Political Finance Database

Donations in support of political parties shall be prohibited if they are made by foreign states, foreign legal persons, foreign citizens or stateless persons as well as legal persons in which ultimate beneficiaries (owners or controllers) are the foreign citizens or stateless persons.

Source: Article 15 para.1 subpara.7, Law On Political Parties, 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by foreign states, foreign legal persons, foreign citizens or stateless persons as well as legal persons in which ultimate beneficiaries (owners or controllers) are the foreign citizens or stateless persons.

Source: Article 15 para.1 subpara.7, Law On Political Parties, 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by:

1) the bodies of state and local self-governance bodies;

2) state-owned and local self-governance-owned companies, institutions and organizations as well as by the legal persons in which at least ten percent of the authorized capital or voting rights are directly or indirectly owned by the state, local self-governance bodies, by non-residents, or in which the ultimate beneficiaries (owners or controllers) are the persons authorized to exercised the functions of the state or local self-governance as specified in the Law of Ukraine on Prevention of Corruption; 3) foreign states, foreign legal persons, foreign citizens or stateless persons as well as legal persons in which ultimate beneficiaries (owners or controllers) are the foreign citizens or stateless persons;

4) unregistered civil society organizations, charitable and religious associations (organizations);

5) Ukrainian citizens under 18 years of age, Ukrainian citizens recognized legally incapacitated by the court of law, as well as anonymous persons or persons using pseudonyms;

6) other political parties;

7) natural and legal persons who entered public procurement contracts in accordance with the Law on Public Procurement (during the period of the contract implementation and during one year following the contract’s termination unless a total amount received under such contract during the period of the contract implementation and two years following its termination does not exceed ten percent of the total amount of incomes of the natural or legal person over the respective period);

8) individuals and legal entities that have tax debts.

Source: Article 15, Law On Political Parties, 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by anonymous persons or persons using pseudonyms.

Source: Article 15 para. 1 subpara. 5, Law On Political Parties, 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by anonymous persons or persons using pseudonyms.

Source: Article 15 para. 1 subpara. 5, Law On Political Parties, 2019

Donations in support of political parties shall be prohibited if they are made by individuals and legal entities that entered public procurement contracts in accordance with the Law on Public Procurement (during the period of the contract implementation and during one year following the contract’s termination unless a total amount received under such contract during the period of the contract implementation and two years following its termination does not exceed ten percent of the total amount of incomes of the natural or legal person over the respective period).

Source: Article 15 para.1 subpara. 7, Law on Political Parties. 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by individuals and legal entities that entered public procurement contracts in accordance with the Law on Public Procurement (during the period of the contract implementation and during one year following the contract’s termination unless a total amount received under such contract during the period of the contract implementation and two years following its termination does not exceed ten percent of the total amount of incomes of the natural or legal person over the respective period).

Source: Article 15 para.1 subpara. 7, Law on Political Parties. 2019

Donations in support of political parties shall be prohibited if they are made by state-owned and local self-governance-owned companies, institutions and organizations as well as by the legal persons in which at least ten percent of the authorized capital or voting rights are directly or indirectly owned by the state, local self-governance bodies, by non-residents, or in which the ultimate beneficiaries (owners or controllers) are the persons authorized to exercise the functions of the state or local self-governance as specified in the Law of Ukraine on Prevention of Corruption.

Source: Article 15 para. 1 subpara. 2, Law On Political Parties, 2019

The election fund of a candidate for the post of President of Ukraine is formed at the expense of his or her own funds, the funds of the party which nominated the candidate, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine", have the right to make contributions in support of parties.

Source: Article 96, Election Code, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary contributions of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make contributions in support of parties.

The candidate's election fund shall be formed at the expense of the candidate's own funds, the contributions of the party to which he or she is included in the election list, and the voluntary contributions of persons who, in accordance with the Law on Political Parties in Ukraine, have the right to make contributions in support of parties.

