On September 1, 2021, DSTU 4163:2020 on the Rules for Drawing up Documents came into force.
Just like the previous one DSTU 4163-2003, the new document contains requirements for drawing up organizational and administrative documents:
– organizational (regulations, charters, job descriptions, staffing tables, etc.);
– administrative documents (resolutions, decisions, orders, decrees);
– information and analytical documents (acts, references, reports and explanatory notes, service letters, etc.).
The DSTU applies to all state bodies, local self-government bodies, institutions, enterprises, organizations, and other legal entities regardless of the form of ownership. For individual entrepreneurs, this standard is recommendatory.
- Signature.Currently, full initials or patronymic are not specified. Only the first and last name (without patronymic) must be written in all other banking details.
- Date. For digital and verbal-digital designations, the day of the month must always consist of two digits. We write the date according to the following format: January 01, 2021.
- Place where the document was compiled. To specify the place where the document was compiled, for example, the city of Kyiv, you do not need to put the word “city” in front of it. In all other cases, we still use the words city, village, urban-type settlement, etc.
- Familiarization with the document. In the list of banking details, the “Mark on familiarization with the document” detail has appeared (take into account changes in the signature part).
When DSTU is not important
The list of mandatory details of primary documents is provided for in the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” No. 996-XIV of July 16, 1999 (the Accounting Law) and in Regulations on Documenting Accounting Records, approved by Order No. 88 of the Ministry of Finance dated May 24, 1995 (Regulations No. 88).
The new DSTU does not affect the recognition of primary documents as valid in accounting. DSTU regulates only the location and appearance of banking details. If the details are not drawn up in the primary documents according to the recommendations of the DSTU, they cannot be declared invalid.
In addition, according to the Accounting Law and Regulations No. 88, minor shortcomings in documents containing information about business transactions are not a reason for the non-recognition of a business transaction if this does not interfere with its identification. This position has been repeatedly confirmed by the Supreme Court of Ukraine.
Regulation of cash and settlement documents shall be carried out by special regulatory legal acts:
— Regulations approved by NBU Board Resolution No. 148 of December 29, 2017, — for cash documents;
— Regulations approved by Order of the Ministry of Finance No. 13 of January 21, 2016, — for settlement documents.
It is not allowed to recognize cash or settlement documents as invalid due to non-compliance with the DSTU.
The new DSTU does not apply to agreements, it is not allowed to invalidate the agreement due to non-compliance with the new DSTU. There are no fines for non-compliance with DSTU in personnel documents.
When DSTU is important:
Litigation. It is important to adhere to the DSTU during certification of copies of documents attached to claims, appeals and cassation complaints.
Official documents of government agencies. Non-compliance with the DSTU in the details of documents issued by government agencies may affect their validity.
Tenders. With documents that do not comply with the DSTU, problems may arise when participating in tenders since there are quite strict rules for the appearance of documents.
The DSTU did not make amendments to accounting. When processing primary accounting documents, you must focus on the Accounting Law and Regulations No. 88.