The client is the construction company that builds wind and solar power plants. The company’s new project is the construction of the first stage of the WPP of 110 MW. The client had many questions as to tax assessment of WPP construction operations during approval of the terms and conditions of the construction contract with the customer and further performance of the contract. The main problem is that the construction works take a long time with no advance payments from the customer. In this regard, the construction company can have tax liabilities before funds are received from the customer. The tax lawyers of Sokolovskyi & Partners structured the construction works so that payment of taxes would be reduced to the maximum extent in accordance with the effective laws of Ukraine, and their payment would be attached to receipt of the customer’s funds. Thus, the client of Sokolovskyi & Partners was given an opportunity to reduce and optimise its tax costs. Then the lawyers of Sokolovskyi & Partners consulted on adequacy of tax accounting of construction of the wind power plant.