspects of taxation – Vasyl Mishchenko, January 27, 17.00 – 19.00 Specific taxation properties during the war period:    Losses caused by war: specific tax issues.   Charity taxation during the war.  Tax obligations specification during the war period.   Tax control:   Permitted tax audit.    Limitation periods in accordance with stop during the quarantine and military period. Inspection tendencies on operations with non-residents.    Important novelties in taxation of international structures:   Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity). «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company. Automatic exchange of tax information about financial accounts by CRS standard.  Module 2. Value-added tax and blocking of tax bills – Olesia Romanenko, January 29, 17.00 – 19.00    Individual issues of value-added tax accountability: Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on.    Rule «365 days»: when it is used and how it works in military times.    The correction and clarification of value-added tax declaration: what is the difference.     Error correction of previous periods: paying of underpayment/ giving back of overpayment.    Value-added tax fines: financial sanctions to value-added taxpayers in military times.    Registration in single tax waybill register and procedure in case of blocking:    Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.     Registration blocking: reasons of tax bills registration stopping and calculations’ correction.     Payer’s risk and operation’s risk: what it is and whether it is possible to be protected against it.    Table of taxpayers: who and when it is necessary to be provided.   Influence of blocked / unblocked tax bill and correction account on tax counterparty’s fiscal responsibility.     Module 3. Global Transparency and Tax (Non) Evasion. Implementation of european standards – Roman Koren and Gennadiy Voitsytskyy, February 03, 17.00 – 19.00 Creation and activity of cross-border corporate structures in the era of global transparency: Permanent representative office vs place of effective management. Tax and corporate migration.  Information exchange: Exchange of reports within between the countries (CbCR). DAC6: obligation of report by financial structures on used tax models and information exchange between tax structures. Information exchange by request, usage of information on tax audits. Implementation of BEPS action plan. Intermediate results and judicial practice. Taxation of digital business: Implementation of BEPS 2.0. DAC7: Reporting by operators of digital platforms.   Implemenation of EU Directives: Anti-Tax Avoidance Directive  VAT in digital era (ViDA). Module 4. Accounting policy and income tax: relationship and intersection points  – Оlena Samarchenko, February 10, 17.00 – 19.00    Recommendations for building an enterprise accounting policy as a tax management tool, an order on accounting policy, and internal administrative (methodological) documents on accounting processes.   The need to reflect VAT issues in the accounting policy (considering the experience of inspections and judicial practice).  Accounting documents: primary and supporting, differences and features. Special attention to marketing and relationships with entrepreneurs. What can be the threat of the absence of organizational and evidentiary documents.   Features of documenting risky from the point of view of tax authorities transactions (purchase of services, transport documentation, etc.).  Loss of primary documents during martial law. How an accounting policy order can help (or hinder) protecting tax returns and taking advantage of other benefits provided by the Tax Code.  Destroyed and lost assets (including during martial law): the choice between the requirements of accounting standards and tax legislation and the documentation of the transaction. Important instructions contained in regulatory documents and in the requirements of regulatory authorities.  Creation of reserves and provisions. How should these issues be prescribed in accounting policies. How can the appropriate wording (their absence) affect tax accounting for income tax?  Regulations on remuneration, internal documents and their connection with salary taxes, as well as with income tax. The impact of the wording of a particular payment in favor of an individual on the need to withhold taxes is important.  Module 5. Practice of tax checks: what to be ready in 2026? – Vitalii Smerdov, Victoria Vlasenko – February 12, 17.00 – 19.00  Questions to pay attention to from tax organs during tax checks in 2024, based on practice on accomponiment and appeal: inventarization, destruction of stocks and VAT, saving of agriculture, repatriation tax while paying percentage to non-resident, checks FOP on foreign accounts income etc. Checks of IEA – calculations timeliness – practice of getting certificates CCI, letters and judicial decisions. Tactics of interaction with tax organs during checks. The role of advocation via business associations for decisions appeal by DPS.   Value-added tax in foreign economic activity:  Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.     Goods export: value-added tax base, date of counting tax liability, confirming zero rates.    Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”.    Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of loan, repairing of international techniques.    Display of operations in foreign economic activity in value-added tax reporting.  Speakers. Vasyl Mishchenko. Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals. Olesya Romanenko. Managing Partner of law firm Olsten Partners, which is one of the TOP-50 leading law firms in Ukraine. Lawyer, expert in support and protection of investments. Head of the Committee of the Association of Lawyers on project investment and M&A.. Roman Koren. Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv, specializes in tax structuring, indirect tax and actives managing. Hennadiy Voytsitskyi. Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management. Olena Samarchenko. Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation. Vitalii Smerdov. Partner of the company First Pro Tax, CEO of the Chamber of tax consultants, non-staff consultant of the Verkhovna Rada Committee on finance issues, tax and customs policy, deputy director of the Kharkiv IT cluster on GR issues. Victoria Vlasenko. Attorney, partner of tax practice of the First Pro Tax company, long-term practitioner on questions of tax checks preparation, their maintenance and challenging. You can send a question to:. Contact person:. Iryna Shevchuk. E-mail [email protected]. Contact Phone. 067 240 90 90.

About the Programme

The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.    

Online-Tax Development Programme was established in 2018 to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation.  

EBA Management Development Centre team invite you to participate in the renewed Online-Tax Development Programme.

Having successfully finished the programme, you will receive the certificate of completion.  

