Accounting for non-profit organizations in Ukraine
We keep the books of Ukrainian NGOs (hromadska orhanizatsiia, a public association) and charitable foundations - grants, donations, humanitarian aid, the annual non-profit report and monthly filings. We check payments before they go out, so that none of them costs your organization its place in the Register of Non-Profit Organizations. Accounting starts at UAH 11,000 a month, and you can work with us in English. How we work with all clients is described on our accounting services in Ukraine page.
Annual non-profit report on time
Grants booked as the donor requires
20% and 25% limits checked monthly
Tell us about your organization
Tell us whether you are an NGO or a charitable foundation, and whether you have grants, humanitarian aid or staff. A manager will reply within one business day with a price.
What our NGO and charity accounting covers
Grants and donations
We book restricted funds on account 48 and recognize income when the organization spends the money on the donor's terms. Foreign currency receipts and exchange differences are covered too.
Annual non-profit report
The Report on the Use of Income goes to the tax office with the financial statements within 60 days after the year ends, for 2026 by 1 March 2027. Before filing we reconcile it with the statements and the 4DF data, because the tax office compares these figures.
Monthly Tax Calculation
Legal entities in Ukraine file it every month. It covers salaries, ESV (the Ukrainian social contribution), personal income tax, military levy and all charitable aid paid to individuals, even aid that is not taxed.
Non-profit status control
We check payments to founders, board members and related persons before they are made. If you amend the charter, we file form 1-RN within 10 days so the Register stays up to date.
Charitable foundation limits
A foundation may spend no more than 20% of the year's income on administration, and compensation and fringe benefits for staff must stay within 25% of administrative costs. We check both limits every month, not in December.
Tax office and bank requests
Simple standard requests from the State Tax Service and the bank are part of the service. If a request needs a document package, we quote the price in advance.
How much NGO and charity accounting costs
Accounting for an NGO or charity
NGO or charity registration
Entry in the Register of Non-Profits
- restoring past years' records, billed by the hour;
- documents for tax office and bank requests;
- an audit of the statements if your donor asks for one.
All rates are on our accounting prices in Ukraine page. If the organization does not exist yet, see NGO registration in Ukraine and charitable foundation registration, our accountant joins from day one. You do not need to hire an in-house accountant for an NGO in Ukraine, the books are kept by our team, not by one person. How we run payroll and HR records is explained on the payroll services page.
Who we work with
Charitable foundations
NGOs (public associations)
Projects funded by foreign donors
What can cost an organization its non-profit status
A Ukrainian non-profit does not pay corporate income tax while it is listed in the Register of Non-Profit Institutions and Organizations kept by the State Tax Service. That takes four conditions at once. The organization is set up under the law for its type, and its charter bans distributing income among founders, members and staff and sends the assets to another non-profit or to the state budget if the organization is wound up. The fourth condition is the entry in the Register itself.
Most often the status is lost over these operations.
- financial aid, loans or corporate events for members and founders, which the tax office may treat as distributing income;
- spending outside the charter goals and the upkeep of the organization;
- a charitable foundation's administrative costs above 20% of the year's income;
- a charter without a ban on distributing income.
The consequences are the same for everyone. The organization files a report for the period from the start of the year to the month of the breach, pays 18% tax on the misused amount and is removed from the Register from the first day of the next month. From then on it reports as an ordinary corporate taxpayer until it is entered in the Register again, and if the tax office finds the breach first, fines and late-payment interest are added. That is why we check doubtful payments before they are made, not in March when we prepare the annual report.
How we take an organization on
Why it is calmer with us
Almost 20 years
Someone is always available
Accountants and lawyers together
Your documents are safe
Questions about NGO and charity accounting in Ukraine
From UAH 11,000 a month for an organization with simple bookkeeping. This covers grants and donations, the Report on the Use of Income and the financial statements. We give the exact amount after a call, it depends on grants, humanitarian aid and headcount. A 30-minute consultation costs UAH 1,900.
The Report on the Use of Income for 2026, together with the financial statements, is due by 1 March 2027, 60 calendar days after the year ends. Every month, within 20 days after the month ends, a legal entity files a Tax Calculation with ESV, personal income tax and the 4DF annex. Organizations that receive humanitarian aid from abroad (other than medical aid) also report its stock and distribution in the state humanitarian aid system (AS HD) by the 15th of the next month, and then monthly until it is fully distributed.
Distributing income among founders, members, staff or related persons, spending outside the charter goals, or a charter that does not meet the Tax Code. A charitable foundation is also at risk if administrative costs go above 20% of the year's income. The organization is removed from the first day of the month after the breach and pays corporate income tax until it is entered in the Register again.
When its taxable supplies over the last 12 months exceed UAH 1 million. Membership fees, donations and grants with nothing given to the donor in return do not count, while sales of goods, paid services and rent do. If the organization starts selling something, we watch the threshold every month.
Yes. We write and talk in English and explain Ukrainian reporting in terms your donor understands. Tax filings and employment contracts stay in Ukrainian, as Ukrainian law requires.
Start with a review. We look at the Register extract, the last report, the financial statements and payments to individuals for the year, then tell you what needs fixing and what it costs. Restoring past years' records is billed by the hour, see accounting restoration.
Let us check your organization before the next report
Leave a request and a manager will ask for your Register extract and the last report. After that we tell you what to fix and quote a price for ongoing accounting.