The President of Ukraine signed the Law of Ukraine "On the Information and Communication System "State Agrarian Register" (SAR), which was adopted by the Verkhovna Rada of Ukraine on September 19, 2024 under No. 3980-IX .
The introduction of the provisions of the law will contribute to the implementation of Ukraine's Plan for the implementation of the European Union's Ukraine Facility initiative in accordance with the Plan (chapter Reform 3. "Improving institutional and administrative capacity to manage investment programs") and for the further digitization of the Ukrainian agricultural sector, which is one of the requirements of international partners.
According to the generally adopted law, the following is envisaged:
- expansion of the range of SAR users. State support will be available not only to producers of agricultural products, but also to organizations of water users and subjects of the agro-industrial complex;
- regulation of the legal status of SAR and sources of its financing;
- determination of powers of the holder, administrator and technical administrator of SAR, as well as SAR objects and types of register information that will be processed in it;
- ensuring the possibility of forming extracts from SAR;
- determination of the rights and obligations of SAR users;
- determining the mandatory use of SAR data and/or SAR management software during the provision of state support, provision of partial guarantees for credit obligations by small and medium-sized business entities, provision of agricultural product insurance support;
- bringing the provisions regulating the functioning of SAR into compliance with the requirements of the Law of Ukraine "On Public Electronic Registers";
- formation of separate subsystems (sections) of the register, which will ensure the possibility of transforming the current State Agrarian Register, which currently functions in accordance with the Law of Ukraine "On State Support of Agriculture of Ukraine", into the State Register of Agricultural Producers (farm register);
- implementation of monitoring of targeted use of state support and aid, grants in agriculture, taking into account the position of international partners;
- ensuring electronic information interaction of SAR with other information and communication systems, electronic information resources, cadastres and systems.
The online platform of the State Agrarian Register was launched on August 12, 2022. As of September 18, 2024, more than 176,000 agricultural producers are registered in the SAR. During the specified period, more than 50 support programs were implemented through SAR.
The Cabinet of Ministers of Ukraine, by Resolution No. 1193 of October 18, 2024, approved the list of energy equipment and other goods for the restoration of energy infrastructure facilities, which will be exempt from VAT and import duties.
Exemptions will be applied to the importation of the following goods and equipment into Ukraine within the framework of agreements financed by the Energy Support Fund of Ukraine, established under the Energy Community Secretariat:
- oil and oil products,
- hydraulic turbines,
- various pumps,
- engines and generators,
- electric generator installations,
- transformers,
- batteries,
- electrical equipment,
- electrical instruments,
- vehicles, in particular trucks and self-propelled machinery,
- tools and other goods needed to restore damaged energy infrastructure.
The Ministry of Finance of Ukraine, by Order No. 470 of September 27, 2024, made changes to the Procedure for Accounting of Tax Payers and Fees, approved by Order No. 1588 of the Ministry of Finance of December 9, 2011 (hereinafter – the Procedure).
The main purpose of the order is to bring the provisions of the Order into compliance with the legislation, in particular:
- Law of Ukraine No. 2801-IX of December 1, 2022 "On Amendments to Certain Legislative Acts of Ukraine Regarding Ensuring the Conclusion of the Agreement between Ukraine and the European Union on Mutual Recognition of Qualified Electronic Trust Services and Implementation of European Union Legislation in the Field of Electronic Identification".
- Law of Ukraine No. 3257-IX of July 14, 2023 "On Amendments to Certain Legislative Acts of Ukraine Regarding Regulation of Activities of Separate Subdivisions of a Legal Entity Formed in Accordance with the Legislation of a Foreign State".
- Law of Ukraine No. 3603-IX of February 23, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Improving Online Communication with Taxpayers and Clarifying Certain Provisions of the Legislation".
- Law of Ukraine No. 3813-IX of June 18, 2024 "On Amendments to the Tax Code of Ukraine Regarding the Peculiarities of Tax Administration During Martial Law for Taxpayers with a High Level Of Voluntary Compliance with Tax Legislation".
In particular, the issue of accounting for joint activity agreements and property management agreements is proposed to be set out separately, to improve the provisions of the Procedure regarding the former and not to change the latter.
In addition, a number of technical amendments have been made to the Procedure, as well as the forms of individual annexes have been improved.
The President of Ukraine signed Law No. 10143 on amendments to the Code of Ukraine on Bankruptcy Procedures, which brings Ukrainian legislation closer to European standards.
This legal document provides for the improvement of the bankruptcy procedure and bringing it closer to European standards. Including the introduction of preventive restructuring.
The law introduces a mechanism of preventive restructuring, which will allow a business that finds itself in a difficult financial situation to avoid bankruptcy.
The procedure involves a complex of managerial, financial, legal and technical measures to prevent the insolvency of the enterprise.
The procedure lasts no more than 6 months and costs much less than pre-trial rehabilitation or bankruptcy.
The adoption of the law was one of the requirements of the Ukraine Facility Plan and brings Ukrainian legislation closer to EU standards through the implementation of Directive 2019/1023 of the European Parliament and the Council of the European Union.
The Ministry of Finance of Ukraine published the draft resolution of the CMU "On Approval of the Procedure for Maintaining the Unified Register of Equipment" (hereinafter – the draft resolution).
