The President of Ukraine signed the Law of Ukraine No. 4564-IX dated July 31, 2025 (basic draft law No. 13002) “On Amendments to Article 12 of the Law of Ukraine “On Limited Liability and Additional Liability Companies” regarding the possibility of creating additional capital by the company and making contributions to the additional capital of companies by the company’s participants.
We would like to remind you that the current legislation does not provide for norms regarding additional capital in LLC, which investors could rely on without any reservations and obtain legal opinions (so-called legal opinions), without warning about the possible risks associated with the current gap in corporate legislation regarding contributions to additional capital.
The corporate law legislation of many countries includes provisions regulating relations that relate to or are equivalent to contributions to additional capital of an LLC, as provided for by Law No. 4564-IX.
It is in Ukraine's interest that Ukrainian and foreign investors have the mechanisms and choice to conduct investment transactions within Ukrainian jurisdiction. This will not only allow for more active investment in LLCs, but also potentially increase foreign exchange inflows into Ukraine.
According to the amendments to the Law of Ukraine "On Limited Liability and Additional Liability Companies", it will now be stated that, separately from the authorized capital of the company, the company's charter may provide for the creation of additional capital of the company at the expense of contributions from its participants.
Contributions to the additional capital of the company are made by participants without changing the nominal value or changing the size of the company's authorized capital.
The decision of the general meeting of the company's participants on raising a contribution to the additional capital of the company shall determine the amount of such contribution. A company participant's contribution to the additional capital of the company may be money, securities, or other property, unless otherwise established by law.
Law No. 4564-IX will enter into force on the day following the day of its publication.
The Cabinet of Ministers of Ukraine adopted a resolution developed by the Ministry of Justice of Ukraine and providing for amendments to Resolutions No. 1290 of December 9, 2021 and No. 619 of May 30, 2024.
The purpose of the document is to harmonize the provisions of regulatory legal acts, ensure proper legal regulation regarding the functioning of the Electronic Register of Notarial Acts and the use of special forms of notarial documents.
In particular, the resolution "On Amendments to the Resolutions of the Cabinet of Ministers of Ukraine No. 1290 of December 9, 2021 and No. 619 of May 30, 2024 " provides for:
- standardization of the procedure for simultaneous maintenance by notaries of the Electronic Register of Notarial Acts and a paper register for registration of notarial acts within the framework of the implementation of the experimental project;
- regulation of relations related to providing access to information from the Electronic Register of Notarial Acts in the event of reorganization of state notary offices, in particular regarding the transfer of access to its legal successor;
- clarification of the list of information that is not subject to entry into the Electronic Register of Notarial Acts, but is contained in the registers for registration of notarial acts in paper form, determined by the Rules for conducting notarial records (in particular, data on the amount of payment for a notarial act or state duty, grounds for exemption from it, and signatures of persons who applied for the performance of a notarial act);
- granting the authorized person of the administrator of the Unified Register of Special Forms of Notarial Documents the authority to enter into this register information about forms that were destroyed, lost or stolen and not delivered to customers (state notary offices, archives, private notaries).
The adoption of the resolution will help harmonize the provisions of regulatory legal acts and regulate relations in the relevant field, which will prevent inconsistencies during the practical implementation of the norms and ensure the proper functioning of the Electronic Register of Notarial Acts as a component of the Unified State Electronic System of e-notarial services, and will also allow for effective accounting and control of the use of special forms of notarial documents.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Vocational Education", which provides for amendments to labor legislation.
The Law of Ukraine "On Vocational Education" No. 4574-IХ of August 21, 2025 (hereinafter - Law No. 4754) provides for amendments to the following legislative acts of Ukraine and the Labor Code of Ukraine, namely:
- Article 21 shall be supplemented with parts six and seven of the following content: “A student employment contract is a special type of employment contract concluded between a student and an enterprise, institution, or organization, which provides for the combination of on-the-job training, in particular dual training, within the framework of an educational program, with the performance of work functions. The term of a student employment contract may not exceed the term of study.”
The law proposes to amend articles: 63, 82, 197, 203, 207, 213, 220, 252 of the Labor Code.
Part two of Article 197 of the Labor Code should be deleted.
Exclude articles: 201, 204-206 of the Labor Code.
It is also planned to change the terms of payment for interns.
Law No. 4754 will enter into force on the day following the day of its publication, except for:
- Article 40, Part Four of Article 42, Article 47, which will enter into force one year after the date of entry into force of this Law;
- part two of Article 62, which will enter into force on January 1, 2027;
- part three of Article 61, which will enter into force on January 1, 2030;
- subparagraph 6 of item 5 of this section, which shall enter into force on January 10, 2026.
The Cabinet of Ministers of Ukraine approved the draft Law "On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Regarding the Implementation of International Automatic Exchange of Information on Income Received through Digital Platforms."
The adoption of this draft law is an important step towards harmonizing tax legislation with European standards and fulfilling Ukraine's obligations as a candidate for EU membership and the Organization for Economic Cooperation and Development (OECD). The document is designed to fulfill international obligations to the IMF, as well as to implement EU Council Directive 2021/514 (DAC7) and the OECD Model Rules on Reporting by Digital Platform Operators.
The law will provide the prerequisites for Ukraine's accession to the global data exchange system on income received through digital platforms (such as Bolt , Airbnb , Booking , Uber , Glovo , etc.).
Information on the income of digital platform users, tax residents of Ukraine, will be received by the State Tax Service from both platform operators and foreign tax authorities. Taxpayers whose income falls under the new conditions will mostly not need to file separate declarations, the digital platform operator will act as the tax agent.
