Ukraine’s currency supervision regime continues to focus on documentary audits of whether businesses meet National Bank settlement deadlines for exports and imports. The State Tax Service of Ukraine reported the applicable requirements on Thursday, October 15.

The standard settlement period is 180 calendar days. Grain and oilseed exports carried out from July 1, 2026, are governed by a 150-day limit. Transactions worth less than UAH 400,000 fall outside these deadlines.

The time limits also do not cover exports of services, works, intellectual property rights or other intangible rights, although transport services and related works are excluded from that exemption. Under martial law, banks may not end supervision of ordinary goods trade merely on the basis of offsetting equivalent counterclaims; foreign-currency proceeds must actually reach the Ukrainian company’s account from abroad.

A documented breach carries a penalty of 0.3% for each day of delay, calculated on the unreceived proceeds or undelivered goods. The total charge is capped at the amount outstanding on the first day of the violation. Unscheduled audits are initiated using information on missed deadlines that the National Bank sends to the tax authority every month.