The Verkhovna Rada of Ukraine adopted the Law (reg. No. 12301), which comprehensively regulates the issue of ensuring the rights and freedoms of internally displaced persons (IDPs). The document will replace current Law of Ukraine "On Ensuring the Rights and Freedoms of Internally Displaced Persons" No. 1706-VII and takes into account the current challenges associated with a full-scale war.
The new law will enter into force three months after its official publication. From that moment on, Law No. 1706-VII will become invalid.
The document establishes unified approaches to state support for IDPs and defines guarantees at all stages of displacement — from adaptation to possible return home or reintegration.
Among the key innovations are new guarantees for pensions, housing, digital services, and the organization of state policy in the field of protecting the rights of IDPs.
One of the most important changes was the legislative consolidation of the principle of equality of pension rights.
The new Law expressly provides that for persons who have the IDP status, additional or different requirements from the general procedure may not be established regarding:
- assignment of a pension;
- payment of pensions;
- recalculation;
- transfer to another type of pension.
Thus, the IDP status should not limit a person's right to pensions.
The law provides for the creation of an electronic cabinet for an internally displaced person.
With the help of the new digital service, it is planned:
- to assess the needs of IDPs;
- to determine the level of their integration at the new place of residence;
- to analyze the effectiveness of state support;
- to simplify the interaction of IDPs with government agencies.
A separate block of the new law is devoted to housing issues.
It is assumed that the state will contribute to the provision of housing through:
- general mechanisms provided for by housing legislation;
- special support programs specifically for internally displaced persons.
In addition, for certain categories of IDPs determined by the Cabinet of Ministers, restrictions on the terms of residence in housing for temporary residence during martial law or state of emergency, as well as within six months after their completion, will not apply.
For the first time, the new Law defines the legal status of places of temporary residence of internally displaced persons.
We are talking about the possibility of arranging such places in:
- modular towns;
- dormitories;
- hotels;
- other habitable buildings or parts thereof.
This will allow for a clearer regulation of the issues of their functioning and financing.
The Law also defines the main functions of the central executive body, which will be responsible for the formation and implementation of state policy in the field of ensuring the rights and freedoms of internally displaced persons.
This approach should ensure the continuity of state policy to support IDPs, regardless of personnel or structural changes in the government.
The Verkhovna Rada of Ukraine adopted as a basis draft law No. 15172 "On Securitization and Covered Bonds". The document is designed to bring the Ukrainian financial market closer to EU standards and create conditions under which banks will be able to attract much more funds for long-term lending to individuals and enterprises.
The main purpose of the changes is to allow banks to convert already issued long-term loans (for example, mortgages) into liquid securities. Instead of waiting 10-20 years for debt repayment from borrowers, the bank will be able to attract money from investors to secure these loans and immediately direct the funds received to issue new loans.
The adoption of this law creates market prerequisites for a systematic reduction in the cost of credit resources for citizens and businesses.
The draft law provides for the following systemic changes:
- emergence of new securities: modern instruments are introduced — securitization bonds and bonds with coverage. They will allow attracting "long" money to the economy, in particular from non-state pension funds and foreign investors;
- creation of specialized financing platforms: these are new intermediary companies (specialized financial companies – SFC), which will buy out pools (packages) of loans from banks and issue securities against them. Such a mechanism guarantees the transparency of the process;
- double level of investor protection: a person or company that purchases new bonds will have the right to demand payment both from the issuing bank itself and at the expense of the property that acts as collateral (coverage pool);
- immunity from bank bankruptcy: if a financial institution becomes insolvent, investors' money and collateral will not be included in the total liquidation estate of the bank, i.e. they will not be able to be withdrawn to repay other debts.
- introduction of independent control: the market will receive new infrastructure participants. Among them are "independent controllers of the coverage pool", who will constantly monitor the condition of collateral property, and "special administrators", who will take over the management of loans in the event of bank closure;
- implementation of the EU quality standard (Simple, Transparent and Standardized - STS). To confirm that securities are simple, transparent and standardized (as it works in Europe), special authorized verification agents will work. The entire market will be supervised by the National Securities and Stock Market Commission;
- updating legislation: the draft law comprehensively changes more than 15 existing laws (on banks, capital markets, depository system, etc.) and cancels the outdated law "On Mortgage Bonds". For the full completion of the reform, separate draft amendments to the Tax and Civil Codes will be submitted.
In fact, the draft law creates a mechanism for the reusable use of bank capital, which allows to significantly increase the potential of lending to the economy without proportionally increasing the resource base of banks. The law does not just introduce new instruments, but turns a bank loan from a "one-time" asset into an asset that can repeatedly provide new financing for the economy.
The implementation of these innovations does not require additional costs from the state budget of Ukraine.
The Ministry of Finance of Ukraine has opened registration of employees of internal audit functions for certification. Documents can be submitted until July 10, 2026 inclusive.
Certification is carried out in accordance with the Procedure for Certification of Employees of Internal Audit Functions, approved by the Order of the Ministry of Finance.
The right to undergo certification is granted to employees of internal audit units who have at least two years of work experience in internal audit units of state authorities, their territorial bodies or budgetary institutions belonging to the sphere of their management.
First of all, it is recommended to pass certification:
- heads and deputy heads of internal audit units;
- heads and deputy heads of structural subdivisions as part of internal audit units;
- officials who are entrusted with the authority to carry out internal audit.
For registration, it is necessary to submit the following package of documents to the Ministry of Finance of Ukraine through the ASCOD electronic document management system:
- registration application in the prescribed form;
- certificate of employment;
- a copy of the international certificate (if any);
- cover letter.
The date of submission of documents is considered to be the date of their registration with the Ministry of Finance of Ukraine.
After the completion of the acceptance of documents, the Certification Commission will consider the submitted materials and decide on their inclusion in the list of candidates registered for the exam. The certification schedule indicating the date, time, place and format of the exam will be published on the official website of the Ministry of Finance of Ukraine no later than one month before the exam.
You can familiarize yourself with the updated Procedure for Certification of Employees of Internal Audit Units by following the link.
The Ministry of Finance of Ukraine by Order No. 286 of May 28, 2026 amended the Requirements for the creation of a control tape in electronic form in cash registers, software cash registers, and modems for data transmission, as well as the Procedure for transferring information from cash registers to the bodies of the State Tax Service of Ukraine.
The document updates two key regulations:
- Requirements for creating a control tape in electronic form;
- Procedure for transferring information from cash registers and cash registers to the State Tax Service, approved by the Order of the Ministry of Finance No. 1057of Oct 8, 2012.
Among the changes:
- certain terms have been updated in accordance with the current legislation;
- the words "On Confirmation of Conformity" are replaced by "On Technical Regulations and Conformity Assessment";
- certain provisions regarding the National Bank of Ukraine have been clarified;
- one of the paragraphs of the Procedure for the transfer of information was deleted.
However, the most significant changes relate to the technology of fiscal data processing.
The innovations are of a technical nature. In fact, we are talking about changing the architecture of processing and storing fiscal data in the systems of the State Tax Service.
The Ministry of Finance reports that the changes are related to the modernization of the cash register data collection and storage system.
Within the framework of this modernization, the complex of primary data processing of cash registers is excluded from the technological chain of information transmission.
For business entities, the changes do not require any action from the business.
The Ministry of Finance emphasizes that Order No. 286:
- does not require replacement of cash registers or cash registers;
- does not provide for flashing cash registers;
- does not need to replace modems;
- does not require re-registration of the cash register;
- does not introduce new reports or additional reporting.
That is, all technical changes take place on the side of the State Tax Service.
Order No. 286 entered into force on Jun 30, 2026.
