Legislative Review

April 13 – 17, 2026. Public procurement rules changed

The Cabinet of Ministers of Ukraine has adopted amendments to the public procurement rules developed by the Ministry of Economy, Environment and Agriculture of Ukraine, which will allow communities to prepare for wartime challenges more quickly. These amendments are prepared to implement comprehensive resilience plans for regions and individual cities, taking into account the recommendations of the National Procurement Commission for minimizing risks in the public procurement process.

In conditions of constant threat of shelling, traditional open bidding procedures can take a long time. The adopted innovations will allow for the fastest possible restoration of damaged equipment, construction of new distributed generation facilities, and provision of backup power for urban life support systems.

Main changes:

  • projects for the construction and repair of critical infrastructure facilities in the fuel and energy and housing and communal services sectors has been extended until October 15, 2026;
  • energy equipment (generators, cogeneration units, transformers), but also works and services for their installation and physical protection under direct contracts;
  • cogeneration plants can be serviced promptly. This will avoid long interruptions in heat and electricity supply due to bureaucratic delays.

All procurements will be carried out in compliance with the principles of transparency. Information about contracts will be posted in the Prozorro system, but without open access to sensitive data, so as not to expose the objects to danger.

The National Bank of Ukraine, by its resolution No. 37 of April 9, 2026 "On Amendments to Certain Regulatory and Legal Acts of the National Bank of Ukraine on Payment Infrastructure Oversight" updated the procedure for payment infrastructure oversight in order to increase the level of stability and reliability of the payment infrastructure.

In particular:

  • excluded the rules on oversight of payment service providers, including electronic money issuers, which are not payment system entities;
  • expanded the list of organizational and technical measures to ensure business continuity for all oversight facilities ;
  • strengthened the requirements for third-party risk management, in particular, excluded the right of a payment service technology operator to delegate the performance of functions to another payment service technology operator;
  • updated the procedure for determining the importance of payment systems and payment service technology operators;
  • improved approaches to evaluating payment infrastructure;
  • updated the terminology in accordance with the legislation on information protection and electronic communications.

The President of Ukraine signed the Law of Ukraine No. 4825-IX of March 25, 2026.

The document introduces a clear and transparent mechanism where an official property inspection becomes an automatic basis for the termination of all charges. Thus, the law protects owners of destroyed homes from unfair debts.

The new Law provides for:

  • exemption of owners of damaged or destroyed housing from paying for housing and communal services;
  • cancellation of the fee for managing an apartment building if it is unfit for operation due to destruction;
  • determining the procedure for accounting for losses caused to property owners as a result of armed aggression;
  • reporting of management companies to consumers on all funds received.

Among the important innovations, the norm also applies to housing that was destroyed starting from February 24, 2022. According to Yevhen Pyvovarov, the law also regulates the interaction between authorities and service providers so that damage is recorded promptly and the compensation mechanism is clear.

The legislative changes will be in effect during martial law and for one year after its end.

The President of Ukraine signed Law No. 4835-IX, which concerns changes in the collection of military duty (basic draft law No. 15110)

The amendments clarify the term of military conscription after the end of martial law.

Currently, military duty for individual entrepreneurs of groups 1–3 is established from January 1, 2025 and is paid until December 31 of the year in which martial law is terminated or abolished, that is, it is valid only until the end of the year of the end of martial law.

The proposed changes provide for a different approach, in particular, that the military levy will also be effective from January 1, 2025, but it is proposed to be extended until December 31 of the third calendar year following the year in which martial law is abolished or terminated, i.e. after the end of martial law, it will still be automatically paid for three years.

In particular, the following fee rates have been established:

  • for individuals at the level of 5%;
  • for individual entrepreneurs of the 1st, 2nd and 4th groups of the simplified taxation system, a fixed payment of 10% of the minimum wage established on the first day of the current month is provided (in 2026 - UAH 864.7);
  • for payers of the 3rd group of the single tax - both individual entrepreneurs and legal entities (except for electronic residents) - the rate will be 1% of the income received.

For military personnel and employees of law enforcement agencies (AFU, SBU, Foreign Intelligence Service, DIU of the Ministry of Defense, National Guard, State Border Guard Service, and other military formations), the military fee rate will be:

  • 1.5% of income in the form of cash benefits, rewards and other payments, not provided for by law;
  • separately, that after the end of martial law, the 1.5% rate will continue to apply to certain categories of payers in accordance with the established procedure.

