The Verkhovna Rada of Ukraine adopted draft laws on the next extension of martial law and general mobilization for another 90 days until 05:30 on Oct 31, 2026.
This includes:
- draft law No. 15401 "On Approval of the Decree of the President of Ukraine "On the Extension of Martial Law in Ukraine";
- draft law No. 15402 "On Approval of the Decree of the President of Ukraine "On Extending the Term of General Mobilization"".
Currently, martial law and general mobilization are valid until 05:30 on Aug 2, 2026.
Martial law affects a number of norms of labor and tax legislation. In particular:
- holidays and non-working days do not have a special status and are considered ordinary calendar days;
- employers may provide employees with unpaid leave without limitation of their duration in cases provided for by wartime legislation;
- it remains possible to issue paper sick leaves in cases determined by law.
After the consideration of the draft laws by the Verkhovna Rada and their signing by the President, the relevant changes will come into force, and martial law and mobilization will be extended for another three months.
The Ministry of Finance of Ukraine by Order No. 313 of Jun 12, 2026, set out in a new edition the Tax Return on Transport Tax. Subsequently, additional changes were made to it by Order of the Ministry of Finance No. 353 of Jul 02, 2026.
The need to revise the form is associated with the introduction of a mechanism for reflecting tax benefits on transport tax, which are established by local governments.
This possibility is provided for by Resolution of the Cabinet of Ministers of Ukraine No. 1191 of Oct 18, 2024, which entered into force on Dec 24, 2024.
The Cabinet of Ministers of Ukraine has updated the rules for maintaining the Classifier of Professions. Resolution of the Cabinet of Ministers of Ukraine No. 894 of Jul 8, 2026 amended three government procedures related to the Unified Register of Qualifications – the Classifier of Professions and Professional Standards.
1. Amendments have been made to the Procedure for creating, amending and maintaining the Unified Register of Qualifications - Classifier of Professions.
The functional content of the Unified Register of Qualifications - Classifier of Professions has been modernized in terms of the information contained in the Register.
It is determined that the holder of the said Register can translate the names of professions (types of occupations), qualifications and other information into English.
It is envisaged that the main tasks of the Register also include ensuring the availability of information on certificates of assignment/recognition of professional qualifications.
2. Amendments have been made to the Procedure for the development, enactment and revision of professional standards. It is envisaged that the professional standard is developed for a separate professional qualification (full).
In case of development of a professional standard that is not in the Unified Register of Qualifications - Classifier of Professions, the developer sends to the National Qualifications Agency justification and confirmation from employers of the need for such professional qualifications in the labor market.
The expansion of the grounds for reviewing standards on the basis of changes in legislation and the involvement of the National Qualifications Agency in the process of settling differences regarding amendments to professional standards has been introduced.
3. Amendments have been made to the Procedure for awarding professional qualifications by higher education institutions in the absence of a professional standard, in particular, in terms of informing about the decision to approve the assignment of professional qualifications.
It is envisaged that the National Qualifications Agency informs the applicant about the decision to approve the assignment of professional qualification (professional qualifications) and places the relevant decision together with the information contained in the characteristics of professional qualifications on its official website.
Thanks to the update of the form, transport tax payers will be able to reflect in the declaration the benefits established by the decisions of local self-government bodies. This will bring the reporting form in line with the current procedure for accounting for tax benefits.
The Cabinet of Ministers of Ukraine, by its Resolution No. 896 of Jul 8, 2026, amended the Regulation on the system of professional training of civil servants, local government officials and deputies of local councils. The document clarifies the procedure for obtaining a master's degree in Public Administration and Administration, introduces the possibility of dual form of education and establishes new requirements for providers of advanced training.
The Regulations are brought in line with the Law of Ukraine "On Higher Education". From now on, the admission of civil servants, officials of local self-government and deputies of local councils to study under the state order of the NASC to obtain a master's degree in the specialty "Public Management and Administration" will be carried out in accordance with Article 44 of the Law of Ukraine "On Higher Education" and the Procedure approved by Resolution of the Cabinet of Ministers of Ukraine No. 789 of Jul 29, 2009.
One of the main innovations was the introduction of the opportunity to obtain a master's degree in the dual form.
It provides:
- training directly at the workplace;
- implementation of an individual curriculum taking into account official (official) duties;
- taking into account the tasks assigned to the employee and key indicators of effectiveness, efficiency and quality of official activity (if any);
- conclusion of an agreement between an educational institution and a state body or a body of local self-government.
At the same time, the employer must provide conditions for the implementation of an individual curriculum without interruption from work.
The Regulation also clarifies the procedure for advanced training of civil servants.
From now on, such training will be carried out by entities providing educational services in the field of vocational training (providers) who:
- have their own website or post information on the founder's website;
- are obliged to keep information about their activities up to date;
- publish information on educational services for advanced training.
These requirements apply to providers who are residents of Ukraine.
The Ministry of Economy, Environment, and Agriculture of Ukraine in its letter No. 3323-04/64625-06 of Jul 10, 2026, clarified the procedure for applying amendments to paragraph 19 of the Specifics of public procurement, approved by Resolution of the Cabinet of Ministers of Ukraine No. 1178 of Oct 10, 2022.
These are the changes made by Resolution of the Cabinet of Ministers of Ukraine No. 833 of Jun 24, 2026, which entered into force on Jul 2, 2026. They regulate the change of essential conditions and the termination of contracts for the purchase of works with an approximate, or dynamic, contractual price in the event of a significant increase in the cost of resources.
The mechanism introduced by Resolution No. 833 applies exclusively to contracts for the purchase of works in which an approximate (dynamic) contract price is established.
