Legislative Review

July 21 – 25, 2025. Rules for developing government digital products have been updated

The Cabinet of Ministers of Ukraine adopted Resolution No. 893, which changes approaches to the creation and development of state information systems.

The new rules make the process more transparent, faster, and more accessible for Ukrainian IT businesses. The focus is on international standards, secure and high-quality IT solutions, and accountability at all stages of digital transformation.

Main changes:

  • simplified document flow - instead of a pile of papers, only two documents: technical requirements and technical specifications. The mandatory development of working and operational documentation were canceled. This will save months of work;
  • outdated USSR standards were abandoned and we are moving to modern international ISO and IEEE standards;
  • improved cybersecurity — instead of bulky and outdated comprehensive information protection systems (CIPS), there will be modern information security systems (ISS);
  • documentation can be maintained in electronic form - to use open source and cloud technologies;
  • conclusion of licensing agreements with the payment of royalties for public services are banned —vendor lock-in (tying to a single developer) was made impossible and the market was opened to a larger number of companies.

A standardized and open process for creating software and digital products. This is a game changer in the government IT services market.

The development will involve not a narrow circle of companies, but an open market. This means real competition, better quality and lower prices. Government agencies will implement digital solutions faster, spend less on bureaucracy and more on the quality of systems.

For IT business, these are transparent and understandable rules of the game, the ability to use global practices, and the absence of artificial barriers.

This will significantly speed up the digitalization process and reduce costs. All government services will be available online — a real prospect thanks to the new standards.

The new rules allow international companies to participate in the creation of Ukrainian state IT systems according to the same standards they operate under worldwide. This opens up new opportunities for cooperation, leveraging global expertise, and investing in Ukrainian digital infrastructure.

The Cabinet of Ministers of Ukraine approved a plan to implement the NSDC decision on a moratorium on unfounded inspections and interference in business operations.

Starting July 24, tax and customs authorities will limit inspections to low-risk businesses. The exception is high-risk industries, such as the circulation of excisable goods, where control is necessary.

Within a month, the State Regulatory Service and ministries will submit proposals for deregulation and reduction of unnecessary permits. By October 21, law enforcement agencies must coordinate actions to identify assets under sanctions and ensure their return to the budget - for defense and reconstruction needs. The plans include the launch of a digital control system and a quarterly review of the effectiveness of decisions.

The Government will also prepare proposals for amendments to the Criminal Procedure Code - only the Prosecutor General or regional-level leaders will be able to open new proceedings against businesses.

The President of Ukraine signed the Laws on the extension of martial law and general mobilization, namely:

  • Law No. 4524-IX of July 15, 2025 “On Approval of the Decree of the President of Ukraine “On Extension of the Term of Martial Law in Ukraine”;
  • Law No. 4525-IX of July 15, 2025 “On Approval of the Decree of the President of Ukraine “On Extension of the Term of General Mobilization”.

According to them, martial law and general mobilization will be extended for another 90 days, that is, until November 5, 2025.

The Ministry of Finance of Ukraine, by Order No. 331 of July 1, 2025, made changes to the form of the tax declaration on property status and income, as well as to the Instructions for filling it out.

The changes are related to the entry into force of Law No. 4112-IX, which directly prohibits the tax deduction of expenses related to the bribery of foreign officials.

They stipulate that:

  • taxpayers who previously took such expenses into account may submit a clarifying calculation within 90 days of receiving the notification from the tax office;
  • in case of correction - a 9% penalty is paid. If the 90-day deadline is missed - 18%;
  • prohibition on deducting such expenses applies to both individual entrepreneurs (item 177.4.5 of the Tax Code of Ukraine) and individuals engaged in independent professional activities (item 178.3 of the Tax Code of Ukraine).

Accordingly, line 26 of Section VI of the declaration, which displays the amount of the fine, has been updated. Amendments have also been made to paragraph 6 of Section III of the Instructions.

In addition, a technical error in Appendix Ф1 to the declaration has been corrected.

Order No. 331 shall enter into force on the date of official publication.

The National Bank of Ukraine proposes for public discussion amendments to the Rules for the preparation and submission of reports by participants in the non-banking financial services market to the National Bank (hereinafter – as the Rules).

The changes are related to the need to bring the Rules into line with the requirements of the laws of Ukraine and the regulations of the National Bank regarding the improvement of reporting by credit unions, insurers, financial companies and pawnshops. The deadlines for submitting individual files of non-banking financial groups have also been changed. In particular, it is envisaged:

  • making changes to files CR14, CR17, CR19, CR21, CR151, CR152, CR161, CR162 of credit unions;
  • making changes to the IR14, IR19, IR20, IR25, IRB1, IRB2, IRCF, IRPL files of insurers and introducing a new IR27 file for them;
  • introduction of a more regular submission frequency for insurers' files:
    • monthly, starting from the reporting date February 1, 2026, for files IR18, IR25, IRCF, IRN1, IRN2, IRN3;
    • quarterly, starting from the reporting date April 1, 2026, for file IR22;
  • introduction of a new IRFR file (with the cancellation of the FR0 file submission ) for insurers;
  • making changes to files LRG01, LRI01, LRL01, LRR01, LRF02, LRF04, LRN02 of financial companies and pawnshops;
  • introduction of two new files LRF071, LRF072 for financial companies and pawnshops (with the cancellation of the submission of files LRF06, LRF07);
  • supplementing the list of files to be submitted by insurers, financial companies and pawnshops with the CR21 file;
  • changes to the deadlines for submitting files for non-banking financial groups G01, G02, G03, GF0, GT1, GT21, GT22;
  • supplementing the list of directories used to form reporting indicators with directories F048, F049, F057A, F069, F190, K152, S071, excluding directory Z220, changing the name of directory S070, etc.

The relevant norms are contained in the draft resolution of the Board of the National Bank of Ukraine “On Approval of Amendments to the Rules for the Preparation and Submission of Reports by Participants in the Non-Banking Financial Services Market to the National Bank of Ukraine” (hereinafter – the draft resolution).

You can find the materials for discussion at the following links:

Comments and suggestions to the draft resolution are accepted according to the form for submitting comments and suggestions until August 4, 2025.

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