The rule regarding taking into account the paid military duty when calculating tax obligations for single tax payers is also maintained.

The Ministry of Finance of Ukraine, in its letter No. 26120-06-10/10018 of April 9, 2026, drew the attention of primary financial monitoring entities (PFMs), in particular accountants, to the need for timely registration with the State Financial Monitoring Service .

The obligation to register applies to:

  • accountants (except those working under an employment contract);
  • companies providing accounting services;
  • tax consultants.

Accounting is mandatory only in the event of actual performance of the relevant activity.

the State Financial Monitoring Service through the E-Cabinet of the financial monitoring system has been introduced since February 2, 2026. It is through this service that all documents and information for registration are submitted.

To facilitate the work, the Ministry of Finance has prepared a video instruction on filling out the U-FM form.

Failure to submit, late submission, or submission of inaccurate information is punishable by a fine of up to UAH 340,000.

At the same time, timely submission of information through the E-Cabinet in accordance with the established procedure is considered proper performance of duty and allows you to avoid sanctions.

The Ministry of Justice of Ukraine, by order No. 667/5 of March 16, 2026 “On approval of amendments to the Rules for organizing office work and archival storage of documents in state bodies, local self-government bodies, enterprises, institutions and organizations and recognizing as invalid Order of the Ministry of Justice of Ukraine No. 1656/5 of September 7, 2015 ” updated the rules for office work and archival storage of documents.

The changes concern the procedure for processing documents, conducting an examination of their value, removing them for destruction, and supplementing the composition of long-term storage documents. Special attention is paid to working with documents under martial law: the procedure for handling documents and their storage under special conditions has been determined, including issues of their movement, accounting, and preservation.

A new section has been introduced dedicated to office management during a special period, which is critically important for entities in risk areas.

The marking of the "Copy" mark has been clarified. It is now necessarily placed on the front side in the upper right corner of the first sheet of the document. This unifies the design of copies in different institutions and eliminates practical errors due to different interpretations of the norms.

The wording has been changed: instead of “local authorities,” the term “local executive authorities and local self-government bodies” is now used. This clarification streamlines the range of entities that form and transmit documents.

From now on, documents will be seized for destruction based on case nomenclatures.

An additional certificate is provided when destroying financial documents, which includes information about:

  • lack of tax audits and financial control ;
  • expiration of the minimum storage period;
  • lack of documents important for compensation for losses from the aggression of the Russian Federation;
  • absence of disputes and legal proceedings;
  • lack of documents falling under Articles 39 and 39-2 of the Tax Code.

This strengthens control over the destruction of important documents and prevents the loss of valuable information.

The list of long-term storage documents has been supplemented. A new category has been added to this list: personalized information about salaries and other payments to insured persons.

The procedure for transferring documents during the reorganization of territorial bodies of ministries and central government bodies, including cases of the creation of separate units, has been specified.

The rules have been supplemented with a new section on handling documents during a special period. It defines the procedure for organizing office work during mobilization and martial law, transferring archival documents, their evacuation, recording damage, and actions in the event of loss or theft of documents.

In particular, it provides for the following:

  • the head of the institution issues a document that defines the procedure for record-keeping during mobilization, active hostilities, temporary occupation, and demobilization;
  • the documents from combat or temporarily occupied territories are transferred to the archive at the place of termination of the institution or to a higher-level body in another region;
  • the archival institution shall notify the State Archival Service of Ukraine of the acceptance of documents for storage, their number, date and location, ensure the preservation of documents and prevent the leakage of information about their location (the procedure for the evacuation, storage and destruction of documents is determined by separate order of the Ministry of Justice No. 3194/5);
  • after the deoccupation of the territory, a special commission inspects the premises where the documents were stored and records damage, loss or destruction of documents, conducts detailed photo and video recording , and draws up acts together with the police, the State Emergency Service and local authorities;
  • in the event of theft or loss of archival documents, institutions must notify the State Archival Service, take measures to record the losses and, if possible, restore the documents.

These changes are aimed at ensuring the preservation of documents of historical, legal, and evidentiary value in the difficult conditions of wartime.

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