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Facsimile May Be Henceforth Used on Accounting Source Documents

As of September 30 the Law of Ukraine «On Electronic Commerce» has come into forth. The Law introduced changes into article 9 of the Law of Ukraine «On Accounting and Financial Statements» regarding the signing of accounting source documents.

From now on the accounting source documents may be signed not only by one’s own hand, but also with an equivalent of a handwritten signature.

In other words the signature replicated with the help of facsimile is appeared to be an applicable requisite which may be used for accounting source documents.

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Dmytro Aleshko Managing partner, Attorney-at-law
Dmytro Aleshko
Andrii Gorbatenko Partner, Attorney-at-law
Andrii Gorbatenko
Vitalii Savchuk Partner, Attorney-at-law
Vitalii Savchuk
Lidiia Sanzharovska Associate Partner, PhD in Law
Lidiia Sanzharovska
Olexander Bondar Counsel
Olexander Bondar
Maryna Scherbak Senior Associate, Attorney-at-law
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Maryna Tkachenko Senior Associate
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