Source: Article 152, Election Code, 2019

Donations in support of political parties shall be prohibited if they are made by state-owned and local self-governance-owned companies, institutions and organizations as well as by the legal persons in which at least ten percent of the authorized capital or voting rights are directly or indirectly owned by the state, local self-governance bodies, by non-residents, or in which the ultimate beneficiaries (owners or controllers) are the persons authorized to exercise the functions of the state or local self-governance as specified in the Law of Ukraine on Prevention of Corruption.

Source: Article 15 para. 1 subpara. 2, Law On Political Parties, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary donations of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make donations in support of parties.

Voluntary donations to the election fund shall be limited to the maximum amount of donation to a party during the year established by the Law of Ukraine "On Political Parties in Ukraine".

Source: Article 152 paras. 1-2, Election Code, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

The election fund of a party is formed at the expense of its own funds, the funds of candidates included in the election lists of the party, as well as the voluntary donations of persons who, according to the Law of Ukraine "On Political Parties in Ukraine," have the right to make donations in support of parties.

Voluntary donations to the election fund shall be limited to the maximum amount of donation to a party during the year established by the Law of Ukraine "On Political Parties in Ukraine".

Source: Article 152 paras. 1-2, Election Code, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

The voluntary contributions of a person to the election fund of a presidential candidate , nominated by a party or through self-nomination, are limited to the maximum contribution to support the party during the year established by the Law of Ukraine "On Political Parties in Ukraine".

Source: Artilce 96 para. 2, Election Code, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

A donation in support of political party shall mean the monetary funds or other property, benefits, allowances, services, loans (credits), intangible assets, any other intangible or non-monetary benefits including membership fees of the party members, sponsorship by the third parties of the events or other activities in support of a political party, goods, works, services provided or received for free or at a discounted price (at a price lower than the market value of identical or similar works, goods and services in the relevant market) that were received by the party or its registered local organization, by the person related to a political party or its registered organization, by a candidate nominated by the party or its local organization for the presidential, parliamentary or local elections (through transferring the funds into the election fund account in the respective elections) or provided to the party, its registered local organization, the person related to the party or its local organization or to the candidate nominated by the party or its local organization for the parliamentary, presidential or local elections (through transferring the funds into the election fund account in the respective elections).

Source: Article 14 para. 4, Law On Political Parties, 2019

The value of donations in the form of works, goods or services shall be established based on the market value of identical or similar works, goods or services in the respective market. The methodology of evaluating the donations shall be a subject to approval by the National Agency for Prevention of Corruption in coordination with the central executive body in charge of development and implementation of the public financial policy.

Source: Article 15 para. 5, Law On Political Parties, 2019

Article 14 of the Law on Political Parties

Monetary donations in support of a political party or its local organization registered as a legal person shall be made through bank transactions.

Source: Article 14 para. 8, Law On Political Parties, 2019

The State Budget funds shall be allocated to:

1) funding of the statutory activities of political parties not related to their participation in presidential, parliamentary or local elections, including remuneration for the members of the statutory bodies of the party and its local organizations pursuant to the procedure specified in the legislation;

2) the reimbursement of the party expenses on election campaigning in the regular or early parliamentary elections.

Source: Article 17¹, Law On Political Parties, 2019

A political party shall have the right to public funding of its statutory activities if in the recent regular or early parliamentary elections its list of candidates in the nationwide multi-member constituency received no less than five percent of the votes who voted for all party lists of candidates in the nationwide multi-member constituency.

Source: Article 17³, Law on Political Parties, 2019

A political party shall be entitled to reimbursement of its campaign expenses in the parliamentary elections on the condition that it participated in the distribution of the mandates between the parties in the most recent regular or early parliamentary elections.

Source: Article 17⁴, Law on Political Parties, 2019

The funds allocated from the State Budget for funding of statutory activities of political parties shall be distributed between the eligible parties by the National Agency for Prevention of Corruption as follows:

1) 10 percent of the total annual amount of funding of the statutory activities of political parties provided for by Article 17² of this Law shall be equally divided between those political parties, which are eligible to such funding in accordance with this Law and, based on the results of the most recent regular or early parliamentary elections, ensured that the number of representatives of the same sex among the elected Members of Parliament who assumed their offices does not exceed two-thirds of the total number of the Members of Parliament who were elected from that party;

2) 100 percent of the total annual amount of funding of the statutory activities of political parties provided for by Article 17² of this Law shall be divided between the political parties which are eligible to such funding in accordance with this Law in proportion to the number of valid votes cast in support of the party lists of such parties in the nationwide multi-member constituency in the parliamentary elections.

