Legal updates (16.01.2025)
The Forvis Mazars team has prepared for you a list of recent Legal updates in Ukraine.
Below, you will learn about:
- Legislative changes for Diia City residents;
- State authorities approved inspection plans for 2025;
- The moratorium on inspections for certain companies was cancelled;
- The option for cancelling the reservation is available on Diia portal;
- Existing reservations are automatically extended for a month;
- New criteria of criticality from the Ministry of Finance;
- New criteria of criticality from the Ministry of Economy;
- New criteria of criticality from the Ministry of Agriculture;
- New criteria of criticality from the Ministry of Digital Transformation.
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Legislative changes for Diia City residents
On 01.01.2025, the law stimulating the development of the digital economy in Ukraine came into force. Therefore, the conditions for Diia City residents will become even more convenient.
Key aspects:
- Tax incentives for Diia City residents who are startups (i.e., who temporarily do not fulfil certain Diia City criteria) have been restored.
- Companies whose ownership structure includes any residents of the aggressor state, regardless of where they live, are prohibited from joining Diia City.
- Contains a provision that expressly stipulates that the drafting of acts or other documents to confirm the fact of performance of works (provision of services) under gig contracts is not required (it should be noted that the provision on the mandatory signing of the act is not provided for in the gig contract).
- Charitable assistance provided by Diia City residents to the Armed Forces of Ukraine and other military formations is exempt from withholding tax.
- VAT on services provided by non-resident gig-specialists has been cancelled.
- Clarifies that Diia City residents who do not meet the requirements for the average amount of remuneration and the number of gig specialists/employees in a particular month should pay additional personal income tax for the relevant months at the rate of 18% at his/her own expense.
- Provides that an applicant may attach to the application for the status of a Diia City resident an application for switching to taxation as a Diia City resident – a corporate income taxpayer under special conditions.
- Provides an opportunity for gig specialists to combine work under a gig contract and dual education.
State authorities approved inspection plans for 2025
The State Tax Service, the Pension Fund, the State Labor Service, the Ministry of Economy, the NEURC and several other state authorities have approved state inspection plans for 2025. The lists of companies included in the inspection plans for 2025 are published on the official websites of the state authorities.
Sources: Order of the Pension Fund of 26.11.2024 No. 150; Schedule of documentary scheduled inspections of taxpayers for 2025; Order of the Ministry of Economy “On Approval of the Annual Plan of State Supervision (Control) of the Ministry of Economy of Ukraine for 2025” of 21.11.2024 No. 26290; Order of the State Labor Service “On Approval of the Annual Plan of State Supervision (Control) Measures of the State Labor Service of Ukraine for 2025” of 29.11.2024 No. 200; Resolution of the NEURC “On Approval of the Plan of State Control Measures of Business Entities Operating in the Fields of Energy and Utilities for 2025” of 13.11.2024 No. 1940.
The moratorium on inspections for certain companies was cancelled
On 01.01.2025, amendments to the Resolution of the Cabinet of Ministers of Ukraine “On Termination of State Supervision (Control) and State Market Supervision under Martial Law” came into force.
Key aspects:
- The moratorium on certain types of inspections has been lifted, in particular, with respect to companies engaged in the production of medicines, wholesale and retail trade in medicines, and import of medicines.
- Allows tax authorities to conduct documentary inspections of single taxpayers of groups 1 and 2. The moratorium on such inspections expired on 12.01.2024.
The option for cancelling the reservation is available on Diia portal
On 01.12.2025, the option for cancelling the reservation became available on the Diia portal.
Key aspects:
- Cancellation of a reservation is possible by a reasonable submission by the head of a critical company application.
- There is a limit – cancellation of a reservation is possible not more than once every 30 days.
- If the company loses its criticality status, the reservation will be automatically cancelled.
Source: Official announcement of the Diia press service of 31.12.2024.
Existing reservations are automatically extended for a month
On 25.12.2024, a resolution of the Cabinet of Ministers of Ukraine on the automatic extension of reservations from mobilization for one month, but not longer than until 28.02.2025, came into force. The decision is related to the temporary suspension of the state registers due to a cyberattack.
Key aspects:
- The decision applies to reservations that were valid on 19.12.2024.
