{"id":12830,"date":"2025-09-26T10:00:21","date_gmt":"2025-09-26T08:00:21","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=12830"},"modified":"2025-09-18T16:23:50","modified_gmt":"2025-09-18T14:23:50","slug":"podatky-dlya-fop-2026","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/ru\/articles\/news\/podatky-dlya-fop-2026","title":{"rendered":"\u041f\u043e\u0434\u0430\u0442\u043a\u0438 \u0434\u043b\u044f \u0424\u041e\u041f \u0443 2026 \u0440\u043e\u0446\u0456"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ru\">\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u043a\u0441\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 &ldquo;<a href=\"https:\/\/dev22.website-dev.com.ua\/ua\/wp-json\/wp\/v2\/posts\/12830\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>&rdquo;.<\/p><p><span style=\"font-weight: 400;\">\u041a\u0430\u0431\u0456\u043d\u0435\u0442\u043e\u043c \u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u043e \u0437\u0430\u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u043e \u041f\u0440\u043e\u0435\u043a\u0442 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0431\u044e\u0434\u0436\u0435\u0442 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u043d\u0430 2026 \u0440\u0456\u043a (\u0440\u0435\u0454\u0441\u0442\u0440. \u2116\u202f14000).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0426\u0438\u043c \u043f\u0440\u043e\u0435\u043a\u0442\u043e\u043c \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f 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style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u0439\u043c\u0430\u043d\u0456 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0438:\u00a0\u0431\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0404\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a:\u00a05% (\u0431\u0435\u0437 \u041f\u0414\u0412) \u0430\u0431\u043e 3% (\u0437 \u041f\u0414\u0412).\u00a0\u0421\u0442\u0440\u043e\u043a\u0438 \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c\u00a010 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u0445 \u0434\u043d\u0456\u0432\u00a0\u043f\u0456\u0441\u043b\u044f \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u043e\u043a\u0443 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0404\u041f-\u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0404\u0421\u0412:\u00a01902,34 \u0433\u0440\u043d\u00a0(8647 \u0433\u0440\u043d \u0445 22%) \u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0\u043d\u0435 \u043f\u0456\u0437\u043d\u0456\u0448\u0435 20-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0456\u0441\u044f\u0446\u044f, \u0449\u043e \u043d\u0430\u0441\u0442\u0430\u0454 \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u043c \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u043e\u043c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0412\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440:\u00a01% \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443.\u00a0\u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0\u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c\u00a010 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u0445 \u0434\u043d\u0456\u0432\u00a0\u043f\u0456\u0441\u043b\u044f \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u043e\u043a\u0443 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0404\u041f-\u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457 \u0437\u0430 \u043a\u0432\u0430\u0440\u0442\u0430\u043b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c:\u00a0\u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 40 \u0434\u043d\u0456\u0432 \u043f\u0456\u0441\u043b\u044f\u00a0\u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443.<\/span><\/li>\n<\/ul>\n<p><b>\u0424\u041e\u041f 4 \u0433\u0440\u0443\u043f\u0430 \u0443 2026 \u0440\u043e\u0446\u0456<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u043e\u0441\u0442\u0443\u043f\u043d\u0430 \u0434\u043b\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432\u0438\u0440\u043e\u0431\u043d\u0438\u043a\u0456\u0432.<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u0423\u043c\u043e\u0432\u0438 \u0434\u043b\u044f 4 \u0433\u0440\u0443\u043f\u0438<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0456 \u0432\u0438\u043c\u043e\u0433\u0438: \u0437\u0435\u043c\u043b\u044f \u0432\u0456\u0434 2 \u0434\u043e 20 \u0433\u0430 \u0443 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u0431\u043e \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u0456, \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u2014 \u043b\u0438\u0448\u0435 \u0441\/\u0433 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u043f\u0440\u043e\u0434\u0430\u0436 \u0432\u043b\u0430\u0441\u043d\u043e\u0457 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0404\u0434\u0438\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a:<\/b><span style=\"font-weight: 400;\">\u00a0\u0441\u0442\u0430\u0432\u043a\u0430 \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u0457 \u0437\u0435\u043c\u0435\u043b\u044c (\u0432\u0456\u0434 0.19% \u0434\u043e 6.33% \u0432\u0456\u0434 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u0433\u0440\u043e\u0448\u043e\u0432\u043e\u0457 \u043e\u0446\u0456\u043d\u043a\u0438). \u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0\u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 30 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u0445 \u0434\u043d\u0456\u0432, \u0449\u043e \u043d\u0430\u0441\u0442\u0430\u044e\u0442\u044c \u0437\u0430 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u043c \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u043c \u0434\u043d\u0435\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e (\u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e) \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0404\u0421\u0412:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><b>1902,34 \u0433\u0440\u043d<\/b><span style=\"font-weight: 400;\">\u00a0(8647 \u0433\u0440\u043d \u0445 22%) \u0433\u0440\u043d\/\u043c\u0456\u0441.\u00a0\u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0\u043d\u0435 \u043f\u0456\u0437\u043d\u0456\u0448\u0435 20-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0456\u0441\u044f\u0446\u044f, \u0449\u043e \u043d\u0430\u0441\u0442\u0430\u0454 \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u043c \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u043e\u043c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0412\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><b>864,7<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><b>\u0433\u0440\u043d\/\u043c\u0456\u0441.<\/b><span style=\"font-weight: 400;\">\u00a0\u0421\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438 &#8212;\u00a0\u043d\u0435 \u043f\u0456\u0437\u043d\u0456\u0448\u0435 20-\u0433\u043e \u0447\u0438\u0441\u043b\u0430<\/span><b>\u00a0<\/b><span style=\"font-weight: 400;\">(\u0432\u043a\u043b\u044e\u0447\u043d\u043e) \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f.<\/span><\/li>\n<\/ul>\n<p><b>\u0417\u0430\u043b\u0435\u0436\u043d\u0456\u0441\u0442\u044c \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0456\u0432 \u0432\u0456\u0434 \u041c\u0417\u041f\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041b\u0456\u043c\u0456\u0442\u0438 \u0434\u043e\u0445\u043e\u0434\u0443 \u0434\u043b\u044f \u0432\u0441\u0456\u0445 \u0433\u0440\u0443\u043f \u0444\u0456\u043a\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 1 \u0441\u0456\u0447\u043d\u044f \u0456 \u043d\u0435 \u0437\u043c\u0456\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0440\u043e\u043a\u0443.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421\u0442\u0430\u0432\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0442\u0430 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0431\u043e\u0440\u0443 \u0434\u043b\u044f 1\u20132 \u0433\u0440\u0443\u043f \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c\u0441\u044f \u043d\u0435\u0437\u043c\u0456\u043d\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0440\u043e\u043a\u0443.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0404\u0421\u0412 \u0437\u043c\u0456\u043d\u044e\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0437\u043c\u0456\u043d \u041c\u0417\u041f.<\/span><\/li>\n<\/ul>\n<p><b>\u041e\u0431\u043c\u0435\u0436\u0435\u043d\u043d\u044f \u0434\u043b\u044f \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0456\u0432 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u041d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u043c\u0438 \u0404\u041f \u043e\u0441\u043e\u0431\u0438, \u044f\u043a\u0456:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0432\u043e\u0434\u044f\u0442\u044c \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437 \u0430\u0437\u0430\u0440\u0442\u043d\u0438\u043c\u0438 \u0456\u0433\u0440\u0430\u043c\u0438, \u043e\u0431\u043c\u0456\u043d\u043e\u043c \u0432\u0430\u043b\u044e\u0442\u0438, \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u043e\u043c \u0447\u0438 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u0435\u044e \u043f\u0456\u0434\u0430\u043a\u0446\u0438\u0437\u043d\u0438\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438 (\u043a\u0440\u0456\u043c \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u0432\u0438\u043d\u044f\u0442\u043a\u0456\u0432).