Source: Article 17⁵, Law On Political Parties, 2019

The party’s expenses on election campaigning in the parliamentary elections shall be reimbursed in the amount of actual expenses. However, the total amount of reimbursement to any political party shall not exceed the campaign spending limit for political parties whose candidates were registered in the nationwide multi-member constituency provided for by the Parliamentary Election Law.

Source: Article 17⁴ para. 2, Law On Political Parties, 2019

The public funding for political parties shall be allocated to:

1) funding of the the statutory activities of political parties , including remuneration for the members of the statutory bodies of the party and its local organizations pursuant to the procedure specified in the legislation;

2) the reimbursement of the party expenses on election campaigning in the regular or early parliamentary elections.

Source: Article 17³, Law On Political Parties, 2019

The party’s expenses on election campaigning in the parliamentary elections shall be reimbursed in the amount of actual expenses. However, the total amount of reimbursement to any political party shall not exceed the campaign spending limit for political parties whose candidates were registered in the nationwide multi-member constituency provided for by the Parliamentary Election Law.

Source: Article 17⁴ para. 2, Law On Political Parties, 2019

The political parties shall have the right to use public media, as well as to establish their own media as provided for by the respective laws of Ukraine.

Source: Article 12 para. 3, Law On Political Parties, 2019

Political parties shall be non-profit organizations.

Source: Article 14 para. 2, Law On Political Parties, 2019

Non-profit entities, institutions and organizations shall not be taxpayers in accordance with the procedure and under the conditions established by this paragraph.

Source: Article 133.4., Tax Code of Ukraine, 2019

The following entities are included in the category of non-profit organizations and are not the payers of the corporate income tax:

• civic associations, political parties, creative unions, religious organizations, charities, retirement funds;

Source: Article 133.4.6, Tax Code of Ukraine, 2019

The funds allocated from the State Budget for funding of statutory activities of political parties shall be distributed between the eligible parties by the National Agency for Prevention of Corruption as follows:

1) 10 percent of the total annual amount of funding of the statutory activities of political parties provided for by Article 17-2 of this Law shall be equally divided between those political parties, which are eligible to such funding in accordance with this Law and, based on the results of the most recent regular or early parliamentary elections, ensured that the number of representatives of one sex among the elected Members of Parliament who assumed their offices does not exceed two-thirds of the total number of the Members of Parliament who were elected from that party.

Source: Article 17⁵ para.1 subpara. 1, Law On Political Parties, 2019

It is forbidden to conduct election campaign, which is accompanied by giving the voters money or providing free of charge or on preferential terms goods, services, works, securities, credits, lotteries. Such campaigning or giving to the voters of money or providing free of charge or on preferential terms goods, services, works, securities, credits, lotteries accompanied by calls or proposals to vote or not to vote for a certain candidate, a party (organization of party) or mention of the name of the candidate, the name of the party (party organization) is considered a bribe by the voters.

Source: Article 57 para. 6, Election Code, 2019

1. Acceptance of a proposal, promise or receipt by a voter, participant of a referendum for himself/herself or for a third party of an unlawful benefit for committing or failing to perform any actions related to the direct exercise of his / her suffrage or voting right (refusal to vote, vote in polling station (referendum polling station) more than once, voting for a respective candidate in the election or refusing to vote, handing over the ballot (ballot in the referendum) to another person), regardless of actual will of a person and the results of elections - are punishable by a fine of one hundred to three hundred tax-free minimum wages, or correctional labor for a term up to two years, or restraint of liberty for the same term. 

2. Proposal, promise or providing to a voter or participant of a referendum of unlawful benefits for committing or failing to perform any actions related to the direct exercise of his or her suffrage or right to participate in the referendum (refusal to vote, vote at a polling station (polling station) ) more than once, voting for a respective candidate in elections, candidates from a political party, a local organization of a political party, or rejecting such voting, handing over the ballot to another person), - shall be punishable by restraint of liberty for a term up to three years or imprisonment for the same term with deprivation of the right to occupy certain posts or engage in certain activities for a term of one to three years.