The draft resolution was developed in accordance with Article 38 of Law of Ukraine No. 3817-IX of June 18, 2024 "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel" (hereinafter – Law No. 3817-IX), which defines the requirements for entering information / excluding information about equipment for the preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products, except for nicotine-containing products for oral use, which is imported into the customs territory of Ukraine, stored and/or used in the customs territory of Ukraine, to/from the Unified Register of Equipment, making changes to the information contained in the Unified Register of Equipment.
In particular, paragraph 1 part 3 of Art. 38 of Law No. 3817-Х determines that the Procedure for Maintaining the Unified Register of Equipment is approved by the Cabinet of Ministers of Ukraine.
It is proposed to establish that this resolution enters into force on January 1, 2025, but not earlier than the day of its publication.
The Cabinet of Ministers of Ukraine changed the Procedure for stopping the registration of a tax invoice/ adjustment calculation in the URTI. Amendments were made to the Procedure for stopping the registration of a tax invoice/ adjustment calculation in the Unified Register of Tax Invoices in order to ensure the implementation of the provisions of Law of Ukraine No. 3706-IX "On Amending the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Peculiarities of the Export of Certain Types of Goods During the Period of Martial Law".
Changes were made in the part of conducting automated monitoring of compliance with the criteria for assessing the degree of risk of tax invoices/adjustment calculations, which reflected operations of export outside the customs territory of Ukraine in the customs regime of export of goods to which the regime of export security is applied.
The procedure is supplemented by new regulations that determine the signs of unconditional registration of tax invoices/adjustment calculations, which reflect operations of export outside the customs territory of Ukraine in the customs regime of export of goods to which the regime of export security is applied, and specify the mechanism of automated monitoring for such operations.
The Cabinet of Ministers of Ukraine adopted a resolution approving the list of energy equipment and other goods developed by the Ministry of Energy for the restoration of energy infrastructure facilities that are exempt from VAT and import duty when imported into Ukraine within the framework of agreements financed by the Energy Support Fund of Ukraine.
The relevant resolution "Some Issues of Implementation of item 937 of Chapter XXI "Final and Transitional Provisions" of the Customs Code of Ukraine and Clause 881 Subsection 2 of Chapter XX "Transitional Provisions" of the Tax Code of Ukraine" was approved at the Government meeting.
Such goods include oil and oil products, hydraulic turbines, various pumps, engines and generators, power generating sets, transformers, batteries, electrical equipment, electrical equipment, vehicles, including trucks and self-propelled machinery, tools and other goods necessary for the restoration of damaged energy infrastructure.
Also, this document approves the developed procedure for confirmation of operations for the import of goods into Ukraine, which refers to agreements financed at the expense of the Energy Support Fund of Ukraine, established at the Energy Community Secretariat.
Exemption from the tax and customs burden on energy equipment and other goods imported at the expense of donor aid will help speed up the recovery of energy infrastructure damaged by enemy attacks. This will help ensure a stable passage of the heating season, support reliable energy supply for citizens of Ukraine, businesses and critical infrastructure facilities.
The Cabinet of Ministers of Ukraine changed the order of payments to families of fallen soldiers and police officers. Changes were made to the Procedure for paying monetary compensation for unused vacation days to family members of military personnel and police officers in the event of their death. It is assumed that in the year of deaths of servicemen of the Armed Forces, the Security Service of Ukraine, the Foreign Intelligence Service, the Main Intelligence Directorate of the Ministry of Defense, the National Guard, the State Border Service, the State Security Administration, the State Special Communications Service, the State Special Transport Service, and the policemen of the National Police to determine the amount of monetary compensation for annual basic leave and additional leaves the number of calendar days of vacation set is applied:
- to military personnel – in item 1 of Art. 101 of the Law of Ukraine "On Social and Legal Protection of Servicemen and Their Family Members" (from 30 to 45 calendar days depending on years of service) and in the first paragraph of item 4 of Art. 101 of the Law of Ukraine "On Social and Legal Protection of Servicemen and Their Family Members" (from 2 to 15 calendar days depending on the place of service and position);
- police officers – in Part 2 of Art. 93 of the Law of Ukraine "On the National Police" (30 calendar days) and in Part 3 of Art. 93 of the Law of Ukraine "On the National Police" (from 1 to 15 calendar days depending on length of service.
The Ministry of Economy of Ukraine published on its website the draft Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Regarding Deregulation of Economic Activity."
Today, in all spheres of legal regulation, there is a large number of instruments of state regulation, which negatively affects the initiation of economic activity by economic entities and their entry into the relevant markets, which is extremely unacceptable for the economy of the state, which is under martial law. At the same time, the procedure for obtaining permits requires large time and financial costs of business entities and creates an additional administrative burden on them.
Thus, according to a preliminary analysis, more than 1,000 instruments of state regulation of economic activity were identified in all spheres of legal regulation.
In this regard, there is a need to revise the tools for regulating the spheres of economic activity, with the aim of optimizing or canceling those that are excessive, unfounded and not relevant, since it is additional business costs that may be associated with the search and processing of regulatory acts, which contain notoriously outdated and not relevant mandatory requirements in the field of economic activity, by searching for mechanisms and procedures for their implementation, which can lead to a lack of benefit in entrepreneurial activity, leaving unimplemented new entrepreneurial solutions, areas of activity, etc.
According to the explanatory note, the draft Law proposes amendments to the legislative acts of Ukraine, which ensure the legal regulation of the existence of state regulatory instruments in the above-mentioned areas.
