![\"\u041f\u0440\u043e\u043a\u043e\u043f\u0435\u043d\u043a\u043e\"](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/06\/Prokopenko_krug-300x300.png\")
<\/p>\n
\n
\nNataliya Prokopenko,<\/strong>
\nHead of the Kamianske Representative Office, Deputy Director of the Accounting Outsourcing Department
\n<\/span><\/div>\n<\/div>\n
Table of contents<\/h3>\n\n- Why Ukraine is transitioning to NACE 2.1-UA<\/a><\/li>\n
- Timeline for the phased transition<\/a><\/li>\n
- Four scenarios based on correspondence tables<\/a><\/li>\n
- Specific risks for sole proprietors (PEs) and single tax payers<\/a><\/li>\n
- The reform’s impact on contracts and licenses<\/a><\/li>\n<\/ol>\n<\/div>\n
Starting January 1, 2027, a new classification of economic activities\u2014NACE 2.1-UA\u2014will come into effect in Ukraine. It will replace the current KVED-2010 and mark another step toward harmonizing Ukrainian legislation and statistics with European standards.<\/p>\n
In May 2026, the State Statistics Service of Ukraine released correspondence tables linking the current KVED codes with the new NACE 2.1-UA classification, allowing businesses to assess the upcoming changes for the first time. For many enterprises and sole proprietors (PEs), the transition may turn out to be significantly more complex than a simple swap of one code for another.<\/p>\n
Why Ukraine is transitioning to NACE 2.1-UA<\/h2>\n
The current KVED-2010 classification is based on the European NACE Rev. 2 system, which was adopted over 15 years ago. Since then, the economy has transformed significantly: new digital services, e-commerce platforms, cloud services, and innovative consulting activities have emerged.<\/p>\n
The new NACE 2.1-UA classification is built upon the latest version of the European classifier, NACE Rev. 2.1, and reflects this modern economic structure. Once implemented, Ukraine’s statistical data will become fully compatible with that of European Union member states.<\/p>\n
For the state, this means higher-quality statistics and the fulfillment of commitments under European integration. For businesses, it means the necessity to review current activity codes and, if required, update registration data.<\/p>\n
Timeline for the transition<\/h2>\n
The transition to the new system is taking place in phases.<\/p>\n
The preparatory phase spans throughout 2026:<\/p>\n
\n- Correspondence tables between KVED and NACE 2.1-UA have been released;<\/li>\n
- State registries and information systems are being adapted;<\/li>\n
- Methodological guidelines are being prepared;<\/li>\n
- Digital tools are being developed to help businesses determine their new codes.<\/li>\n<\/ul>\n
Starting January 1, 2027, NACE 2.1-UA will officially take effect and replace KVED-2010.<\/p>\n
\nHowever, since the exact transition mechanism for business entities is still being finalized, companies are advised to start analyzing their current activities and preparing for potential changes right now.<\/p>\n<\/div>\n
What the correspondence tables have revealed<\/h2>\n
Following the publication of the correspondence tables, it became clear that not all businesses will be able to simply swap their old codes for new ones automatically.<\/p>\n
In practice, four main transition scenarios can be identified:<\/p>\n
Scenario 1: The code remains virtually unchanged<\/b><\/p>\n
For a portion of economic activities, there is a direct one-to-one match: a single old KVED code corresponds to exactly one new NACE code. In these cases, the transition will be straightforward and is unlikely to require additional analysis.<\/p>\n
Scenario 2: One KVED is split into several new codes<\/b><\/p>\n
This is one of the most common scenarios. Previously, distinct types of activities might have been grouped under a single KVED code. In the new system, they are detailed and distributed among multiple separate codes. In this situation, a company will need to determine its primary activity and identify which new code most accurately reflects its actual operations.<\/p>\n
Scenario 3: Several old codes are merged into one<\/b><\/p>\n
Conversely, certain activities will be consolidated. As a result, several distinct KVED codes may map to a single new NACE 2.1-UA code. For businesses, this simplifies classification but may require a review of internal directories and accounting systems.<\/p>\n
