DSTU 4163:2020: document formatting rules

DSTU 4163:2020: requirements for formatting company documents in 2026

DSTU 4163:2020 sets rules for formatting organisational and administrative documents of legal entities: orders, directives, regulations, instructions, acts, certificates, internal and explanatory memoranda, letters, and other management documents. The standard applies to paper and electronic documents. Legal entities must consider its requirements together with the current Records Management Rules; the standard does not establish a general obligation for individual entrepreneurs, although they may apply it voluntarily or to comply with specific regulatory, contractual, or internal requirements.

DSTU does not replace special requirements for contracts, primary accounting documents, tax reporting, RRO/PRRO settlement documents, personnel documents, or other documents whose form or mandatory details are defined by law or a separate regulatory act. A breach involving a font, margin, or the placement of a detail does not automatically invalidate a document and does not entail a separate universal fine. At the same time, the absence of a signature, date, author information, signatory authority, or other details required by special legislation may complicate accounting, verification, execution of the document, or proof of its legal effect.

What DSTU 4163:2020 is and when it applies

DSTU 4163:2020 “State Unified Documentation System. Unified System of Organisational and Administrative Documentation. Requirements for Document Formatting” was adopted by Order No. 144 of the State Enterprise “UkrNDNC” dated 1 July 2020. The standard has applied since 1 September 2021 and replaced DSTU 4163-2003.

The Law of Ukraine “On Standardisation” provides for the voluntary application of national standards unless compliance is expressly made mandatory by a regulatory legal act. At the same time, the current Records Management and Archival Storage Rules, approved by Order No. 1000/5 of the Ministry of Justice of Ukraine, are mandatory for enterprises, institutions, and organisations regardless of ownership and expressly require the details of organisational and administrative documents to be formatted with consideration of DSTU 4163:2020.

Which documents are covered by the standard

DSTU 4163:2020 covers organisational and administrative documents regardless of the information medium. These include:

The standard defines:

• the set of document details;
• requirements for the content and formatting of details;
• rules for positioning details;
• requirements for forms;
• rules for producing documents;
• specific requirements for paper and electronic copies.

For primary accounting, banking, financial, statistical, scientific and technical, and other specialised documentation, the general records management rules apply only to the general principles of working with documents and preparing them for archival storage. Special forms and details take priority.

Mandatory details of a legal entity’s document

DSTU defines seven details that are mandatory for documents created by a legal entity. For an electronic document, the signature is executed in accordance with legislation on electronic documents and electronic trust services.

The presence of these details does not remove additional requirements under special legislation. For example, a primary accounting document must contain the details defined by Article 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”.

Complete list of details under DSTU 4163:2020

The standard provides for 32 possible details. A particular document uses only the mandatory details and those required for the relevant document type.

Company and unit names and use of a trademark

The name of a legal entity in a document must correspond to the full name stated in its constituent documents. An abbreviated name, when officially provided for, is placed below the full name or next to it in parentheses. The name of the legal entity and the name of the document type are written in uppercase letters on forms.

For example:

The name of a structural unit is specified when that unit is the author of the document and has the relevant authority.

An emblem or registered trademark may be placed on a form in accordance with the constituent documents and internal rules. A trademark image does not replace the official name of the legal entity.

Company reference information

A letter form may include:

• postal address;
• telephone numbers;
• email address;
• website address;
• bank details;
• other information required for communication.

The postal address is written in the following sequence: street name, building number, where necessary the number of the block, office, or premises, locality, district, region, and postal code. When the registered and actual addresses differ and both are required for correspondence, both may be specified.

Name of the document type

The name must correspond to the author’s competence and the content of the document:

The detail “name of the document type” is not specified on an official letter.

A document should not be arbitrarily called an “order” when the person issuing it has no authority to issue orders. Document types, signing authority, and approval procedures should be defined in the charter, unit regulations, job descriptions, powers of attorney, internal records management instructions, and the authority matrix.

How to format a date

A document date may be presented in numerical or word-and-number format.

Numerical format:

The day and month are written with two digits and the year with four digits. When a day or month consists of one digit, a zero is placed before it.

Word-and-number format:

The word-and-number date format is used in the texts of regulatory legal acts, references to them, and documents containing financial information, subject to the requirements of the standard.

Depending on the document type, the document date is:

• the date of signing;
• the date of approval;
• the date of adoption;
• the date of registration;
• the date of creation.

Official marks on a document are also dated.

When a document is signed by several legal entities, the date of the joint document is the date of the final signature.