3. Carrying out election campaigning (referendum campaigning) by providing enterprises, institutions, organizations with unlawful benefits or providing free goods (except goods containing visual names, symbols, flag of a political party whose value does not exceed the size established by law), services - shall be punishable by restriction of liberty for a term of two to four years or imprisonment for the same term with deprivation of the right to occupy certain posts or engage in certain activities for a term of one to three years.

4. The actions provided for in paragraphs 2 or 3 of this Article repeated or committed by prior agreement of a group of persons or a member of an election or referendum commission, a member of a referendum initiative group, a candidate or his / her proxy, a representative of a political party or a local political party organization, in an election commission or referendum commission authorized by a political party or local political party organization, an official election observer or referendum, - shall be punishable by imprisonment for a term of five to seven years, with deprivation of the right to hold certain posts or engage in certain activities for a term of one to three years.

Source: Article 160, Criminal Code of Ukraine, 2019

A donation in support of political party shall mean the monetary funds or other property, benefits, allowances, services, loans (credits), intangible assets, any other intangible or non-monetary benefits including membership fees of the party members, sponsorship by the third parties of the events or other activities in support of political party, goods, works, services provided or received for free or at discounted price (at a price lower than the market value of identical or similar works, goods and services in the relevant market) that were received by the party or its registered local organization, by the person related to political party or its registered organization, by a candidate nominated by the party or its local organization for the presidential, parliamentary or local elections (through transferring the funds into the election fund account in the respective elections) or provided to the party, its registered local organization, the person related to the party or its local organization or to the candidate nominated by the party or its local organization for the parliamentary, presidential or local elections (through transferring the funds into the election fund account in the respective elections).

Source: Article 14 para. 4, Law On Political Parties, 2019

The overall amount of donation(s) made in support of a political party by Ukrainian citizen over one year shall not exceed four hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

The overall amount of donation(s) made in support of a political party by the legal entities over one year shall not exceed eight hundred minimum monthly salaries, providing that the amount of the minimum monthly salary shall be established as of January 1 of the year when donation was made.

Source: Article 15 paras. 2-3, Law On Political Parties, 2019

No later than on the 40th day following the end of each quarter, a political party shall submit to the National Agency for Prevention of Corruption a hard copy (signed by the party's head and bearing the party's seal) and an electronic copy of the party’s financial report on property, incomes, expenses and financial obligations for the respective quarter and publish such a report in full on its official website (if any) within the same term.

A template for the party's financial report on the property, incomes, expenses and financial obligations shall be a subject to approval by the National Agency for Prevention of Corruption.

Source: Article 17 para. 9, Law on Political Parties, 2019

Reports on the receipt and use of the funds of the election fund of the party, the candidate's own election fund shall be conducted by the managers of the respective election fund accounts.

Source: Article 153 para. 1, Election Code, 2019

The manager of the current account of the candidate's election fund shall, not later than eight days before the election day, submit to the party to the election lists of which a candidate is included, as well as to the respective regional or territorial office of the Central Election Commission the interim financial report on the receipt and use of the candidate's election funds for the period from the date of opening of the current account of the candidate's own election fund to the twelfth day before the election day, which is placed by the respective regional or territorial office by the Central Election Commission in the analytical and information system for display on the official website of the Central Election Commission.

Source: Article 153 para. 6, Election Code, 2019

Within ten days following the day of submission to the National Agency for Prevention of Corruption of the party's report on property, incomes, expenses and financial obligations, the submitted report shall be published in full in an open data format on the official website of the National Agency for Prevention of Corruption. The report shall be available on the website for at least five years. The published report shall specify the full name and place of residence of a natural person. Any other information on the natural person shall not be presented in the published report.

Source: Article 17 para. 12, Law On Political Parties, 2019

No later than two days before the election day the Central Election Commission and the National Agency for Prevention of Corruption shall publish on their official websites analysis of the financial statements provided for in the first paragraph of paragraph five of this Article [interim financial reports of political parties], and no later than on the thirtieth day after the election day,  - the analysis of the financial statements provided for in paragraph two of part five of this Article [final financial reports of political parties].

Source: Article 153 para. 8 subpara. 2, Election Code, 2019

No later than two days before the election day, the regional or territorial offices of the Central Election Commission shall include the analysis of the financial statements provided for in the first paragraph of paragraph six of this Article [interim financial reports of candidates] into the analytical information system, which is displaying the data on the official website of the Central Election Commission, and not later than twenty day after election day - analysis of the financial statements provided for in paragraph three of part six of this Article [final financial reports of candidates].

Source: Article 153 para. 8, Election Code, 2019

Monetary donations in support of a political party or its local organization registered as a legal person shall be made through the bank transactions.

To identify the Ukrainian citizen who makes a monetary donation to a political party without opening his/her bank account, the banking institution or the postal office to which the citizen turned to make his/her donation shall identify the first name, the second name and patronymic (if any) of the citizen concerned; his/her registered place of residence; tax payer’s number or the number and series (if any) of the passport of the citizen of Ukraine (if the citizen refused to receive a tax payer’s number); and the date and place of birth.

Source: Article 14 paras. 8-9, Law On Political Parties, 2019

Donations in support of political parties shall be prohibited if they are made by anonymous persons or persons using pseudonyms.

Source: Article 15 para. 1 subpara. 5, Law On Political Parties, 2019

The financial statements provided for in parts four, five and six of this Article shall reflect information on all contibutions made to the cumulative and current accounts of the election fund of the party, the current account of the candidate's own election fund, the expenditures and balances of the respective accounts , including information on the date of receipt of each contribution to the respective election fund, its size, the person who made the contribution to the respective election fund account (with information on persons who contributed to the election fund provided for by the Law of Ukraine "On Political Parties in Ukraine" for party contributors), the name of the party, the appointment, the date of implementation and the amount of each payment from the respective election fund account to the recipient of each payment (with information about the payee provided by the Law of Ukraine "On Political Parties in Ukraine").

Source: Article 153 para. 10, Election Code, 2019

The party’s report on the property, incomes, expenses and financial obligations shall present the information on:

1) property of the party and all its local organizations registered as legal persons, the estimated value of such property by the end of a respective reporting quarter. This information shall include data on both moveable and immovable property, securities, intangible and monetary assets. The information on moveable and immovable property shall be included into the report if the political party or its local organization regardless of whether the property is owned or just used. The information in moveable property (except for vehicles) shall be included into the report if the value of such propertyexceeds fifty minimum monthly salaries, providing that the amount of the minimum monthly salary is established on January 1 of the reporting year;

2) the date and value (amount) of each donation made in support of the party, its local organization registered as legal person, as well as to the election fund of the party, its local organization and to election fund of the party, its local organization or candidate from the party or its local organization in the national or local elections (if the respective elections were held); the name and location of the legal person that made a donation, the registration number of that legal person in the Unified state register of enterprises and organizations of Ukraine; the first name, the second name and patronymic (if any) of each natural person who made a donation; the place of residence and tax payer’s registration number of that natural person (except for the persons who based on their religious beliefs refused from receiving a registration number of a tax payer, informed on such refusal the competent controlling authority, and have the record in the passport that allows to make bank transactions based on the series and number of passport);

3) the amount of funds received from the State Budget of Ukraine over the reporting period, allocated to funding of the statutory activities of political party and, separately, for reimbursement of expenses on election campaigning (in case when the party concerned received such funding);

4) the date of every payment from the accounts of the party and its local organizations registered as legal persons, as well as payment from the election fund of the party, party’s local organization or candidate of the party or party’s local organization for the respective national or local elections (if the elections were held); the names of all the recipients of those payments, with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties); the purposes to be covered by each payment and the amount of each payment;

5) the date on which the financial obligation of the party or its local organization registered as legal person has emerged; the date when such obligation will be executed; the value of such obligation by the end of the reporting period; the name of the person in whose favor the financial obligation will be executed (with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties).

