The Ministry of Finance of Ukraine, by Order No. 314 of June 23, 2025, amended the National Accounting Standard 12 "Financial Investments".
In particular, in paragraph four of item 12, the words “is reduced to an associated enterprise” have been replaced with “is reduced by the investor”.
This clarification is aimed at more clearly defining, who exactly reduces the value of the investment in the event of the loss of significant influence over an associate.
Order No. 314 will enter into force on the date of its official publication.
The Cabinet of Ministers of Ukraine, at the initiative of the President, has decided to launch a new payment — "Schoolchild`s Package". This will be a cash assistance of 5 thousand UAH for the purchase of necessary stationery, books, children's clothes and shoes for those who send their child to first grade in an offline format.
Every Ukrainian family will be able to receive "Schoolchild`s Package", and the application will be submitted through Diia. The money can be spent exclusively in non-cash form, paying with a card for things that are necessary for school.
The Ministry of Social Policy will inform about the start of the application process and details of receiving this assistance.
The Cabinet of Ministers of Ukraine presented the digital ecosystem "Veteran Pro". This innovative platform gives veterans access to a number of existing state support services. These include programs for adaptation, development and implementation in civilian life. Among them are eOselia, eRecovery, veteran grants, quarterly financial assistance for veteran sports, search for a support specialist and many other opportunities.
The ecosystem will be updated. It will include new services and initiatives that defenders need. The strategic goal is to open modern rehabilitation centers for military personnel and veterans in all regions.
An important area of support remains the debureaucratization and digitalization of all procedures for veterans.
The State Labor Service of Ukraine, by letter No. 429/2.3/2.1-ЗВ-25а dated March 19, 2025, provided clarifications on identifying signs of labor relations and the procedure for responding to violations of labor legislation, in particular under martial law.
The document states that employment relationships can take place even in the absence of a formal employment contract if the following conditions are met:
- systematic performance of work in a certain profession or position;
- subordination to the work schedule;
- control by the employer;
- compliance with labor protection requirements;
- receiving remuneration for work performed;
- other signs of labor organization.
The presence of at least one of these signs may indicate the existence of an employment relationship.
The letter emphasizes that an employee cannot be admitted to work without concluding an employment contract, issued by order of the employer, as well as without notifying the tax service of employment.
According to current legislation, unscheduled inspections by the State Labor Service during martial law are possible only if there are threats to the rights of employees or based on an application from an individual with relevant evidence.
During control measures, inspectors have the right to request documents from employers, while documents provided by citizens can be used to prepare for the inspection.
In case of detection of undeclared work:
- employer is issued an order to eliminate the violations;
- fines, administrative or even criminal liability may be imposed;
- however, during martial law, fines do not apply if the order is complied with on time and in full.
It is also reported that when a court establishes an employment relationship, the employee has the right to a salary not lower than the regional average for the relevant type of activity, as well as to additional taxes and contributions for the relevant period.
The State Labor Service reminds: the facts of employment relations can be confirmed by any evidence – written, photo, video, audio, or testimonies.
The Verkhovna Rada of Ukraine plans to simplify the procedure for registering public organizations. The Committee on Legal Policy recommended that the Verkhovna Rada of Ukraine adopt in the second reading and as a whole the government draft Law on Amendments to Certain Laws of Ukraine on the Regulation of the Activities and State Registration of Public Organizations (Registration No. 8084 of September 28, 2022).
The project proposes:
- to establish a single organizational and legal form for public associations – a public organization and eliminate the norm prohibiting membership in public organizations of legal entities. Instead, it is proposed to exclude such an organizational and legal form of public association as a public union;
- to introduce the possibility of carrying out activities of public organizations on the basis of a model charter;
- to abandon the concept of public organizations with all-Ukrainian status. At the same time, the possibility of the existence of such organizations in some sectoral laws is preserved and the elements of their status are clarified ;
- to simplify the procedure for registering public organizations by transferring relevant functions from the territorial bodies of the Ministry of Justice to the executive bodies of village, settlement and city councils, Kyiv and Sevastopol city, district, district state administrations in the cities of Kyiv and Sevastopol, and notaries;
- to reduce the period for state registration from 3 days to 24 hours, etc.
The Ministry of Defense of Ukraine will form the List of defense industry enterprises and provide them with preferences. With draft budget No. 13420 (on support for military-industrial complex enterprises) provides for the formation by the Ministry of Defense of a List of military-industrial complex enterprises and the provision of certain preferences to these enterprises.
The List includes, upon application, legal entities that simultaneously meet the following conditions:
- the share of net income from activities related to the sale of goods of own production, performance of works or provision of services in the field of defense is at least 90% of total income;
- at the time of application, it is calculated for the previous year, during the entire period of stay on the List, it is calculated for each quarter
- (for example, for DiiaCity it is always calculated per year, N.Yu.);
- for calculation, net income (revenue) from the sale of products (goods, works, services), other operating income, financial income and other income are included in the total income (there may be the same problems as with government bonds for the 4th group of simplified taxpayers, N.Yu.);
- the legal entity or its separate unit is located within the territories (regions), the list of which is determined by the Ministry of Defense; (from a security point of view, this seems unreasonable. There is no such requirement for DiiaCity . N.Yu.).
The draft provides that the enterprise may submit an application for relocation, which must be completed by the end of 2028.
The List also includes legal entities that are specified by the Ministry of Defense in an international agreement that provides for the export of military technologies.
Access to the List of Defense Industrial Complex Enterprises is restricted.
The Ministry of Defense transfers data from the State Tax Service List to the Customs Service, the State Treasury, the Ministry of Justice, the Prosecutor General, the National Bank, the Central Executive Body implementing state policy in the field of state export control, as well as to local governments whose territorial community was selected for relocation.
