{
  "id": "ua.primary-document.authentication.general.2026-04-01",
  "kind": "explainer",
  "title": "Первинні документи · підпис і винятки",
  "jurisdiction": "UA",
  "language": "uk",
  "version": "toolkitknowledge.ua.2026-10-04",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src.law996",
      "url": "https://zakon.rada.gov.ua/laws/show/996-14",
      "locator": "Article 9(2), edition 2026-04-01",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.reg88",
      "url": "https://zakon.rada.gov.ua/laws/show/z0168-95",
      "locator": "Partial Regulation 88 evidence; see review limitation",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.reg88_card",
      "url": "https://zakon.rada.gov.ua/laws/card/z0168-95",
      "locator": "Partial Regulation 88 evidence; see review limitation",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.reg88_signature_guidance",
      "url": "https://cv.tax.gov.ua/media-ark/news-ark/898714.html",
      "locator": "Partial Regulation 88 evidence; see review limitation",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official evidence metadata only. Public download access does not establish redistribution rights."
  },
  "content": {
    "summary": "A demand that every field be handwritten or every document carry a wet signature is not established as a universal rule by this evidence. Check the document class, required identifying details, valid electronic authentication, special rules and contract. The 2026 customer-side exception is conditional; it does not eliminate the supplier’s requirements or prove that a transaction occurred.",
    "applicability": {
      "base_scope": "Accounting primary documents of enterprises covered by Law 996 Art. 2. Do not automatically apply its complete scope to every sole proprietor.",
      "excluded_from_automatic_conclusion": [
        "tax return signing",
        "tax-invoice registration",
        "banking/cash special forms",
        "special-sector documents",
        "contract-specific form obligations"
      ]
    },
    "practice": {
      "alleged_practice": "Always print, hand-fill and collect wet signatures",
      "kind": "unverified_practice_claim",
      "statutory_status": "not established as universal",
      "evidence_of_actual_prevalence": null,
      "do_not_promote_to_legal_requirement": true
    },
    "review": {
      "evidence_status": "law_text_verified_regulation_partially_verified",
      "expert_status": "pending",
      "production_approval": false,
      "regulation_full_text_fetch": "Official current-version metadata verified; full Regulation 88 text fetch failed. Signature paragraph corroborated by official DPS guidance. Do not claim full current-regulation review."
    },
    "unknowns": [
      "Regulation 88 complete current text and exact typed-entry provision still need direct verification",
      "Interpretation of sufficiently identifying alternative data in the target workflow",
      "Interaction of 2026 statute with Regulation 88, special laws and contract",
      "Exact electronic-signature assurance required per document and recipient"
    ]
  },
  "relationships": [
    {
      "targetId": "law996.paper-or-electronic",
      "relation": "explains",
      "maturity": "reference"
    },
    {
      "targetId": "law996.electronic-conditions",
      "relation": "explains",
      "maturity": "reference"
    },
    {
      "targetId": "law996.customer-exception-2026",
      "relation": "explains",
      "maturity": "reference"
    },
    {
      "targetId": "law996.customer-exception-exclusions",
      "relation": "explains",
      "maturity": "reference"
    },
    {
      "targetId": "reg88.authentication-guidance",
      "relation": "explains",
      "maturity": "reference"
    }
  ],
  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated Ukraine official-source researcher",
      "note": "Delegated official-source research received; Ukrainian tax expert review pending; no filing approval."
    }
  ],
  "uncertainty": "Research evidence only; applicability_unknown without taxpayer facts; expert review and filing conformance pending.",
  "provenance": {
    "file": "ua-taxforms.research.json",
    "sha256": "de14827ec0d2f8bffd64595993a32ddfa5b40c74a0264c39e0c844147d5e491a",
    "providedBy": "parent delegated Ukraine official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "localArtifactDownload": "First archive URL returned HTTP 403 on 2026-10-04; no artifact bytes ingested",
    "status": "draft-research-input"
  }
}