During this season you will get ahead:  

• Familiarization with the novelties of taxation sphere for 2026
• Cases of blocking tax bills  
• Deepening in the sphere of value-added tax and transfer pricing 
• Local and international aspects in taxation   
• Income tax  

Target audience:  

• Chief accountants 
• Finance managers
• Senior managers of the tax and legal services department

Programme   

Module 1. From 2025 to 2026: overview of actual aspects of taxation – Vasyl Mishchenko, January 27, 17.00 – 19.00

Specific taxation properties during the war period:   

• Losses caused by war: specific tax issues.  
• Charity taxation during the war. 
• Tax obligations specification during the war period.  

Tax control:  

• Permitted tax audit.   
• Limitation periods in accordance with stop during the quarantine and military period.
• Inspection tendencies on operations with non-residents.   

Important novelties in taxation of international structures:  

• Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity).
• «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company.

Automatic exchange of tax information about financial accounts by CRS standard. 

Module 2. Value-added tax and blocking of tax bills – Olesia Romanenko, January 29, 17.00 – 19.00   

Individual issues of value-added tax accountability:

• Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on.   
• Rule «365 days»: when it is used and how it works in military times.   
• The correction and clarification of value-added tax declaration: what is the difference.    
• Error correction of previous periods: paying of underpayment/ giving back of overpayment.   
• Value-added tax fines: financial sanctions to value-added taxpayers in military times.   

Registration in single tax waybill register and procedure in case of blocking:   

• Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.    
• Registration blocking: reasons of tax bills registration stopping and calculations’ correction.    
• Payer’s risk and operation’s risk: what it is and whether it is possible to be protected against it.   
• Table of taxpayers: who and when it is necessary to be provided.  
• Influence of blocked / unblocked tax bill and correction account on tax counterparty’s fiscal responsibility.    

Module 3. Global Transparency and Tax (Non) Evasion. Implementation of european standards – Roman Koren and Gennadiy Voitsytskyy, February 03, 17.00 – 19.00

Creation and activity of cross-border corporate structures in the era of global transparency:

• Permanent representative office vs place of effective management.
• Tax and corporate migration. 

Information exchange:

• Exchange of reports within between the countries (CbCR).
• DAC6: obligation of report by financial structures on used tax models and information exchange between tax structures.
• Information exchange by request, usage of information on tax audits.

Implementation of BEPS action plan. Intermediate results and judicial practice.

Taxation of digital business:

• Implementation of BEPS 2.0.
• DAC7: Reporting by operators of digital platforms.  

Implemenation of EU Directives:

• Anti-Tax Avoidance Directive 
• VAT in digital era (ViDA).

Module 4. Accounting policy and income tax: relationship and intersection points  – Оlena Samarchenko, February 10, 17.00 – 19.00   

• Recommendations for building an enterprise accounting policy as a tax management tool, an order on accounting policy, and internal administrative (methodological) documents on accounting processes.  
• The need to reflect VAT issues in the accounting policy (considering the experience of inspections and judicial practice). 
• Accounting documents: primary and supporting, differences and features. Special attention to marketing and relationships with entrepreneurs. What can be the threat of the absence of “organizational and evidentiary” documents.  
• Features of documenting “risky” from the point of view of tax authorities’ transactions (purchase of services, transport documentation, etc.). 
• Loss of primary documents during martial law. How an accounting policy order can help (or hinder) protecting tax returns and taking advantage of other benefits provided by the Tax Code. 
• Destroyed and lost assets (including during martial law): the choice between the requirements of accounting standards and tax legislation and the documentation of the transaction. Important instructions contained in regulatory documents and in the requirements of regulatory authorities. 
• Creation of reserves and provisions. How should these issues be prescribed in accounting policies. How can the appropriate wording (their absence) affect tax accounting for income tax? 
• Regulations on remuneration, internal documents and their connection with “salary” taxes, as well as with income tax. The impact of the wording of a particular payment in favor of an individual on the need to withhold taxes is important. 

Module 5. Practice of tax checks: what to be ready in 2026? – Vitalii Smerdov, Victoria Vlasenko – February 12, 17.00 – 19.00 

• Questions to pay attention to from tax organs during tax checks in 2024, based on practice on accomponiment and appeal: inventarization, destruction of stocks and VAT, saving of agriculture, repatriation tax while paying percentage to non-resident, checks FOP on foreign accounts income etc.
• Checks of IEA – calculations timeliness – practice of getting certificates CCI, letters and judicial decisions.
• Tactics of interaction with tax organs during checks.
• The role of advocation via business associations for decisions appeal by DPS.  

Value-added tax in foreign economic activity: 

• Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.    
• Goods export: value-added tax base, date of counting tax liability, confirming zero rates.   
• Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”.   
• Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of loan, repairing of international techniques.   
• Display of operations in foreign economic activity in value-added tax reporting. 

Trainers

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Vasyl Mishchenko

Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals

Olesya Romanenko

Managing Partner of law firm Olsten Partners, which is one of the TOP-50 leading law firms in Ukraine. Lawyer, expert in support and protection of investments. Head of the Committee of the Association of Lawyers on project investment and M&A.

Roman Koren

Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv, specializes in tax structuring, indirect tax and actives managing

Hennadiy Voytsitskyi

Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management

Olena Samarchenko

Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation

Vitalii Smerdov

Partner of the company First Pro Tax, CEO of the Chamber of tax consultants, non-staff consultant of the Verkhovna Rada Committee on finance issues, tax and customs policy, deputy director of the Kharkiv IT cluster on GR issues

Victoria Vlasenko

Attorney, partner of tax practice of the First Pro Tax company, long-term practitioner on questions of tax checks preparation, their maintenance and challenging

Vasyl Mishchenko

Olesya Romanenko

Roman Koren

Hennadiy Voytsitskyi

Olena Samarchenko

Vitalii Smerdov

Victoria Vlasenko

Partners

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