Source: Article 17 para. 8, Law on Political Parties, 2019

The financial statements provided for in parts four, five and six of this Article shall reflect information on all contibutions made to the cumulative and current accounts of the election fund of the party, the current account of the candidate's own election fund, the expenditures and balances of the respective accounts , including information on the date of receipt of each contribution to the respective election fund, its size, the person who made the contribution to the respective election fund account (with information on persons who contributed to the election fund provided for by the Law of Ukraine "On Political Parties in Ukraine" for party contributors), the name of the party, the appointment, the date of implementation and the amount of each payment from the respective election fund account to the recipient of each payment (with information about the payee provided by the Law of Ukraine "On Political Parties in Ukraine").

Source: Article 153 para. 10, Election Code, 2019

The party’s report on the property, incomes, expenses and financial obligations shall present the information on:

1) property of the party and all its local organizations registered as legal persons, the estimated value of such property by the end of a respective reporting quarter. This information shall include data on both moveable and immovable property, securities, intangible and monetary assets. The information on moveable and immovable property shall be included into the report if the political party or its local organization regardless of whether the property is owned or just used. The information in moveable property (except for vehicles) shall be included into the report if the value of such propertyexceeds fifty minimum monthly salaries, providing that the amount of the minimum monthly salary is established on January 1 of the reporting year;

2) the date and value (amount) of each donation made in support of the party, its local organization registered as legal person, as well as to the election fund of the party, its local organization and to election fund of the party, its local organization or candidate from the party or its local organization in the national or local elections (if the respective elections were held); the name and location of the legal person that made a donation, the registration number of that legal person in the Unified state register of enterprises and organizations of Ukraine; the first name, the second name and patronymic (if any) of each natural person who made a donation; the place of residence and tax payer’s registration number of that natural person (except for the persons who based on their religious beliefs refused from receiving a registration number of a tax payer, informed on such refusal the competent controlling authority, and have the record in the passport that allows to make bank transactions based on the series and number of passport);

3) the amount of funds received from the State Budget of Ukraine over the reporting period, allocated to funding of the statutory activities of political party and, separately, for reimbursement of expenses on election campaigning (in case when the party concerned received such funding);

4) the date of every payment from the accounts of the party and its local organizations registered as legal persons, as well as payment from the election fund of the party, party’s local organization or candidate of the party or party’s local organization for the respective national or local elections (if the elections were held); the names of all the recipients of those payments, with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties); the purposes to be covered by each payment and the amount of each payment;

5) the date on which the financial obligation of the party or its local organization registered as legal person has emerged; the date when such obligation will be executed; the value of such obligation by the end of the reporting period; the name of the person in whose favor the financial obligation will be executed (with indication of the data specified in the paragraph 2 of this Part of the Article with respect to the persons who make donations to political parties).

Source: Article 17 para. 8, Law on Political Parties, 2019

The financial statements provided for in parts four, five and six of this Article shall reflect information on all contibutions made to the cumulative and current accounts of the election fund of the party, the current account of the candidate's own election fund, the expenditures and balances of the respective accounts , including information on the date of receipt of each contribution to the respective election fund, its size, the person who made the contribution to the respective election fund account (with information on persons who contributed to the election fund provided for by the Law of Ukraine "On Political Parties in Ukraine" for party contributors), the name of the party, the appointment, the date of implementation and the amount of each payment from the respective election fund account to the recipient of each payment (with information about the payee provided by the Law of Ukraine "On Political Parties in Ukraine").

Source: Article 153 para. 10, Election Code, 2019

Article 17 para. 9, Law on Political Parties, 2019
Article 153 para. 8, Election Code, 2019

The National Agency for Prevention of Corruption shall analyze the party's report on property, incomes, expenses and financial obligations, as well as draft and approve an opinion thereon within two months following the date when the report was received. The results of the analysis shall be published on the official website of the National Agency for Prevention of Corruption within five days following the date when the opinion was approved.

