The Cabinet of Ministers of Ukraine approved the draft Law of Ukraine "On Amendments to the Law of Ukraine "On Audit of Financial Statements and Auditing" and certain laws of Ukraine on improving legislation in the field of auditing."
The provisions of the draft law are aimed at fulfilling Ukraine's European integration obligations and implementing the strategy for introducing sustainable development reporting by enterprises. Its goal is to implement the norms of European legislation in the field of providing assurance on sustainable development reporting, improving the legal regulation of audit activities, creating favorable conditions for the development of the audit profession, improving the quality of audit services, and promoting Ukraine's integration into the European audit services market.
Key changes to the draft law :
- introduction of certification of sustainable development auditors in accordance with European standards;
- mandatory application of international assurance standards on sustainability reporting when performing specialized audit assignments;
- creation of a separate section in the Register of Auditors for entities entitled to provide assurance services on sustainable development reporting, which will allow for the formation of a transparent database of providers of such services;
- determining an effective mechanism for controlling the quality of audit services in the field of ensuring the reliability of sustainable development reporting.
The adoption of the Law will help to effectively adapt the national legislation in the field of auditing to the requirements of the European Union, which will ensure an increase in the quality and transparency of audit services, strengthen the trust of investors and partners in Ukrainian business and facilitate the access of enterprises to international markets. This will create a favorable investment climate, as well as open up new opportunities for Ukrainian auditors in the European market. After all, today, sustainable development reporting, prepared in accordance with European standards in combination with an assurance report, is one of the key factors in increasing the investment attractiveness and competitiveness of companies.
The Cabinet of Ministers of Ukraine adopted a resolution “On Amendments to the Procedure for Providing Micro-Grants for the Creation or Development of Business.” The document, developed by the MCSC, expanded opportunities for entrepreneurs in the creative industries, namely:
- maximum size of microgrants has been increased for entrepreneurs in the cultural and creative industries;
- list of expenses that can be covered by the grant has been expanded (in particular, these are specific creative services: text editing, audio and video processing, post-production, royalty payments);
- flexible conditions for participation have been introduced for various business formats — from freelancers-sole proprietors to companies creating new jobs.
The Cabinet of Ministers of Ukraine has regulated the obligation of customers to publish in the Prozorro system information on prices for building materials and resources purchased during repairs and construction. This decision ensures compliance with the norms of Law No. 3988-IX, increases transparency in the procurement sector, allows for control of budget expenditures and reduces the risks of abuse. The Cabinet of Ministers adopted the relevant resolution at its meeting on September 1.
Previously, Law No. 3988-IХ had already determined that customers are obliged to publish documents with prices for material resources in Prozorro - indicating the quantity, cost, transportation costs and country of origin. The adopted resolution determined that even if a contract for the purchase of services for current repairs (including the development of design documentation), works on new construction, works on the construction of facilities with the development of design documentation, reconstruction, restoration, major repairs of a construction facility is concluded without using an electronic procurement system, documents containing information on prices for material resources in a machine-readable format are still attached to the report on such a contract.
All information on construction procurement must now be available in machine-readable format. This will allow journalists, experts, and citizens to quickly analyze how much the state is paying and for what. This eliminates the possibility of hiding inflated prices and ensures the efficient use of budget funds in wartime.
In the event of changes to procurement contracts, in particular regarding prices for material resources, customers will also publish new prices.
In addition, given the need to quickly restore fuel and energy complex facilities, carry out repairs, and prepare for the next heating season, the Government extended the exemptions from the use of electronic procedures for the procurement of gas piston , gas turbine, cogeneration units, and other equipment. At the same time, the obligation to publish prices and reports on such procurements is provided.
Natural gas market entities have the opportunity to purchase compressor, gas piston and/or gas turbine gas pumping units, including those that have been in use, as well as services necessary for their assessment without conducting procurement procedures. At the same time, the purchase of such units that have been in use is carried out at a price that does not exceed their cost, determined on the basis of an expert opinion or a property assessment report.
The Government has also placed another emphasis on the procedure for amending procurement contracts. The position has been clarified that the contract price may change by up to 10% with each price change in the event of fluctuations in the price of goods on the market. Thus, in the event of significant fluctuations in market prices, customers will not be forced to terminate the contract and hold a new tender. At the same time, a maximum limit of 50% of the change in the initial price of goods in the contract is introduced, which, together with the mandatory publication of documentary justification for the price change, will serve as a safeguard against possible abuses.
In addition, the gradual digitalization of all procurement processes continues: the resolution now directly provides for the registration of certain decisions of authorized persons of the customer in the form of electronic documents, without the need to create them on paper.