Scenario 4: Complex branching (Mass split)<\/b><\/p>\n
The most challenging situation arises when a single old code maps to a significant number of new codes. In such cases, determining the correct code automatically is impossible. The enterprise will have to analyze the actual nature of its operations and choose the most appropriate option. This category of business entities is likely to face the greatest difficulties during the transition.<\/p>\n
Will KVED codes be updated automatically?<\/div>\nAs of now, the final mechanism for automatic replacement has not yet been officially released.<\/p>\n
However, experts are already pointing out that an automatic update will only be feasible for codes that share an unambiguous, one-to-one correspondence between the old and new classifications. In cases where a single KVED code corresponds to multiple new options, the process can hardly be completed without the company’s direct involvement.<\/p>\n
That is why businesses should not wait until the end of 2026. It is highly recommended to start analyzing your current codes right now.<\/p>\n
Specific risks for sole proprietors and single tax payers<\/h2>\n
For single tax payers, the accuracy of activity codes is of critical importance.<\/p>\n
The right to apply the simplified taxation system is directly tied to a business’s registered types of activity. If actual business operations do not match the registered codes, it can lead to severe tax risks.<\/p>\n
Following the transition to NACE 2.1-UA, entrepreneurs must ensure that all activities they actually perform are correctly reflected under the new classification. This is particularly crucial for the IT sector, marketing services, e-commerce, consulting, and other industries that have undergone significant transformation in recent years.<\/p>\n
\nWhat businesses should look into right now<\/span><\/p>\nAlthough there is still time before the official launch of the new classification, accountants and executives can start preparing today.<\/p>\n
It is highly recommended to:<\/strong><\/p>\n\n- Review all currently registered KVED codes of the enterprise;<\/li>\n
- Locate them in the NACE 2.1-UA correspondence tables;<\/li>\n
- Analyze scenarios where a single old code maps to multiple new ones;<\/li>\n
- Determine the actual primary type of economic activity;<\/li>\n
- Verify licenses and permits that explicitly state KVED codes;<\/li>\n
- Prepare internal accounting and ERP systems for the upcoming changes.<\/li>\n<\/ul>\n
The earlier this analysis is conducted, the fewer risks your business will face during the actual transition phase.<\/p>\n<\/div>\n
Will the transition affect contracts and licenses?<\/h2>\n
Enterprises whose activities require licensing deserve special attention.<\/p>\n
Many licenses, permits, accreditations, and contracts explicitly state specific economic activity codes. Once NACE 2.1-UA comes into force, these documents may need to be updated.<\/p>\n
Furthermore, banks, international donors, grant programs, and tender platforms routinely use KVED codes to verify a company’s line of business. Therefore, as soon as official guidelines are released, companies must check whether their relevant documentation and registration records require updating.<\/p>\n
Main takeaway for accountants<\/h2>\n
The transition from KVED-2010 to NACE 2.1-UA is far from a mere technical renaming of codes. For a significant portion of businesses, these changes will require a deep dive into actual operations, a thorough verification of registration data, and updates to internal workflows.<\/p>\n
With just a few months left until the official launch of the new classification, right now is the best time to prepare. The published correspondence tables allow companies to assess the scope of upcoming changes in advance and avoid rushed decisions at the end of 2026.<\/p>\n
For accountants, this is yet another major reform that is best approached proactively, ensuring a smooth transition into 2027 without unnecessary risks or unforeseen complications.<\/h3>\n\n\n<\/p>\n
\n![\"Audit](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/logo_auditinvest.png\")
<\/p>\nNeed professional accounting services?
