The Ministry of Finance of Ukraine has amended the Standard Program Classification of Expenditures and Lending to the Local Budget. The relevant order was developed in pursuance of Resolution of the Cabinet of Ministers of Ukraine No. 771 of Jun 5, 2026 on the provision of an educational subvention to ensure the energy sustainability of educational institutions.
The Order supplements the Standard Program Classification with new program codes that will be used by local budgets in the planning and execution of expenditures.
The new codes will ensure proper planning, accounting and implementation of local budget expenditures related to the implementation of measures to ensure the energy sustainability of educational institutions at the expense of educational subventions.
The amendments will allow local governments to use certain budget programs for co-financing and implementation of relevant measures, as well as for interbudgetary transfers.
Financial authorities need to take into account the new codes when forming and clarifying local budgets; apply the appropriate Code of Program Classification of Expenditures and Lending when using educational subventions to ensure the energy sustainability of educational institutions and use new codes in accounting and budget reporting.
The Cabinet of Ministers of Ukraine has simplified the procedure for confirming losses for destroyed property for enterprises participating in the war risk insurance program and increased the deadline for submitting applications for compensation of insurance premiums. The relevant changes to the state program were approved by the Cabinet of Ministers of Ukraine at a meeting on Jul 8, 2026.
Main changes:
Compensation for damaged property for enterprises in the frontline regions:
- a single claim for all affected property: the Government has abolished the requirement to submit a separate claim for each damaged or destroyed piece of property;
- more opportunities to confirm the amount of damages: from now on, the amount of compensation will be able to be determined not only on the basis of the property appraisal report, but also on the basis of the conclusion of a forensic expert. This will eliminate the need for businesses to order additional assessments if there are already examination results;
- simplifying the application for damaged or destroyed equipment and networks: enterprises can submit an application for production equipment and engineering networks as soon as they collect the necessary documents (acts of the State Emergency Service/Police/extract from the Unified Register of Pre-Trial Investigations, proof of ownership and damage assessment). They no longer need to wait for the state to enter this data into the Register of Damaged Property;
- clarification on vehicles: the Cabinet of Ministers has determined that vehicles, self-propelled vehicles and special equipment that are subject to state or departmental registration (cars, trailers, tractors, etc.) do not belong to the category of "production equipment". Accordingly, the program will not cover losses for them;
- the procedure for calculating compensation is regulated: if the company has received compensation from third parties (for example, from an insurance company), the state will reduce the amount of its compensation by the corresponding amount. If the payment from third parties was received after receiving state compensation and exceeded the amount of real losses in total, the business must return the difference to the state.
Compensation of insurance premiums for enterprises throughout Ukraine:
- more time to submit applications: the government has abolished the 60-day deadline from the date of conclusion of the contract. Now the company can apply for compensation starting from the 31st day after the conclusion of the insurance contract and within another 30 days after its expiration;
- additional time to join the program: enterprises that entered into insurance contracts after Jan 1, 2026, but did not immediately submit an application, can apply to the insurer to participate in the program until Aug 1, 2026 (previously this period expired on May 1);
- simplified requirements for insured property: to receive compensation, it is enough for an enterprise to have property on the right of ownership. The Government removed the requirement that obliged entrepreneurs to use this property in their "core activities";
- clarification of the calculation of the limit: the state will calculate the maximum amount of compensation (up to UAH 3 million per year), focusing on the date of conclusion of insurance contracts, and not their completion, as was the case in the previous rules.
The Cabinet of Ministers of Ukraine has adopted a decision that expanded the possibility of receiving a monthly cash payment in the amount of 50 thousand UAH for defenders who, after being released from russian captivity, need long-term inpatient treatment.
Police officers and representatives of the civil protection service who were in russian captivity will also be able to receive the payment.
Defenders who need inpatient treatment for more than 30 days due to illness, injury, contusion or mutilation will be entitled to payment.
The task of the state is to ensure a decent life for all defenders who survived the inhumane conditions of russian captivity.
The Ministry of Communities and Territories Development of Ukraine by Order No. 1259 amended the Criteria for Determining Enterprises that are Important for the National Economy in the Fields of Transport, Construction, Energy Efficiency and Housing, and Communal Services.
One of the key changes was the inclusion of manufacturers of equipment for heat supply systems in a separate criterion for determining enterprises that can receive the appropriate status.
The changes concern a limited number of specialized production enterprises, whose activities are directly related to ensuring the functioning and restoration of heat supply systems. Therefore, the introduction of appropriate changes will not lead to a significant expansion of the list of enterprises that can be classified as critically important, but will ensure the human capacity of enterprises in the industry and the fulfillment of state tasks in the field of heat supply, the implementation of Resilience Plans, infrastructure restoration and increasing the energy resilience of communities.
According to Order No. 1259, the enterprise must meet the following basic requirements:
- main KVED - 25.21 "Production of radiators and central heating boilers" (as of Jun 16, 2026);
- at least 15 employees;
- annual income from the sale of products — at least UAH 40 million;
- at least 50% of the income must come from the production of equipment for heat supply systems according to the specified UCG FEA (UKT ZED) codes (8403, 8418 61, 8419 50, 8416, 7309).
To confirm compliance with the criteria, the company submits:
- copies of the state statistical reporting form No. 1-П (annual or monthly);
- copies of current contracts for the supply of equipment for heat supply systems;
- certificate formed on the basis of the data of the Unified Register of Tax Invoices on the volume of sales of the relevant products.