Registration index

The registration index consists of the document’s sequential number. It may include indexes used in the enterprise’s records management system: a file, unit, document type, correspondent, or official index. The index components are separated by a forward slash or another method established by internal instructions.

For example:

The indexing system must be uniform and understandable. Different numbering rules should not be used for identical document types without an explanation in the internal instructions.

Place where a document is drawn up

The place of preparation is stated in all documents except letters. The name of the locality must correspond to the current administrative and territorial structure and the official name. The Codifier of Administrative and Territorial Units and Territories of Territorial Communities, KATOTTG, is used to verify the current name of a locality.

For example:

The abbreviation for “city” is not used for Kyiv.

Addressee

The addressee of a document may be:

• a legal entity;
• a structural unit;
• an official;
• a group of similar addressees;
• an individual.

When a document is sent to a legal entity or unit without identifying a particular official, the addressee’s name is written in the nominative case.

When a document is addressed to a head or deputy head, the name of the legal entity is included in the title of the position, and the position, given name, and surname are written in the dative case.

For example:

When a document is addressed to the head of a structural unit, the name of the legal entity is stated separately in the nominative case, while the addressee’s position and name are written in the dative case.

A document may contain no more than four addressees. The word “Copy” is not placed before the second, third, or fourth addressee. When there are more than four addressees, a distribution list is prepared and a separate copy is produced for each addressee.

Approval marking

A document may be approved by an official or by another administrative document.

When the document is approved by an official:

When the document is approved by an order, decision, or another document:

The approval marking should not be confused with the document author’s signature: these are different details with different legal purposes.

Resolution

A resolution records a management instruction concerning a document. It may contain:

• the surname and given name of the executor or executors;
• the content of the instruction;
• the deadline;
• the manager’s signature;
• the date.

The principal executor is named first. The instruction must be specific and make the expected result clear.

For example:

Heading to the text

The heading briefly conveys the content of the document and must be grammatically consistent with its name. Depending on the document type, it answers a question such as “about what?”, “of what?”, or “whom?”. No full stop is placed at the end of the heading.

For example:

The heading should not duplicate the entire content of the document or contain vague wording such as “Regarding various matters”.

Text requirements

The text of a document must be clear, consistent, objective, and unambiguous. Documents of legal entities are prepared in the state language. Correspondence with foreign addressees may use Ukrainian, the addressee’s language, or a language of international communication, depending on legislation, agreements between the parties, and the nature of the correspondence.

An administrative document should clearly define:

• what must be done;
• who is responsible;
• the deadline;
• the expected result;
• who supervises execution.

Unclear wording in orders, instructions, and internal regulations creates risks of disputes concerning the scope of employees’ duties and responsibilities.

Attachments

When other materials are attached to a document, an attachment marking is placed after the text. It states the name of the document, the number of sheets, and the number of copies when this information is not evident from the main document.

For example:

When the attachment is named in the text:

When there are several attachments, they are numbered and listed. When attachments are not sent to every addressee, this must be stated expressly.

An attachment approved or enacted by an administrative document uses the appropriate marking showing its relation to the main document.

Signature

The signature on a paper document contains:

1. the title of the position;
2. the personal signature;
3. the given name;
4. the surname.

For example:

When a document is prepared without a form, the full name of the legal entity may be included in the title of the position:

When a document is signed by several persons, signatures are positioned according to the official hierarchy. Signatures of officials at the same level are placed on the same level.

Signing authority must be confirmed by the charter, regulations, a job description, an order, a power of attorney, or another document of authority. The presence of a graphic signature does not eliminate the risk when an unauthorised person has signed the document.

Signature when the manager is absent

When the official whose signature was prepared in the draft is absent, the document is signed by the person who actually performs the duties or has signing authority. The document states the actual position and actual name of the signatory.

The following is not permitted:

The wording “Acting Director” is used only when the performance of duties has been formalised by the relevant administrative document.

Seal

A seal is not a universally mandatory detail of every company document. A legal entity determines the list of documents on which a seal is used, taking account of the law, special regulatory requirements, and its internal records management instructions. Legislation does not permit public authorities to require a business entity to use a seal as a general condition for accepting a document unless such a requirement is established by law.

When a seal is used, its impression must not cover the personal signature. Under the standard, the impression may cover the final letters of the signatory’s position title or be placed in a specially marked position.

A seal does not replace the signature of an authorised person.

Visas and endorsements

A visa is used for internal endorsement of a document. It may contain:

• the title of the position;
• the personal signature;
• the given name and surname;
• the date.

When comments exist, they are set out separately or stated directly in the visa in accordance with internal records management rules.

