The End of the Ruslana Era: Preparing to Use Alternatives

As of January 1, 2026, the Ruslana database — traditionally used to obtain financial data on Ukrainian companies for transfer pricing benchmarking studies (BMS) — has ceased to exist .

Ruslana’s role in TP analyses included: 

• Identifying comparable companies

• Reviewing financial indicators of Ukrainian businesses 

• Confirming corporate structure and legal status

Starting in 2026, benchmarking studies will rely on databases containing information on European (including Ukrainian) companies. 

We recommend that companies consider these changes when planning economic studies in 2026, as well as review and update the sources of information specified in their TP policy. 

For many years, PwC Ukraine has employed TP CATALYST – another software platform from Moody’s Analytics, which enables tax specialists to conduct benchmarking analyses. This system is based on the global ORBIS database, which contains financial information on millions of companies worldwide, including Ukrainian enterprises. 

Therefore we are happy to assist you in preparing benchmarking studies, as well as updating your transfer pricing policies to incorporate new sources of information.