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u0434\u0430\u044e\u0442\u044c \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456, \u043f\u043e\u0448\u0442\u043e\u0432\u0456, \u0442\u0435\u043b\u0435\u043a\u043e\u043c\u0443\u043d\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0456, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456, \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0431\u043e\u0440\u0433 \u0430\u0431\u043e \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0456 \u043d\u0430 \u043e\u043a\u0443\u043f\u043e\u0432\u0430\u043d\u0456\u0439 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0457 \u0431\u0435\u0437 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0432\u0438\u043c\u043e\u0433.<\/span><\/li>\n<\/ul>\n<p><b>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043f\u0456\u043b\u044c\u0433\u0438 \u0434\u043b\u044f \u0424\u041e\u041f \u0456\u0437 \u0437\u043e\u043d\u0438 \u0431\u043e\u0439\u043e\u0432\u0438\u0445 \u0434\u0456\u0439<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0424\u041e\u041f 1 \u0442\u0430 2 \u0433\u0440\u0443\u043f\u0438, \u044f\u043a\u0456 \u0431\u0443\u043b\u0438 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0456 \u043d\u0430 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u044f\u0445 \u0431\u043e\u0439\u043e\u0432\u0438\u0445 \u0434\u0456\u0439 \u0430\u0431\u043e \u043d\u0430 \u043e\u043a\u0443\u043f\u043e\u0432\u0430\u043d\u0438\u0445 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u044f\u0445 \u0441\u0442\u0430\u043d\u043e\u043c \u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u0431\u043e\u0439\u043e\u0432\u0438\u0445 \u0434\u0456\u0439 \u0430\u0431\u043e \u043e\u043a\u0443\u043f\u0430\u0446\u0456\u0457, \u043c\u043e\u0436\u0443\u0442\u044c \u043d\u0435 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u0404\u041f \u0442\u0430 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0456\u043b\u044c\u0433\u0430 \u0434\u0456\u0454, \u044f\u043a\u0449\u043e \u043d\u0435 \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u043b\u0430\u0441\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u0430\u0434\u0440\u0435\u0441\u0430 \u043d\u0430 \u043d\u0435 \u043f\u0456\u043b\u044c\u0433\u043e\u0432\u0443 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u044e.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0435 \u0432\u0438\u043c\u0430\u0433\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0437\u0430\u044f\u0432\u0443 \u2014 \u0434\u043e\u0441\u0438\u0442\u044c \u043d\u0435 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u0442\u0430 \u043d\u0435 \u0437\u0430\u0437\u043d\u0430\u0447\u0430\u0442\u0438 \u0457\u0445 \u0443 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u043d\u0430\u0439\u043c\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u043d\u0435 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043f\u0456\u043b\u044c\u0433\u0443, \u0430\u043b\u0435 \u0404\u0421\u0412 \u0456\u0437 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0456\u043b\u044c\u0433\u0430 \u0432\u0442\u0440\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0437 \u043c\u0456\u0441\u044f\u0446\u044f \u043f\u0456\u0441\u043b\u044f \u0437\u043c\u0456\u043d\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0430\u0434\u0440\u0435\u0441\u0438.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0414\u0436\u0435\u0440\u0435\u043b\u043e:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><a href=\"https:\/\/buhgalter911.com\/uk\/news\/news-1090794.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/buhgalter911.com\/uk\/news\/news-1090794.html<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10886 alignleft ls-is-cached lazyloaded\" 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\u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0443 \u043f\u043b\u0430\u0442\u0443 \u0437 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 8\u202f647\u202f\u0433\u0440\u043d., \u0430 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u0440\u043e\u0436\u0438\u0442\u043a\u043e\u0432\u0438\u0439&#8230; <a class=\"readmore\" 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