An endorsement marking is used for external endorsement by another legal entity or official. Endorsement and approval have different purposes: endorsement confirms support or the absence of objections, while approval brings a document into effect where legislation or internal rules provide for this.

Certification of a copy

The certification marking on a paper copy contains:

Quotation marks are not placed around the words “True to the original”.

A seal is added only when required by law, a special procedure, or instructions approved by the enterprise.

Copies must be certified by a person who has been granted the relevant authority. The internal instructions should define:

• who may certify copies;
• which documents may be copied;
• when a seal is required;
• how multi-page documents are certified;
• how conformity of a copy to the original is verified.

Information about the document preparer

Information about the preparer contains the surname and given name of the employee who prepared the document and their office telephone number. A shortened version containing the surname and telephone number is permitted for internal documents. When a document was prepared by several persons, two or three may be specified.

For example:

This detail helps obtain a prompt explanation of the document’s content, but it does not mean that the preparer has signing authority or bears responsibility in place of the signatory.

Employee familiarisation with a document

The familiarisation marking may contain the words “Familiarised with the document”, the employee’s personal signature, given name and surname, and the date. A specific document type may be stated instead of the general designation.

For example:

Each employee personally enters their signature and date. For electronic familiarisation, the enterprise must use a method that identifies the employee, the content of the document, and the date of familiarisation.

Requirements for forms, paper, and pages

The following principal formats are used for documents:

Recommended margins:

The left margin is wider because a document may be filed in a case.

An enterprise may use:

• a general form;
• a letter form;
• a form for a specific document type.

Forms of a structural unit or a specific official are used only when the relevant unit or official has authority to create and sign such documents.

A separate form for a specific document type is appropriate when the volume of those documents is substantial; the standard permits its use, in particular when more than 2,000 documents of that type are created during a year.

Font, spacing, and emphasis

For the production of documents, the standard provides for the use of Times New Roman in a size of 12–14 points. A smaller size is permitted for certain auxiliary details, and the name of the document type may be formatted in a larger font.

Line spacing of 1–1.5 is recommended for A4 documents and single spacing for A5 documents. Components of multi-line details are separated in accordance with the rules of the standard.

Bold type may be used to emphasise:

• the name of the legal entity;
• the name of the structural unit;
• the name of the document type;
• the heading to the text.

An official document should remain functional: excessive numbers of fonts, colours, decorative elements, and arbitrary emphasis impair readability and complicate standardised document processing.

Page numbering

The second and subsequent pages of a document are numbered with Arabic numerals in the centre of the top margin. No number is placed on the first page. The word “page”, full stops, brackets, or other symbols are not placed next to the number.

The main document and each attachment have separate page numbering.

Documents intended for permanent or long-term retention exceeding 10 years are printed on one side of the sheet. Documents intended for temporary retention of up to 10 years may be produced on both sides when this complies with the enterprise’s records management rules.

Electronic documents

An electronic document is a document whose information is recorded as electronic data and that contains mandatory details. It may be displayed on a screen or in a form suitable for perception on paper.

The creation of an electronic document is completed by applying an electronic signature or electronic seal in the cases provided by law. The original is the electronic copy containing the mandatory details and the author’s electronic signature or another equivalent means provided by legislation.

A qualified electronic signature has the same legal effect as a handwritten signature and benefits from a presumption of compliance with the law. A qualified electronic seal confirms the integrity of the data and the origin of the document within the limits established by law.

An image of a handwritten signature inserted into a PDF or text file is not in itself a qualified electronic signature and does not automatically provide the same legal safeguards concerning identification of the signatory and integrity of the document.

The legal effect of an electronic document may not be denied solely because of its electronic form. Legislation nevertheless provides separate exceptions for documents that must exist as a single original or for which a special form has been established.

What an enterprise should define for electronic document management

Internal rules should establish:

• which documents are created exclusively in electronic form;
• which type of electronic signature is used;
• who has signing authority;
• the endorsement and approval procedure;
• rules for assigning a date and registration index;
• the procedure for verifying electronic signatures;
• the storage format;
• backup rules;
• the access procedure;
• retention periods;
• the method of producing paper copies or visual reproductions.

Paper copy of an electronic document

A paper copy of an electronic document is its visual reproduction. The procedure for certifying such a copy is determined by law, special rules, and the enterprise’s internal procedures.

DSTU provides for a detail that indicates the existence of an electronic or paper copy. A barcode, QR code, or other means may be used to identify a document when provided for by the document management system.

Special documents: when DSTU is insufficient

Before formatting a document, it is necessary to verify whether a separate form or a special list of details has been established for it.

