{"id":14136,"date":"2026-03-06T10:00:40","date_gmt":"2026-03-06T08:00:40","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=14136"},"modified":"2026-03-06T11:14:52","modified_gmt":"2026-03-06T09:14:52","slug":"verkhovnyi-sud-standarty-pervynky-it-marketynh","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/ru\/articles\/news\/verkhovnyi-sud-standarty-pervynky-it-marketynh","title":{"rendered":"\u0412\u0435\u0440\u0445\u043e\u0432\u043d\u044b\u0439 \u0421\u0443\u0434 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u043b \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043f\u043e IT-\u0443\u0441\u043b\u0443\u0433\u0430\u043c \u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u043c 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style=\"font-weight: 400;\">\u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0447\u0430\u0441\u0442\u044c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u043b\u0430\u0441\u044c \u0432 \u0440\u0435\u0433\u0438\u043e\u043d\u0430\u0445, \u0433\u0434\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043d\u0435 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u043b\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0430 \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0440\u0430\u0437\u043d\u044b\u0445 \u0438\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u0435\u0439 \u0432\u043e \u043c\u043d\u043e\u0433\u043e\u043c \u0441\u043e\u0432\u043f\u0430\u0434\u0430\u043b\u043e. \u041e\u0442\u0434\u0435\u043b\u044c\u043d\u043e\u0435 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u0421\u0443\u0434 \u043e\u0431\u0440\u0430\u0442\u0438\u043b \u043d\u0430 \u0442\u043e, \u0447\u0442\u043e \u043e\u0434\u0438\u043d \u0438\u0437 \u0438\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u0435\u0439 \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u044f\u0432\u043b\u044f\u043b\u0441\u044f \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u043e\u043c \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430, \u0447\u0442\u043e \u0432\u044b\u0437\u0432\u0430\u043b\u043e \u0441\u043e\u043c\u043d\u0435\u043d\u0438\u044f \u0432 \u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0448\u043d\u0435\u0433\u043e \u043f\u043e\u0434\u0440\u044f\u0434\u0447\u0438\u043a\u0430.<\/span><\/p>\n<p><b>\u0421\u0443\u0434 \u043f\u043e\u0434\u0447\u0435\u0440\u043a\u043d\u0443\u043b: \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u0442\u044c \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0444\u0430\u043a\u0442 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433, \u043d\u043e \u0438 \u0438\u0445 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0439 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442, \u0434\u0435\u043b\u043e\u0432\u0443\u044e \u0446\u0435\u043b\u044c \u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u044d\u0444\u0444\u0435\u043a\u0442.<\/b><span style=\"font-weight: 400;\"> \u0424\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u044b \u0438 \u043e\u0431\u043e\u0431\u0449\u0435\u043d\u043d\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b \u043d\u0435 \u043c\u043e\u0433\u0443\u0442 \u0441\u043b\u0443\u0436\u0438\u0442\u044c \u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u044b\u043c \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0434\u043b\u044f \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432.<\/span><\/p>\n<h3><b>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0437\u0430\u043a\u0440\u0435\u043f\u0438\u043b\u043e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u044b \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 IT-\u0443\u0441\u043b\u0443\u0433 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0447\u0435\u0442\u043a\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442\u044c \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439 \u0440\u0435\u0436\u0438\u043c \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430 \u0440\u0430\u0431\u043e\u0442;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u043f\u0440\u0438 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u0438 \u041d\u041c\u0410 \u043e\u0444\u043e\u0440\u043c\u043b\u044f\u0442\u044c \u043f\u043e\u043b\u043d\u044b\u0439 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0442 \u0443\u0447\u0435\u0442\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u044e \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f, \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0434\u0430\u043d\u043d\u044b\u0435, \u0432\u044b\u0432\u043e\u0434\u044b \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0436\u0435\u043b\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u0442\u044c \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432 \u0432 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c (\u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0446\u0435\u043d, \u0430\u0441\u0441\u043e\u0440\u0442\u0438\u043c\u0435\u043d\u0442\u0430, \u0437\u0430\u043a\u0443\u043f\u043e\u0447\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0422\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, <\/span><b>\u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0438 \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u0440\u0435\u0448\u0430\u044e\u0449\u0438\u043c\u0438 \u0444\u0430\u043a\u0442\u043e\u0440\u0430\u043c\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u043f\u043e\u0440\u0430\u0445.<\/b><span style=\"font-weight: 400;\"> \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u044b\u0439 \u0421\u0443\u0434 \u0432\u043d\u043e\u0432\u044c \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u043b \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0443\u0449\u043d\u043e\u0441\u0442\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u043d\u0430\u0434 \u0438\u0445 \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u044b\u043c \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0435\u043c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u0436\u0440\u0435\u043b\u043e: <\/span><a href=\"https:\/\/news.dtkt.ua\/accounting\/primary-documents\/108340-iak-oformliati-pervinni-dokumenti-na-it-poslugi-ta-marketingovi-doslidzennia-verxovnii-sud-naviv-citki-vimogi\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/news.dtkt.ua\/accounting\/primary-documents\/108340-iak-oformliati-pervinni-dokumenti-na-it-poslugi-ta-marketingovi-doslidzennia-verxovnii-sud-naviv-citki-vimogi<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10886 alignleft ls-is-cached lazyloaded\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" sizes=\"auto, (max-width: 191px) 100vw, 191px\" srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-768x768.webp 768w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-400x400.webp 400w\" alt=\"\" width=\"208\" height=\"208\" data-src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" data-srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-768x768.webp 768w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-400x400.webp 400w\" data-sizes=\"(max-width: 191px) 100vw, 191px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/dev22.website-dev.com.ua\/\"><strong>\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u043f\u0440\u044f\u043c\u043e \u0441\u0435\u0439\u0447\u0430\u0441!<\/strong><\/a><\/p>\n<p><strong>\u3009<\/strong><strong>\u00a0097 338 12 88, 050 340 11 17<\/strong><\/p>\n<p><strong>\u3009<\/strong><strong>\u00a0af@audit-invest.com.ua<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412\u0435\u0440\u0445\u043e\u0432\u043d\u044b\u0439 \u0421\u0443\u0434 \u0432 \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0438 \u043e\u0442 05.06.2025 \u043f\u043e \u0434\u0435\u043b\u0443 \u2116160\/25897\/21 \u0441\u0444\u043e\u0440\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043b \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044e IT-\u0443\u0441\u043b\u0443\u0433 \u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u0445 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439. \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u043b\u043e \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u043e\u043c \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u0441\u0443\u0434 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043b, \u043a\u0430\u043a\u0438\u0435 \u0438\u043c\u0435\u043d\u043d\u043e \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0442 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0438 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442 \u043f\u0440\u0438\u0437\u043d\u0430\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b&#8230;. <a class=\"readmore\" 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