{"id":1832,"date":"2026-04-01T07:30:02","date_gmt":"2026-04-01T07:30:02","guid":{"rendered":"https:\/\/www.buhalterio.com\/?p=1832"},"modified":"2026-04-01T07:38:24","modified_gmt":"2026-04-01T07:38:24","slug":"returnable-financial-aid-accounting-taxes-discounting","status":"publish","type":"post","link":"https:\/\/www.buhalterio.com\/en\/returnable-financial-aid-accounting-taxes-discounting\/","title":{"rendered":"Returnable Financial Aid: Accounting, Taxes, Discounting"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Returnable financial aid (RFA) is one of the most widely used instruments for replenishing a company&#8217;s working capital. Under sub-clause 14.1.257 of the Tax Code of Ukraine, it is a sum of funds provided under an agreement without interest accrual that is mandatory for repayment. Unlike a bank loan, RFA requires no licences and is available from any individual or legal entity \u2014 including a founder or director of an LLC. This simplicity of attraction makes the instrument popular \u2014 and at the same time an area prone to frequent accounting errors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Financial Aid from a Founder: How to Execute the Agreement Correctly<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Must Be Specified in the RFA Agreement<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The RFA agreement is executed in simple written form. Where the lender is a legal entity, written form is mandatory regardless of the amount (Article 1047 of the Civil Code of Ukraine). The agreement must clearly define: the amount (lump-sum or ceiling), the interest-free condition (an explicit clause is mandatory \u2014 by default a loan agreement is considered interest-bearing under Article 1048 of the Civil Code), the repayment term, the procedure for transferring funds, and the primary document confirming the transfer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The absence of any of these elements creates grounds for reclassifying the RFA as a financial service or for challenging the transaction.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Signing the Agreement as Both Director and Founder: Legal Risk<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If a director is simultaneously a founder and signs the agreement on both sides \u2014 on behalf of the company and as an individual \u2014 such a transaction violates Article 238 of the Civil Code and may be declared void. The solution is straightforward and standard: issue a power of attorney to another employee who will sign the agreement on behalf of the legal entity. A correctly executed power of attorney fully protects the transaction from any challenge.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>LLC Financial Aid: Repayment Terms and Consequences of Default<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Why the Term in the Agreement Is a Critical Accounting Detail<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The RFA term determines how it is classified in accounting. If more than 12 months remain from the nearest balance sheet date to the repayment date \u2014 the liability is long-term and subject to discounting. If up to 12 months remain \u2014 it is current, and discounting does not apply (clause 11 of NAS 11 &#8220;Liabilities&#8221;).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Common practice: set a term of 1 year and extend it by supplementary agreements as needed. The number of such extensions is not restricted by law. Importantly: an overdue RFA does not become long-term \u2014 it remains a current liability, as confirmed by the Supreme Court ruling of 04.12.2019 in case No. 826\/16321\/18.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Consequences of Non-Repayment for Single Tax Payers<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For single tax payers of groups 1\u20133, failure to repay the RFA within 12 calendar months of receipt results in the amount being included in taxable income (sub-clause 3, clause 291.11 of the Tax Code). For corporate income tax payers there are no term-related restrictions \u2014 the transaction does not affect the financial result either upon receipt or upon repayment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Discounting of RFA Debt: When It Arises and How to Avoid Errors<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Short-Term and Long-Term RFA: Different Accounting Approaches<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Companies maintaining accounting under National Accounting Standards (NAS) discount only long-term liabilities with a clearly defined future repayment date. Companies applying IFRS are required to discount any long-term interest-free loan \u2014 using the market interest rate for a comparable instrument (IFRS 9, IAS 39). During the period of martial law no special exceptions regarding RFA discounting are provided \u2014 this is confirmed by the letter of the Ministry of Finance of Ukraine dated 20.02.2024 No. 41010-06-62\/5120.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Income and expenses arising in bookkeeping as a result of discounting are accepted in tax accounting without adjustments (ZIR 103.12). Correct classification of the RFA term from day one is not a formality \u2014 it is protection against additional tax assessments following an audit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Taxation of Returnable Financial Aid: Corporate Tax, VAT, Personal Income Tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Below is a summary table of tax consequences of RFA transactions, covering all key taxes and enabling a quick assessment of the tax burden without unnecessary calculations.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax<\/strong><\/td><td><strong>Consequences upon Receipt and Repayment of RFA<\/strong><\/td><\/tr><tr><td><strong>Corporate Income Tax<\/strong><\/td><td>Does not affect the financial result; income\/expenses from discounting \u2014 without adjustments (ZIR 103.12)<\/td><\/tr><tr><td><strong>VAT<\/strong><\/td><td>Does not arise \u2014 RFA is not a supply of goods or services (ZIR 101.04)<\/td><\/tr><tr><td><strong>Personal Income Tax \/ Military Levy<\/strong><\/td><td>Not taxable upon repayment (clause 165.1.31 of the Tax Code); reflected in Annex 4DF: code 197 \u2014 upon issuance, code 153 \u2014 upon return to an individual<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zero tax burden with correct execution is the main advantage of RFA over other forms of financing. The key condition: full compliance with all agreement requirements and repayment terms.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Returnable Financial Aid with BuhalteriO: Zero Errors from Day One<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An agreement without an interest-free clause, a director&#8217;s signature on both sides, an incorrect payment reference, a misclassified liability term \u2014 each of these mistakes costs the company time, stress and additional tax assessments. Comprehensive <a href=\"https:\/\/www.buhalterio.com\/en\/service\/accounting-services-for-llcs\/\">LLC accounting services<\/a> from BuhalteriO cover the full cycle of RFA management: from drafting the agreement to correct reflection in accounting records and financial statements. Submit a request \u2014 and receive a consultation today.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Frequently Asked Questions about Returnable Financial Aid<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Can a Director Provide RFA to Their Own Company?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, a director as an individual is entitled to provide returnable financial aid to the company. However, signing the agreement simultaneously on behalf of the company and in a personal capacity is not permitted \u2014 this constitutes a violation of Article 238 of the Civil Code. The agreement on behalf of the company is signed by another employee under a power of attorney.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Happens if the RFA Is Not Repaid within 12 Months?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For corporate income tax payers \u2014 no automatic tax consequences arise. For single tax payers of groups 1\u20133 \u2014 the RFA amount is included in income and subject to the single tax. In both cases the overdue liability remains current and is not subject to discounting.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Is Discounting of an Interest-Free RFA Required during Martial Law?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Martial law does not cancel or alter the general discounting rules. If the RFA term exceeds 12 months from the nearest balance sheet date \u2014 discounting applies under the general procedure in accordance with NAS 11 or IFRS 9, depending on the company&#8217;s accounting system. This is confirmed by the official position of the Ministry of Finance of Ukraine (letter dated 20.02.2024 No. 41010-06-62\/5120).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Returnable financial aid (RFA) is one of the most widely used instruments for replenishing a company&#8217;s working capital. Under sub-clause 14.1.257 of the Tax Code of Ukraine, it is a sum of funds provided under an agreement without interest accrual that is mandatory for repayment. Unlike a bank loan, RFA requires no licences and is [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":350,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1832","post","type-post","status-publish","format-standard","has-post-thumbnail","category-bez-kategoriyi","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Returnable Financial Aid from Founder: Accounting &amp; Taxes - BuhalteriO<\/title>\n<meta name=\"description\" content=\"Returnable financial aid from founder: agreement, bookkeeping, discounting and taxation. 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