Primary accounting documents

Article 9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” establishes special mandatory details for a primary document. They include:

• the name of the document;
• the date of preparation;
• the name of the enterprise on whose behalf the document was prepared;
• the content and volume of the business transaction;
• the unit of measurement;
• the positions and surnames of persons responsible for carrying out and correctly documenting the transaction;
• a personal signature or other data enabling identification of the person.

DSTU cannot replace these details. When a primary document fails to comply with accounting legislation, correct positioning of details under the standard will not remedy the deficiency.

Contracts

Contracts are governed primarily by the Civil Code of Ukraine, special laws, and the terms agreed by the parties. The written form is observed when the content of the transaction is recorded in one or more documents, including electronic documents, and the document is signed by the party or parties.

A contract number, font, margins, or heading placement generally do not determine validity by themselves. The proper form, agreed essential terms, authority of the parties, and proper signing are material.

Tax, settlement, and other documents in a special form

Tax reporting, tax invoices, RRO/PRRO settlement documents, bank documents, statistical reporting, and other regulated forms are prepared under special regulatory acts. DSTU applies only to the extent that it does not conflict with the special form.

An enterprise must not independently alter the approved set of mandatory details or document structure when a regulatory act requires the use of a particular form.

Document retention

An enterprise must organise document retention in accordance with records management rules, the file classification plan, and established retention periods. The period depends on the document type and is determined by the List of Standard Documents approved by Order No. 578/5 of the Ministry of Justice of Ukraine and by special regulatory acts.

For electronic documents, it is necessary to ensure:

• availability of information throughout the retention period;
• the ability to reproduce the document in its original format;
• integrity verification;
• preservation of data concerning origin and the date and time of sending or receipt;
• protection from unauthorised alteration or destruction.

The retention period of an electronic document may not be shorter than the period established for the corresponding paper document.

Is there a fine for breaching DSTU 4163:2020

DSTU 4163:2020 does not establish a separate universal fine for an incorrect font, margin, date format, placement of a detail, or another formatting breach. The standard also does not establish licences, permits, or grounds for their cancellation.

Liability may arise from a breach of special legislation, for example when:

• a primary document lacks mandatory details;
• inaccurate information is submitted;
• accounting or tax procedures are breached;
• the document is signed by a person without the necessary authority;
• document retention is not ensured;
• information security or personal data requirements are breached;
• an employee is not familiarised with a document when familiarisation is required to confirm performance of the employer’s obligation;
• a document is used in a form different from the form expressly required by law.

An enterprise therefore needs to assess the content, the author’s authority, and the procedure for adoption, endorsement, signing, registration, and retention together with the external formatting.

Does a document become invalid because of a breach of the standard

A document does not automatically become invalid solely because:

• a different font was used;
• a margin was set incorrectly;
• the heading was placed with a deviation;
• the surname was not written in uppercase letters;
• the date or index was positioned outside the recommended location.

The assessment of legal effect depends on the document type and special rules. For a contract, the form, content, expression of intent, and signatures of the parties are important; for a primary document, the details established by accounting legislation are important; for an order, the author’s competence, content, signature, date, registration, and proper communication to employees are important.

At the same time, systematic disregard of the standard increases the risk of:

• ambiguous interpretation of documents;
• loss or duplication of documents;
• registration errors;
• difficulties with retrieval and archival storage;
• disputes regarding the date, author, authority, or fact of familiarisation;
• reputational losses in correspondence with customers, partners, and public authorities.

What should be established in internal records management instructions

To protect the enterprise’s assets, evidence base, and business reputation, the internal instructions should define at least:

1. the list of documents created by the enterprise;
2. types of forms and approved templates;
3. numbering and registration rules;
4. officials with signing authority;
5. the procedure for replacing the manager;
6. the endorsement and approval procedure;
7. the list of documents on which a seal is used;
8. rules for certifying copies;
9. the procedure for working with electronic documents and electronic signatures;
10. the procedure for sending documents and confirming delivery;
11. rules for restricted-access documents;
12. the procedure for familiarising employees;
13. execution deadlines and control;
14. rules for forming files;
15. retention periods and conditions;
16. the procedure for transferring documents to the archive;
17. the procedure for destroying documents after the retention period expires;
18. persons responsible for records management and the archive.

The head of a legal entity is responsible for organising records management, while direct administration may be assigned to the records management service or a designated employee.

Example of formatting an order

This is an indicative structural example. The specific content of the order, the signatory’s authority, the endorsement procedure, and additional details are determined by legislation and the enterprise’s internal documents.

Checking a document before signing

Before signing, check: