Courts have heard at least eight cases involving fines imposed by the Tax and Customs Service on company accountants

Over the past three years, Ukrainian courts have issued at least eight rulings in cases involving fines imposed by territorial recruitment centers on corporate accountants for violations of military registration rules. Case law shows how courts assess the legality of such penalties and under what circumstances they side with the territorial recruitment centers or the accountants.

 

In 75% of the cases, the courts sided with the accountants and granted their claims. In one other case, the claim was partially granted. In only one instance did an accountant fail to overturn the fine—the court denied the claim, according to OpenDataBot.

The first two such court decisions date back to 2024. Three more decisions were issued in 2025, and the same number in 2026.

In seven cases, the Territorial Military Commissariats imposed fines of 34,000 UAH on accountants for violating military registration rules. In another case, the fine amounted to 59,500 UAH.

Cases involving fines for accountants were heard by courts in seven regions of Ukraine. The Khmelnytskyi region had the most rulings—two cases. One ruling each was issued in the Dnipropetrovsk, Chernihiv, Ternopil, Ivano-Frankivsk, Kharkiv, and Kyiv regions.

Most often, the courts ruled in favor of the accountants because the Tax and Customs Service failed to prove a specific violation. The rulings might note general shortcomings in maintaining military registration records, but without explaining exactly what the accountant failed to do, when, or regarding whom.

In other cases, accountants were held responsible for organizational matters that should have been the responsibility of the company’s management—for example, appointing a replacement employee or issuing the relevant orders. Another reason was the lack of evidence of the accountant’s personal fault: the mere fact of violations in the enterprise’s military registration records is insufficient to hold a specific employee accountable.

It is worth noting that maintaining military registration records at a company is not automatically the accountant’s responsibility. The company’s manager is responsible for organizing military registration, while the actual maintenance of the records is the duty of the employee assigned those specific responsibilities. According to the rules, such functions are assigned to human resources staff. However, in practice, a company may not have a dedicated HR specialist, so another employee—specifically, an accountant—is designated as the person responsible for military registration.

Source: OpenDataBot

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