Simplification of primary document processing for business

10.12.2025 10:55 • Question

I read that it is planned to allow companies to agree in a contract on simplified processing of primary documents, and these simplifications will apply not only to services, but also to works and leases. I am interested to know, if I conclude such a contract with a partner and use this simplified procedure, will there be problems later with regulatory bodies or accounting reports? Will these documents be recognized during inspections and in case of tax disputes?

1 Answers

Lorina Fedan

Answer provided 10.12.2025 17:38

Bill No. 14023, which was initially positioned as a step towards real simplification of primary document processing, effectively lost its initial idea during the refinement stage. After the Committee's amendments, almost nothing remained of the promised deregulation, and businesses received unclear rules and additional tax risks instead of the expected clarity and ease of operation.

The answer is informational and does not replace a full legal consultation. For a detailed analysis of your situation, contact a lawyer directly.