Legal news from Forvis Mazars team - July 2025

Expansion of the list of qualified activities under the Diia.City regime

On 11 August 2025, the Cabinet of Ministers of Ukraine expanded the list of qualified activities eligible for obtaining Diia.City residency status, in particular:

engineering activities involving the preparation of design documentation by a designer using building information modeling (BIM technologies);
activities related to the processing of audiovisual works (including post-production, computer graphics, animation, and special effects) and the production of phonograms.

^Source:^{Resolution of the Cabinet of Ministers of Ukraine No. 956 dated 11 August 2025 “On Amendments to the List of Activities Stimulated through the Creation of the Legal Regime Diia City”}^.

Easing of foreign exchange restrictions for business

On 6 August 2025, the next round of changes to Ukraine’s foreign exchange regulations, adopted by the National Bank of Ukraine, came into effect.

Key aspects:

allowing the transfer abroad of dividends for the period of activity starting from 1 January 2023, within a limit of up to EUR 1 million per month, subject to the simultaneous fulfillment of other requirements set forth in subparagraph 46 of paragraph 14 of the Resolution of the Board of the National Bank of Ukraine No. 18 dated 24 February 2022 “On the Operation of the Banking System During the Introduction of Martial Law”;
permitting legal entities / individual entrepreneurs to buy and sell bank metals without physical delivery, using non-cash Ukrainian hryvnias;
setting conditions for cross-border refunds of erroneously transferred foreign currency funds credited to clients’ accounts from 7 August 2025, provided the refunded amount does not exceed the amount erroneously credited earlier and the refund is executed within three business days of receiving the erroneous transfer notification;
authorizing banks to make amendments in the AIS “Credit Agreements with Non-Residents” to the record corresponding to a credit / loan agreement for the purpose of shortening the maturity date in the following cases:
- all transactions, payments, and settlements under such agreements (including the provision, receipt, or repayment of any portion of the credit / loan) have been / will be carried out exclusively after 20 June 2023;
- early repayment of debt obligations by a resident borrower to a non-resident under a credit / loan agreement is carried out solely for the purpose of offsetting reciprocal claims related to the increase of the resident borrower’s share capital by such non-resident (subject to documentary confirmation of the registration of such share capital increase).

^Source:^{Resolution of the Board of the National Bank of Ukraine No. 95 dated 5 August 2025 “On Amendments to the Resolution of the Board of the National Bank of Ukraine No. 18 dated 24 February 2022”}^.

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