Liquidation of LLC

---

How the work goes

1. Call: a lawyer asks about debts and reporting and names the route and the price.
2. Members’ resolution (three quarters of the votes, or a sole member’s decision) and notice to the registrar within three business days.
3. Creditor claims period of two to six months: we review claims, answer creditors, collect receivables.
4. Unscheduled documentary tax audit and the interim liquidation balance sheet.
5. Settlement with creditors, final liquidation balance sheet filed with the tax authority.
6. Archive certificate, termination application, State Register entry.

What you receive

• A termination record for the LLC in the Unified State Register.
• Interim and final liquidation balance sheets and the commission’s decisions on creditor claims.
• An archive certificate.
• Removal from the tax, statistics and pension fund records based on the State Register data.

Typical situations

Where things usually go wrong

• The resolution follows an old template with «51%» voting, while the LLC Law requires three quarters of the votes of all members entitled to vote unless the charter says otherwise.
• Termination documents are filed before the creditor claims period ends.
• The register shows tax debt, social contribution debt or open enforcement proceedings, so the registrar refuses.
• The tax audit runs without primary documents, drags on and may end with extra assessments.
• A sale of the shares is mistaken for liquidation: the company continues and remains liable for its obligations.

Why hand this to a team under contract

Liquidation takes months and involves the tax authority, the bank, the archive and creditors; a missed debt or a defective resolution means refusal and refiling. Under contract a lawyer runs every stage and checks in advance what blocks registration: debts, enforcement proceedings, open accounts and branches.

Price

The price depends on the state of the accounts, debts, employees, bank accounts and branches and is fixed in the contract before work starts.

What clients usually need next

• Sale of corporate rights of an LLC — when handing the company to a new owner works better.
• Voluntary liquidation of a company — the general procedure for other types of entities.
• Restoring accounting records — before the tax audit.
• Bankruptcy trustee services — when assets do not cover the debts.

Sources: Civil Code of Ukraine, Art. 104, 105, 110–112; Law of Ukraine on State Registration of Legal Entities, Individual Entrepreneurs and Public Associations, Art. 17, 26, 28; Law of Ukraine on Limited and Additional Liability Companies, Art. 30, 34; Tax Code of Ukraine, sub-item 78.1.7. Updated: 28.09.2026.

---