The provisions of paragraphs 19 and 191 of the Specifics do not apply to contracts with a fixed contract price.
The approximate, or dynamic, contract price is determined on the basis of an estimate, which can be adjusted taking into account:
- clarification of the scope of work;
- changes in prices for labor and material and technical resources;
- other grounds provided for by the terms of the contract.
At the same time, the changes approved by Resolution No. 833 may also apply to existing procurement contracts concluded before Jul 2, 2026.
It is possible to terminate the contract under the new mechanism only with a dynamic contract price, a documented increase in the price of the remaining resources by more than 15% and the readiness of the object by at least 15%. The remainder of the work after termination must be purchased as a new subject of procurement through open bidding.
The Cabinet of Ministers of Ukraine adopted a resolution on the establishment of the Coordination Center for the organization of the reservation of persons liable for military service for the period of mobilization and wartime.
The Coordination Center will act as a temporary advisory body of the Cabinet of Ministers — the Government has approved its composition and regulations. His tasks include coordination of government agencies and the search for solutions to problematic situations in matters of booking.
Separately, the Center will consider proposals from state bodies to recognize enterprises, institutions and organizations as critical for the economy, the livelihood of the population, as well as for the needs of the Armed Forces of Ukraine and other military formations.
State authorities should take into account the recommendations of the Coordination Center when making decisions about the critical importance of enterprises.
The Cabinet of Ministers of Ukraine by the Resolution No. 904 of Jul 1, 2026 again adjusted the rules of state supervision/control during martial law, amending Resolution No. 303 "On the Termination of State Supervision (Control) Measures under Martial Law".
The changes came into force on Jul 14, 2026.
Key innovations for business
1. They will not check the implementation of the "old" prescriptions
It is envisaged to prohibit state supervision (control) bodies from conducting inspections of compliance with orders if they were issued based on the results of inspections conducted before Feb 24, 2022. That is, controllers will not be able to initiate such measures regarding "pre-war" regulations.
2. Prohibition of inspections of certain real estate objects
A complete ban on inspections is envisaged in terms of violations related to certain real estate objects of enterprises. This applies to objects that:
- entered into the State Register of Damaged or Destroyed Property;
- located in the territories of active hostilities or temporarily occupied territories;
- are located in areas of risky farming;
- located in areas contaminated or potentially contaminated with explosive objects.
3. The business will be able to initiate the inspection itself
It is also proposed to clearly enshrine the right of a business entity to independently apply to the supervisory authority with a request to conduct an inspection to confirm the implementation of the previously issued order to eliminate violations. Such an opportunity can be especially important, in particular, to confirm compliance with the requirements of environmental legislation.
It is determined that the moratorium applies exclusively to legal entities (except for state authorities, local self-government bodies, other state bodies), individuals and individual entrepreneurs.
Thus, tens of thousands of objects that fall under these criteria will not be checked.
By Resolution No. 79 of Jul 13, 2026, “On Amendments to the Resolution of the Board of the National Bank of Ukraine No. 18 of Feb 24, 2022”, effective from Jul 15, 2026, the National Bank of Ukraine has allowed postal operators, express carriers, and other international transport carriers of Ukraine to transfer foreign currency abroad to pay customs duties, taxes, fees, and other mandatory payments related to the import of parcels into the EU territory.
This relaxation will apply to international mail and express shipments from Ukraine and other countries, the delivery services for which are provided by Ukrainian carrier-operators.
The corresponding changes became necessary because, effective Jul 1, 2026, the Council of the European Union abolished the customs duty exemption for parcels valued up to €150, introducing a flat-rate duty for each product category instead.
A similar regime for payments from Ukraine related to the import of parcels into the United States has been in effect since Sep 2025.
The Ministry of Finance of Ukraine has approved new forms of the Tax Calculation of the Amounts of Income Accrued (Paid) in Favor of Individuals, the Amounts of Tax Withheld from Them, as well as the Amounts of the Accrued Single Contribution, and updated the Procedure for their completion and submission. They come into force on Jul 17, 2026.
The application of forms begins on Aug 1 for reporting:
- tax agents (except for sole proprietors and persons engaged in independent professional activities) – for Jul 2026;
- individual entrepreneurs and persons engaged in independent professional activities – with the submission of a new quarterly Calculation with a breakdown of indicators by months of the quarter.
Until now, sole proprietors and persons engaged in independent professional activities can continue to submit the Calculation according to the current monthly form, since the quarterly form is not yet applied.
Currently, the State Tax Service accepts and processes such Calculations for Apr – Jun 2026.
You do not need to duplicate reporting:
- if you have already submitted the Calculation for all months according to the monthly form, you do not need to resubmit it after the introduction of the quarterly form;
- if the monthly reporting is not submitted for all months of the quarter, the quarterly Calculation must be submitted only for those months for which the reports were not submitted.
As before, the Calculation is submitted only in case of accrual or payment of income to individuals in the reporting period.
The relevant changes were made by Orders of the Ministry of Finance No. 243 of May 7, 2026, and No. 284 of May 26, 2026, which entered into force on Jul 17, 2026.
The Cabinet of Ministers of Ukraine has improved the mechanism for receiving compensation for damaged or destroyed property of enterprises operating in the frontline territories.
From now on, it is enough to submit one application for all damaged or destroyed property. You no longer need to wait for information to be entered into the State Register of Property Damaged and Destroyed as a Result of Hostilities in order to apply for compensation for production equipment and engineering networks.
The deadline for submitting applications for compensation of insurance premiums for program participants has been extended. And those who insured their property this year, but did not join the program, will be able to apply to the insurer until Aug 1.
The requirements for insured property have been simplified and the procedure for calculating compensation has been clarified — up to UAH 3 million per year.
