Organizing and conducting documentary audits on deadlines compliance with payments for product export and import established by the National Bank of Ukraine (hereinafter – National Bank) remains the main question of currency supervision of the State Tax Service.

Main components and specific requirements of currency supervision in 2026:

1. General payment deadlines for product export and import are 180 calendar days.

2. Special payment deadlines for certain product types, in particular for grain and oilseed export transactions carried out from July 1, 2026 are 150 calendar days.

3. Payment deadlines do not apply to product export and import for amount less than 400 thousand UAH.

4. Payment deadlines do not apply to the export of services, works (except for transport services and/or works), intellectual property rights and (or) other non-property rights.

Main prohibitions of currency supervision in 2026:

During the martial law, banks are prohibited from completing currency supervision on the basis of documents on the offset of similar claims (netting) for ordinary product trade. Proceeds must actually arrive from abroad to the account of Ukrainian company in foreign currency.

Responsibility:

For violation of payment deadlines, which is confirmed by the documentary audit results, subjects of foreign economic activity are held financially liable in the form of a penalty of 0.3% for each day of delay on the amount of unreceived revenue or undelivered products.

Total amount of accrued penalty cannot exceed amount of funds or cost of products not received on the first day of the payment deadlines violation.

Emphasis: documentary unscheduled audits of entities involved in foreign economic activity regarding their compliance with requirements of currency legislation are organized and conducted on the basis of information received from the National Bank on the violation facts of established deadlines for settlements for product export and import, which is submitted to the State Tax Service on a monthly basis.