Source: Article 17 para. 13, Law on Political Parties, 2019

The analysis of the financial reports provided for in paragraph 5 of this Article [interim and final financial reports of political parties] shall be carried out by the Central Election Commission and the National Agency for Prevention of Corruption and shall consist in establishing the compliance of the data in the report with the requirements of this Code, the requirement on timely submission of reports and the correspondence of data with banks with open election fund accounts.
Source: Article 153 para. 8 subpara. 1, Election Code, 2019

The analysis of the financial reports provided for in paragraph 6 of this Article [interim and final financial reports of candidates] shall be carried out by the appropriate regional or territorial office of the Central Election Commission and shall consist in establishing the compliance of data in the report with the requirements of this Code, the requirement on timely submission of reports and the correspondence of the reporting data with the banks in which the accounts of election funds are opened.

Source: Article 153 para. 8 subpara. 3, Election Code, 2019

If while analyzing party’s report on property, incomes, expenses and financial obligations or while checking the information on alleged violations of the laws governing party and campaign finance, any signs of a violations serving the grounds for the criminal, administrative or other liability are detected, the National Agency for Prevention of Corruption within five days following the date when the signs of violations were revealed shall notify in written the agencies (officials) tasked to bring the offenders to liability and shall send to the respective agencies (officials) the evidence of detected violations, or ensure that the offenders are brought to account, acting within the scope of its powers, or make such information public on its website.

Source: Article 17 para. 15, Law on Political Parties, 2019

If in the course of the analysis of the financial reports, the Central Election Commission, the National Agency for Prevention of Corruption and the relevant regional or territorial offices of the Central Election Commission inform the relevant law enforcement agencies for verification and response for such violations in accordance with the law.

Source: Article 153 para. 9, Election Code, 2019

The public funding of the statutory activities of political party shall be terminated based on the following grounds:

1) if the criminal law measures provided by the Criminal Code of Ukraine were used against political party pursuant to the procedure established by law;

2) if during one year the party repeatedly committed one of the following offences: if the party failed to submit to the National Agency for Prevention of Corruption by the legally established deadline a report on property, incomes, expenses and financial obligations; if the party submitted to the National Agency for Prevention of Corruption report on property, incomes, expenses and financial obligations prepared with gross violations of the legally prescribed requirements or the report that contains untruthful information on party’s property, incomes or expenses amounting to twenty minimum monthly salaries as established on January 1 of the respective calendar year; if the party intentionally received a donation from a prohibited source or in amount exceeding the legally established maximum;

3) in the case of reorganization (except for merger with other political parties or acquisition of/by other political parties), termination (self-dissolution) of political party;

4) in the case of prohibition of political party or cancellation of its certificate of registration pursuant to the procedure prescribed by the law;

5) if a court, based on a lawsuit filed by the National Agency for Prevention of Corruption or by the Accounting Chamber, established the fact that the State Budget funds allocated to funding of the statutory activities of political party were used to fund the party’s election campaigning in the parliamentary, presidential or local elections, or for the purposes other than those related to carrying out party’s statutory activities;

6) if the funds received for funding of the statutory activities of political party were not used during one year starting from the date when the respective funds were initially transferred to the party’s separate bank account;

7) if the party repeatedly, during the same year, transferred to a separate account opened at the banking institution of Ukraine for transferring the State Budget funds allocated to public funding of the statutory activities of political party the funds forbidden from being transferred to such bank account pursuant to this Law; 

8) if the party submitted a statement of refusal from public funding to the National Agency for Prevention of Corruption.

Source: Article 17⁸, Law On Political Parties, 2019

Violation of the procedure established by law for providing or receiving a contribution for the support of a political party, violation of the established procedure for providing or receiving of the state funding of the statutory activity of a political party, as well as a violation of the procedure established by law for providing or receiving financial support for election campaigning, campaigning during the all-Ukrainian or local referendum - shall be punishable by a fine in the amount of from seventy to one hundred tax-free minimum incomes for citizens and in the amount from one hundred to one hundred and thirty tax-free minimum incomes for public officials, with the forfeiture of a sum of contribution to a political party provided or received in violation of the law.

Source: Article 212¹⁵, Code of Administrative Offences of Ukraine, 2019