\n<\/strong><\/p>\nSwitch your accounting to Audit Invest\u2014submit your request today and get a free consultation.<\/div>\n+38 050 340 11 17<\/a>
\n+38 097 338 12 88<\/a><\/div>\n<\/div>\n
\nDiscuss your project<\/a><\/p>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"
Prepared by: Nataliya Prokopenko, Head of the Kamianske Representative Office, Deputy Director of the Accounting Outsourcing Department Table of contents Why Ukraine is transitioning to NACE 2.1-UA Timeline for the phased transition Four scenarios based on correspondence tables Specific risks… Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":14721,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,1364,1417,2166,2170,2169,2168,2172,1401,2167,2171,2165,2173],"class_list":["post-14668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-nace-2-1-ua","tag-it-sfera","tag-zamina-kved-2010","tag-otmena-kved-2027","tag-perehod-na-nace-2-1-ua","tag-ryzyky-dlya-fop","tag-rysky-dlya-flp","tag-sproshhena-systema-opodatkuvannya","tag-tablytsi-vidpovidnosti-derzhstatu","tag-tablytsy-sootvetstvyya-gosstata","tag-ukrayinskoyu-klasyfikatsiya-vydiv-diyalnosti","tag-uproshhennaya-systema"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t
Starting January 1, 2027, a new classification of economic activities\u2014NACE 2.1-UA\u2014will come into effect in Ukraine. It will replace the current KVED-2010 and mark another step toward harmonizing Ukrainian legislation and statistics with European standards.<\/p>\n
In May 2026, the State Statistics Service of Ukraine released correspondence tables linking the current KVED codes with the new NACE 2.1-UA classification, allowing businesses to assess the upcoming changes for the first time. For many enterprises and sole proprietors (PEs), the transition may turn out to be significantly more complex than a simple swap of one code for another.<\/p>\n
Why Ukraine is transitioning to NACE 2.1-UA<\/h2>\n
The current KVED-2010 classification is based on the European NACE Rev. 2 system, which was adopted over 15 years ago. Since then, the economy has transformed significantly: new digital services, e-commerce platforms, cloud services, and innovative consulting activities have emerged.<\/p>\n
The new NACE 2.1-UA classification is built upon the latest version of the European classifier, NACE Rev. 2.1, and reflects this modern economic structure. Once implemented, Ukraine’s statistical data will become fully compatible with that of European Union member states.<\/p>\n
For the state, this means higher-quality statistics and the fulfillment of commitments under European integration. For businesses, it means the necessity to review current activity codes and, if required, update registration data.<\/p>\n
Timeline for the transition<\/h2>\n
The transition to the new system is taking place in phases.<\/p>\n
The preparatory phase spans throughout 2026:<\/p>\n
- \n
- Correspondence tables between KVED and NACE 2.1-UA have been released;<\/li>\n
- State registries and information systems are being adapted;<\/li>\n
- Methodological guidelines are being prepared;<\/li>\n
- Digital tools are being developed to help businesses determine their new codes.<\/li>\n<\/ul>\n
Starting January 1, 2027, NACE 2.1-UA will officially take effect and replace KVED-2010.<\/p>\n
\nHowever, since the exact transition mechanism for business entities is still being finalized, companies are advised to start analyzing their current activities and preparing for potential changes right now.<\/p>\n<\/div>\n
What the correspondence tables have revealed<\/h2>\n
Following the publication of the correspondence tables, it became clear that not all businesses will be able to simply swap their old codes for new ones automatically.<\/p>\n
In practice, four main transition scenarios can be identified:<\/p>\n
Scenario 1: The code remains virtually unchanged<\/b><\/p>\n
For a portion of economic activities, there is a direct one-to-one match: a single old KVED code corresponds to exactly one new NACE code. In these cases, the transition will be straightforward and is unlikely to require additional analysis.<\/p>\n
Scenario 2: One KVED is split into several new codes<\/b><\/p>\n
This is one of the most common scenarios. Previously, distinct types of activities might have been grouped under a single KVED code. In the new system, they are detailed and distributed among multiple separate codes. In this situation, a company will need to determine its primary activity and identify which new code most accurately reflects its actual operations.<\/p>\n
Scenario 3: Several old codes are merged into one<\/b><\/p>\n
Conversely, certain activities will be consolidated. As a result, several distinct KVED codes may map to a single new NACE 2.1-UA code. For businesses, this simplifies classification but may require a review of internal directories and accounting systems.<\/p>\n
Scenario 4: Complex branching (Mass split)<\/b><\/p>\n