Key changes in taxation
For the income of individuals - accountable sellers, a personal income tax rate of up to 5% will be applied if:
- separate bank account was opened for platform revenues and payments were made through it;
- such persons are not self-employed and do not have employees;
- annual income does not exceed 834 minimum wages (approximately UAH 6.7 million as of January 1, 2025);
- there is no trade in excisable goods.
The total personal income tax rate remains 18% for everyone who does not meet the specified conditions (for example, has employees, has not opened a separate account, is a self-employed person).
If no more than three sales are made through the platform during the year for an amount of up to 2 thousand euros, it is allowed to use an existing current account opened for personal needs.
Income from the sale of goods through platforms, if it does not exceed 12 subsistence minimums per year (in 2025 conditions - UAH 36,336), is not taxable income.
This means that one-time small sales of household items by Ukrainians will remain outside the tax burden.
The Ministry of Finance of Ukraine, by Order No. 383 of August 1, 2025, amended its Order “On Approval of the Form of an Application for Entering a Storage Location into the Unified Register of Storage Locations and on Making Changes to the Information Contained in the Unified Register of Storage Locations, the Procedure for Filling it Out, the Form of an Extract from the Unified Register of Storage Locations and Codes and Types of Goods (Products)” No. 159 of March 17, 2025.
The amendments approved the form of the Application for the Provision of an Extract/Extracts from the Unified Register of Storage Places and updated the name of the order.
If necessary, a business entity that carries out activities with excisable goods (ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes, and fuel), information about which is contained in the Unified Register of Storage Places, has the right to apply for an extract from the Unified Register of Storage Places in paper or electronic form (Part 23, Article 39, Section VI of the Law of Ukraine "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel" No. 3817-IX of June 18, 2024).
The Cabinet of Ministers of Ukraine, by its Resolution No. 1048 of August 26, 2025 “On Amendments to the Procedure for Suspending Registration of Tax Invoices/Calculating Adjustments in the Unified Register of Tax Invoices”, adopted changes that improve the mechanism for suspending registration of tax invoices. This will halve the number of taxpayers facing blocking.
The resolution will enter into force on September 27, 2025 (30 days from the date of its official publication).
Expected changes:
- for businesses in regions with a risk of hostilities — unconditional registration of invoices;
- for small and medium-sized businesses — higher thresholds for unconditional registration and "positive history."
These changes will take effect in 30 days to allow time for system reconfiguration .
This will help reduce the number of business entities facing blocking, establish clearer and more transparent rules, and reduce bureaucracy. So that businesses that work honestly and meet their budgets do not live in constant fear of having their invoices blocked.
The Verkhovna Rada of Ukraine adopted as a basis and in its entirety the draft Law of Ukraine on Amendments to Article 11 of the Law of Ukraine "On the Organization of Labor Relations under Martial Law" (Registration No. 13388).
The current norm, stipulated in Part 1 of Article 11 of the Law of Ukraine “On the Organization of Labor Relations under Martial Law,” determines that for the period of martial law, the effect of certain provisions of a collective agreement may be suspended at the initiative of the employer.
The adopted Law proposes to reword this provision, providing that for the period of martial law, the employer may initiate the suspension of the effect of certain provisions of the collective agreement that regulate the relations defined by this Law. At the same time, the effect of such provisions may be suspended only by mutual consent of the parties to the collective agreement in the manner specified by this collective agreement.
The Law of Ukraine also provides that within three months from the date of its entry into force, the parties to a collective agreement shall conduct collective negotiations on the renewal of individual suspended provisions of the collective agreement. In the event of a joint decision to renew the validity of individual provisions of the collective agreement, the employer party shall notify the body that carried out the notified registration of this collective agreement of such a decision within a week.
The adopted Law will contribute to improving the procedure for suspending individual provisions of a collective agreement, and will also allow resolving issues regarding the validity of those collective agreements ( their provisions), the effect of which is currently suspended in accordance with Article 11 of the Law "On the Organization of Labor Relations under Martial Law."
The Cabinet of Ministers of Ukraine adopted amendments to Resolution No. 216 of March 7, 2022 "Some Issues of Procurement of Medicines, Medical Devices and Auxiliary Means for Them."
This document defines the list of medical goods that are purchased by the State Enterprise "Medical Procurement of Ukraine" at the request of the Ministry of Health.
Thanks to the approved changes, patients will be able to access modern medicines and products that were not previously centrally procured. The updates concern both existing items and new categories of medical products that will be procured for the first time.
In particular, unique implants for the treatment of complex forms of scoliosis in children have been added to the list. They have the feature of "growing" with the patient, which reduces the number of repeat operations in the future. The use of special pediatric screws during implant placement makes the operations more precise and safer, and also reduces the risk of complications. This is an important step for children who require long-term and complex treatment of spinal curvature.
In addition, the state will purchase medicines for the treatment of autoimmune and neuromuscular diseases. This area includes four drugs: immunoglobulin for intravenous administration, albumin, methylprednisolone and rituximab. They are used in the treatment of complex diseases of the nervous system, which significantly affect the quality of life of patients. The purchase of these medicines is planned to be carried out by the end of 2025.
The expansion of the list allows to cover more types of medical products necessary for the treatment of patients. The purchase of new items from the updated list will be carried out by the State Enterprise "Medical Procurement of Ukraine" in accordance with current procedures and at the expense of the state budget.