The National Bank of Ukraine, by its Resolution No. 105 of August 28, 2025 "On Amendments to Certain Regulatory and Legal Acts of the National Bank of Ukraine on Authorization of Financial Service Providers" (hereinafter - the Resolution), introduced certain restrictions on the conduct of economic activities by financial companies not related to the provision of financial services.
In particular, the Resolution provides for the right of a financial company to engage in other economic activities not related to the provision of financial services only when the income from such economic activities does not exceed 20% of the company's total income according to reporting data as of July 1 and January 1 of each year.
The specified norm aims to promote the stability of the non-bank financial market and takes into account the legislative powers of the National Bank as the regulator of this market.
The resolution also improves approaches to assessing the property status of owners of significant participation in non-bank financial institutions.
The resolution entered into force on September 3, 2025. At the same time, the provisions relating to the introduction of restrictions on financial companies' conduct of economic activities not related to the provision of financial services enter into force on January 1, 2026.
The Ministry of Digital Transformation of Ukraine has published draft Licensing Terms for Lottery Operators. They clearly define the "rules of the game": who and how receives a license, what requirements are imposed on lottery operators, and under what conditions they operate.
What exactly does the document provide for:
- comprehensive requirements and list of documents for obtaining a license as a lottery operator
- organizational, technological, financial and other standards of operators' work
- requirements for electronic systems and reporting
- rules for the distribution and conduct of state lotteries.
The state agency PlayCity will be the regulator of the lottery market .
The draft License Terms have been published on the website of the Ministry of Digital Affairs. Public discussions will last for a month. After that, the Ministry of Digital Affairs will process citizens' proposals, coordinate the document with state bodies, and adopt a resolution.
The Verkhovna Rada of Ukraine supported in the first reading draft law No. 102325-д on the legalization and taxation of cryptocurrency in Ukraine.
Draft Law No. 102325-д “On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Regarding the Regulation of the Turnover of Virtual Assets in Ukraine” defines the features of taxation of transactions with virtual assets.
Thus, taxable income from transactions with virtual assets is subject to income tax (for legal entities ) and personal income tax (for individuals):
- Personal income tax at a rate of 18% and military duty at a rate of 5% are taxed on profits from transactions with virtual assets, which are defined as the difference between sales revenues and costs of acquiring virtual assets during the year;
- resulting loss reduces the profit from transactions with virtual assets in subsequent periods until their repayment;
Not taxable:
- income from transactions involving the exchange of virtual assets for other virtual assets;
- annual income from the sale/disposal of virtual assets up to one minimum wage;
- value of virtual assets obtained as a result of their emission (creation), or free of charge receipt, or received by the taxpayer solely in exchange for his personal data.
The document stipulates that an individual must keep separate records of transactions with virtual assets and independently declare income and pay taxes.
The Cabinet of Ministers of Ukraine adopted the resolution "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 627 of June 16, 2021" dated September 3, 2025, which improves the exchange of information between tax authorities and local governments through the information and analytical system for managing the planning and execution of local budgets "LOGICA".
From now on, local governments will receive not only data on legal entities, but also information on the status of settlements with the budget of individual taxpayers.
The document also clarifies the list of data that local councils submit to the LOGICA system, including information on rental rates.
This innovation will give territorial communities more tools for effective planning and control of local budget revenues.
The Cabinet of Ministers of Ukraine has approved a package of changes for the medical system. At a regular meeting of the Cabinet of Ministers of Ukraine, 14 regulatory legal acts related to the healthcare sector were considered and adopted. This package of decisions comprehensively covers the needs of the healthcare system, strengthens patient protection and creates conditions for the implementation of modern practices. Each of the resolutions is aimed at solving specific tasks in the healthcare system: from increasing funding for complex surgical cases and developing transplantation to protecting the health of children in kindergartens and more transparent management of medical institutions.
In particular, the Cabinet of Ministers of Ukraine has approved amendments to the Medical Guarantees Program, which provide for increased funding for healthcare facilities that provide assistance to patients with complex injuries.
In addition, the Government has adopted changes that will allow patients with chronic coronary syndromes to receive elective stenting services free of charge.
A resolution was also adopted that regulates the transplantation procedure according to the "domino" principle, including the search for first recipient - second recipient pairs, medical indications for the first recipient, and a list of organs that may be used as a donor for the second.
Another important change is that the Government has defined clear grounds for terminating a contract with the head of a state-owned or municipally-owned healthcare facility.
A list of mandatory measures for the health protection of preschoolers has been approved, and this is a serious step towards the safety and well-being of little Ukrainians.
In addition, the Government has taken a number of decisions to ensure continuous access to medicines. First, legal uncertainty regarding medicines imported into the country as humanitarian aid has been eliminated. Second, the procedure for declaring prices has been regulated.
The decrees and orders open up more opportunities for hospitals and make the healthcare system more modern and sustainable. This is another step towards making quality, free healthcare accessible to every Ukrainian.