The Ministry of Defense of Ukraine by the order of Jun 30, 2026. No. 234 (taking into account the amendments made by Order of the Ministry of Defense No. 241 of Jul 4, 2026) amended the Criteria for Determining Enterprises, Institutions, and Organizations in the Field of the Military and Industrial Complex, the Aircraft Industry and the Space Activity Sector, which are important for the national economy.
The document updates the conditions for obtaining such a status, clarifies the list of supporting documents and changes the criteria that are taken into account when considering applications from enterprises. The new rules directly affect the possibility of obtaining the status necessary for the reservation of employees liable for military service.
One of the key changes was the clarification of the first criterion. From now on, the fulfillment of warranty obligations for defense products is not taken into account as an independent basis for determining the enterprise as important for the economy.
The main attention will be paid to the implementation of state contracts, and not to warranty support of already supplied products.
At the same time, information on contracts must be confirmed by relevant documents on the conclusion and execution of such state contracts (agreements), a copy of financial statements for the last reporting period with a mark of the supervisory authority on its acceptance, as well as by the state customer in the field of defense, the service of the state customer or a military unit.
The criterion for receiving state financial support has undergone separate changes.
Now an enterprise can meet the criterion if it received a grant in accordance with the Resolution of the Cabinet of Ministers of Ukraine No. 262 on the development of defense innovations.
At the same time, a new requirement has been established:
- at least 500 thousand UAH of grant funds for one employee liable for military service, who is proposed to be reserved.
To confirm, you need to provide:
- a copy of the grant agreement
- a copy of the settlement document (receipt, payment order, etc.) on the receipt of grant funds.
The Order excludes certain items of the current list of criteria.
As a result, the structure of the document was revised, and the list of conditions for obtaining the status of an important enterprise was set out in a new edition.
If an enterprise does not meet the basic criteria, it can be designated as important for the national economy, provided that it meets three of the established criteria.
These criteria include:
1) the presence of an enterprise, institution, organization in the process of execution of a state contract (agreement) concluded by it with a state customer in the field of defense, a service of a state customer or a military unit with the provision of relevant supporting documents;
2) involvement of an enterprise, institution, organization on the basis of contracts, in particular foreign economic agreements (contracts), in the implementation of a state contract (agreement) concluded with a state customer in the field of defense, a service of a state customer or a military unit, with the provision of supporting documents on the implementation of such state contracts (agreements) and approval of such involvement by a state customer in the field of defense, a service of a state customer or a military unit;
3) inclusion of an enterprise, institution, organization in the electronic register of selection participants and executors of state contracts;
4) participation of an enterprise, institution, organization in the implementation of tasks and measures provided for by state target programs in the aircraft industry and in the field of space activities;
5) participation of the enterprise, institution, organization in the implementation of tasks and measures envisaged by the state target programs for the reform and development of the military-industrial complex, development, development and implementation of new technologies, increase of existing production capacities for the manufacture of defense products;
6) implementation by an enterprise, institution, organization of industrial production of goods, performance of works and provision of services used by enterprises of the military and industrial complex for the manufacture of defense goods, which is confirmed by a copy of the contract(s) for the production of goods, performance of works or provision of services, concluded with enterprises that produce goods, perform work and provide services for the development, manufacture, repair, modernization and disposal weapons, military and special equipment, ammunition, their components to meet the needs of the Armed Forces of Ukraine and other military formations.
Orders No. 234 and 241 entered into force on Jul 7, 2026.
The Cabinet of Ministers of Ukraine, by Resolution № 867 of Jul 1, 2026 approved a new mechanism for the functioning of the State Fund for Social Protection of Persons with Disabilities. The document defines the sources of formation of the fund, the directions of use of funds, requirements for their recipients, the procedure for financing programs and control over the targeted use of budget resources.
The new rules are part of the reform of the employment support system for persons with disabilities introduced by Law No. 4219-IX.
For employers, the new Resolution is of practical importance, primarily because of the reform of the contribution to support the employment of persons with disabilities.
It is the funds of this contribution, as well as fines and administrative and economic sanctions, that will form a new state fund, which will finance programs to support employers and employ people with disabilities. At the same time, in order to receive funding, employers will need to meet the established requirements for the absence of debt, proper reporting and targeted use of budget funds.
Thus, Resolution No. 867 actually determines the procedure for the functioning of the financial mechanism that accompanies the new system of employment of persons with disabilities and the use of funds from a special state fund.
The Ministry of Digital Transformation of Ukraine by its Order No 127 of Jun 23, 2026, approved the Criteria for determining enterprises, institutions and organizations that are important for the national economy in the field of digitalization.
The document defines the list of requirements by which the Ministry of Digital Transformation will be able to grant enterprises the status of those that are important for the national economy. Obtaining such a status is one of the steps to register a critical enterprise and reserve employees liable for military service in accordance with the current legislation.
The Order of the Ministry of Digital Transformation of Ukraine No 127 of Jun 23, 2026, introduced 18 criteria for determining enterprises that are important for the national economy in the field of digitalization.
The document covers a wide range of companies — from telecom operators and data centers to IT companies, cloud service providers, cybersecurity enterprises, and developers of state information systems.
If the company meets at least one of the approved criteria, it can apply to the Ministry of Digital Transformation to obtain the appropriate status, which is an important component of the procedure for confirming criticality and further booking of employees.