- In particular, if an employee's reservation was due to expire on 20.12.2024, it was automatically extended until 20.01.2025, and if an employee's reservation was due to expire on 31.12.2024, it was similarly extended until 31.01.2025.
New criteria of criticality from the Ministry of Finance
On 27.12.2024, new Criteria according to which the Ministry of Finance of Ukraine (hereinafter – the Ministry of Finance) determines companies, institutions, and organizations that are important for the national economy came into force.
Key aspects:
- Companies will be defined as important for the sectors of the national economy if they meet at least one of the following criteria:
- audit entities that provide services for the statutory audit of financial statements under contracts with companies of public interest and/or companies of strategic importance for the economy and security of the state, in accordance with the list of state-owned objects of strategic importance for the economy and security of the state;
- performing work and providing legal, consulting, agency and other services for the Ministry of Finance on the basis of contracts (agreements, memorandums, contracts) concluded for a period of at least six months on the management of state-owned property, implementation of the state debt policy, dispute resolution, consideration of cases related to the fulfillment of state debt obligations of Ukraine;
- other criteria determined by the Ministry of Finance.
New criteria of criticality from the Ministry of Economy
On 20.12.2024, new Criteria according to which the Ministry of Economy of Ukraine (hereinafter – the Ministry of Economy) determines companies that are important for the sectors of the national economy came into force.
Key aspects:
- Criteria for companies:
- receiving state support in the form of grants;
- performance of works/services for the Ministry of Economy on the basis of long-term contracts;
- the amount of the accrued average salary of employees is not lower than the average salary in the country for the last reporting tax year multiplied by a coefficient of 2 for companies with an average number of employees of at least 50 people or by a coefficient of 3 for companies with an average number of employees of at least 20 people;
- operation in several regions of Ukraine;
- status of an industrial park participant or investor with significant investments;
- monopoly position in the market or strategic importance for the supply of other companies.
- Criteria for foreign representative offices:
- accreditation in Ukraine and compliance with all legal requirements;
- operations outside the territories of hostilities or temporarily occupied regions;
- salaries of employees at a level not lower than the average salary in the country multiplied by a coefficient of 2.
New criteria of criticality from the Ministry of Agriculture
On 24.12.2024, new Criteria according to which the Ministry of Agrarian Policy and Food of Ukraine (hereinafter – the Ministry of Agriculture) determines companies that are important for the sectors of the national economy came into force.
Key aspects:
- The determination of companies that are important for the national economy in the field of agriculture in a special period is based on the following criteria, in particular:
- cultivates agricultural land on an area of at least 500 hectares for agricultural activities, or
- the amount of personal income tax paid for the previous reporting quarter is at least UAH 324 thousand, or
- has an annual income of at least UAH 20 million, and
- the presence of the main KVED specified in the order.
New criteria of criticality from the Ministry of Digital Transformation
On 20.12.2024, new Criteria according to which the Ministry of Digital Transformation of Ukraine (hereinafter – the Ministry of Digital Transformation) determines companies that are important for the sectors of the national economy in the field of digitalization came into force.
Key aspects:
- The Company will be defined as important for a sector of the national economy in the field of digitalization if it meets at least one of the following criteria:
- provides the core of the electronic communication network to mobile operators, data centers or Internet access providers;
- provides electronic communication services or ensures the operation of networks providing access to the exchange of Internet traffic;
- administers public top-level domains (.ua, .ukr);
- acts as a provider of electronic communication services;
- acts as the administrator of the centralized database for telephone number portability;
- provides qualified electronic trust services, in particular, creates at least 1,000 electronic signature certificates per year;
- operates in the IT industry in accordance with the Law of Ukraine “On Stimulating the Development of the Digital Economy”, has an average salary of at least EUR 1,200 and at least 9 employees;
- ensures the functioning of national electronic registers, databases and information systems of central authorities;
- promotes the development of the IT industry by providing financial support for innovative projects, scientific activities, or creative industries in the amount of at least UAH 30 million per year;
- provides information counteraction to the aggressor through automated systems and the Internet;
- develops innovative solutions and technologies for the defense sector;
- other criteria are defined by the order.
Contacts
Tetiana Levkivska Senior Legal Manager
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