The most challenging situation arises when a single old code maps to a significant number of new codes. In such cases, determining the correct code automatically is impossible. The enterprise will have to analyze the actual nature of its operations and choose the most appropriate option. This category of business entities is likely to face the greatest difficulties during the transition.<\/p>\n
Will KVED codes be updated automatically?<\/div>\nAs of now, the final mechanism for automatic replacement has not yet been officially released.<\/p>\n
However, experts are already pointing out that an automatic update will only be feasible for codes that share an unambiguous, one-to-one correspondence between the old and new classifications. In cases where a single KVED code corresponds to multiple new options, the process can hardly be completed without the company’s direct involvement.<\/p>\n
That is why businesses should not wait until the end of 2026. It is highly recommended to start analyzing your current codes right now.<\/p>\n
Specific risks for sole proprietors and single tax payers<\/h2>\n
For single tax payers, the accuracy of activity codes is of critical importance.<\/p>\n
The right to apply the simplified taxation system is directly tied to a business’s registered types of activity. If actual business operations do not match the registered codes, it can lead to severe tax risks.<\/p>\n
Following the transition to NACE 2.1-UA, entrepreneurs must ensure that all activities they actually perform are correctly reflected under the new classification. This is particularly crucial for the IT sector, marketing services, e-commerce, consulting, and other industries that have undergone significant transformation in recent years.<\/p>\n
\nWhat businesses should look into right now<\/span><\/p>\n
Although there is still time before the official launch of the new classification, accountants and executives can start preparing today.<\/p>\n
It is highly recommended to:<\/strong><\/p>\n
- \n
- Review all currently registered KVED codes of the enterprise;<\/li>\n
- Locate them in the NACE 2.1-UA correspondence tables;<\/li>\n
- Analyze scenarios where a single old code maps to multiple new ones;<\/li>\n
- Determine the actual primary type of economic activity;<\/li>\n
- Verify licenses and permits that explicitly state KVED codes;<\/li>\n
- Prepare internal accounting and ERP systems for the upcoming changes.<\/li>\n<\/ul>\n
The earlier this analysis is conducted, the fewer risks your business will face during the actual transition phase.<\/p>\n<\/div>\n
Will the transition affect contracts and licenses?<\/h2>\n
Enterprises whose activities require licensing deserve special attention.<\/p>\n
Many licenses, permits, accreditations, and contracts explicitly state specific economic activity codes. Once NACE 2.1-UA comes into force, these documents may need to be updated.<\/p>\n
Furthermore, banks, international donors, grant programs, and tender platforms routinely use KVED codes to verify a company’s line of business. Therefore, as soon as official guidelines are released, companies must check whether their relevant documentation and registration records require updating.<\/p>\n
Main takeaway for accountants<\/h2>\n
The transition from KVED-2010 to NACE 2.1-UA is far from a mere technical renaming of codes. For a significant portion of businesses, these changes will require a deep dive into actual operations, a thorough verification of registration data, and updates to internal workflows.<\/p>\n
With just a few months left until the official launch of the new classification, right now is the best time to prepare. The published correspondence tables allow companies to assess the scope of upcoming changes in advance and avoid rushed decisions at the end of 2026.<\/p>\n
For accountants, this is yet another major reform that is best approached proactively, ensuring a smooth transition into 2027 without unnecessary risks or unforeseen complications.<\/h3>\n
\n \n<\/p>\n
\n<\/p>\nNeed professional accounting services?
\n<\/strong><\/p>\nSwitch your accounting to Audit Invest\u2014submit your request today and get a free consultation.<\/div>\n+38 050 340 11 17<\/a>
\n+38 097 338 12 88<\/a><\/div>\n<\/div>\n
\nDiscuss your project<\/a><\/p>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"
Prepared by: Nataliya Prokopenko, Head of the Kamianske Representative Office, Deputy Director of the Accounting Outsourcing Department Table of contents Why Ukraine is transitioning to NACE 2.1-UA Timeline for the phased transition Four scenarios based on correspondence tables Specific risks… Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":14721,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,1364,1417,2166,2170,2169,2168,2172,1401,2167,2171,2165,2173],"class_list":["post-14668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-nace-2-1-ua","tag-it-sfera","tag-zamina-kved-2010","tag-otmena-kved-2027","tag-perehod-na-nace-2-1-ua","tag-ryzyky-dlya-fop","tag-rysky-dlya-flp","tag-sproshhena-systema-opodatkuvannya","tag-tablytsi-vidpovidnosti-derzhstatu","tag-tablytsy-sootvetstvyya-gosstata","tag-ukrayinskoyu-klasyfikatsiya-vydiv-diyalnosti","tag-uproshhennaya-systema"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t