Analysis of Ukrainian Legislation
NBU on Accounting Prices for Bank Metals
The National Bank of Ukraine has set accounting prices for bank metals, such as gold, silver, platinum, and palladium, as of May 15, 2025. These prices are used for internal accounting and settlements within the banking system. It is important to note that these prices are not mandatory for transactions involving the purchase and sale of bank metals.
NBU on the Official Exchange Rate of the Hryvnia
The National Bank of Ukraine has set the official exchange rate of the hryvnia against foreign currencies and special drawing rights (SDR) as of May 15, 2025. These rates are used for reflection in accounting, NBU’s transactions with the State Treasury Service of Ukraine, and in other cases provided by law. The NBU is not obliged to buy or sell these currencies at the specified rates.
CMU Resolution No. 551 on Waste Monitoring
The Cabinet of Ministers of Ukraine has approved the Procedure for Monitoring the Locations of Generation, Storage, and Disposal of Waste. This Procedure defines the organization of environmental monitoring at these locations, the collection, processing, and analysis of information on waste. Changes have also been made regarding the submission of waste declarations and the creation of an information system for waste management.
Changes Regarding the Registration of Vehicles as Humanitarian Aid
The Resolution of the Cabinet of Ministers of Ukraine simplifies the procedure for registering vehicles imported as humanitarian aid until September 5, 2023. It allows recipients and acquirers to register them on the basis of a declaration of the list of goods recognized as humanitarian aid. For passenger cars, a document confirming their value is required. The relations regarding administrative acts provided for by the resolution have been regulated in accordance with the Law of Ukraine “On Administrative Procedure”.
CMU Resolution No. 548 on Roads
The Cabinet of Ministers of Ukraine has redistributed the remaining funds of the special fund of the state budget allocated for the development and maintenance
regarding the maintenance of public roads. The sources of budget funds, including general and special funds, have been clarified. Territories of active hostilities and temporarily occupied territories were taken into account when allocating funds.
CMU Resolution on the Information Database of Natural Gas Consumption
The Cabinet of Ministers of Ukraine approved the Regulation on the information database of natural gas consumption. The database is created to monitor the use of imported and domestic gas, automated accounting of consumers and consumption volumes. The administrator of the database is LLC “Gas Transportation System Operator of Ukraine”.
Amendments to the Regulation on Civil Protection Service
Amendments have been made regarding military registration for conscripts, persons liable for military service, and reservists entering the civil protection service. In case of dismissal from service within three years after graduating from a higher education institution of the SESU, the person is obliged to reimburse the costs associated with their maintenance in such institution, except for cases of dismissal under certain circumstances.
Changes to the Remuneration of Employees in the Budget Sector
Changes have been made to the distribution of tariff categories for employees of the State Food and Consumer Service, the State Agency for Fisheries, and some other institutions. The subdivision “Territorial bodies of the State Sanitary and Epidemiological Service” has been excluded. The tariff categories for various categories of employees, such as heads of departments, professionals, doctors, and specialists, have been revised.
CMU Order Regarding the Interdepartmental Working Group on Wage Arrears
The order changes the composition of the Interdepartmental Working Group on погашення заборгованості із заробітної плати. Some members of the group have been replaced, and their positions have also been changed. The composition of the working group has been updated, which may affect the effectiveness of its work in resolving wage arrears issues.
CMU Order Regarding the Strategy for Digital Development of the Public Finance Management System
The order extends the implementation period of the Strategy for Digital Development of the Public Finance Management System until 2030. Makes changes
Review of each of legal acts published today:
### **On the Accounting Price of Banking Metals**
This announcement from the National Bank of Ukraine (NBU) contains information on the accounting prices for banking metals such as gold, silver, platinum, and palladium as of May 15, 2025. These prices are set by the NBU for accounting purposes and do not obligate the bank to buy or sell these metals at the stated prices.
The structure of the announcement is simple: it contains a table with codes (numerical and alphabetical), the number of troy ounces, the name of the banking metal, and its accounting price in hryvnias.
The most important provision is that these accounting prices are used for internal calculations and accounting within the banking system but are not binding for the purchase and sale of banking metals.
### **On the Official Exchange Rate of the Hryvnia Against Foreign Currencies**
This announcement from the National Bank of Ukraine (NBU) establishes the official exchange rate of the hryvnia against foreign currencies and special drawing rights (SDRs) for a specific date – May 15, 2025. The document lists the currencies, their numerical and alphabetical codes, the number of currency/SDR units, and the official exchange rate of the hryvnia for each. These rates are used for accounting purposes, NBU transactions with the State Treasury Service of Ukraine (DKSU), and in other cases provided by law.
The structure of the announcement is simple: it is a table containing information about official exchange rates. It is important to note that the NBU is not obligated to buy or sell these currencies at the stated rates.
When using this announcement, it is important to note that the official hryvnia exchange rates are set for a specific date – 05/15/2025. These rates are used for clearly defined purposes, such as accounting and transactions with the DKSU.
### **Some Issues of Monitoring the Places of Generation, Storage and Disposal of Waste**
Good day! Here is a brief analysis of the provided act:
1. **Essence of the law:**
Resolution of the Cabinet of Ministers of Ukraine No. 551 of May 13, 2025 approves the Procedure for monitoring places of generation, storage and disposal of waste. This Procedure defines how to organize environmental monitoring in these places, collect, process and analyze information about waste. Also, the resolution amends previous resolutions of the Cabinet of Ministers regarding the submission of a declaration on waste and the creation of an information management system.
handling of waste.
2. **Structure and Main Provisions:**
The resolution consists of three parts: approval of the Procedure for Monitoring, amendments to other resolutions of the Cabinet of Ministers of Ukraine, and provisions on entry into force. The Procedure defines the terms, subjects of monitoring, their obligations to submit information to the waste management information system, as well as actions in case of detection of pollution standards exceeding. Amendments to previous resolutions concern the expansion of the range of entities submitting waste declarations (local self-government bodies are added) and the addition of a list of entities that enter data into the waste management information system.
3. **Main Provisions for Use:**
The most important provisions are the obligations of business entities and local self-government bodies to monitor the places of generation, storage, and disposal of waste, as well as to enter relevant information into the waste management information system. Special attention should be paid to actions in case of detection of pollution standards exceeding, in particular, the obligation to notify relevant authorities. It is also important to consider that monitoring is carried out at the expense of the monitoring subjects.
**On Amendments to the Resolutions of the Cabinet of Ministers of Ukraine No. 1388 of September 7, 1998, and No. 584 of May 10, 2022**
Good day! Let’s consider the amendments to the resolutions of the Cabinet of Ministers of Ukraine regarding the registration of vehicles imported as humanitarian aid.
1. **Essence of Changes:** The resolution simplifies the procedure for state registration and temporary registration of vehicles that were imported into Ukraine as humanitarian aid before September 5, 2023. It allows recipients and beneficiaries of humanitarian aid to register such vehicles on the basis of a declaration of the list of goods recognized as humanitarian aid.
2. **Structure and Main Provisions:**
* Amendments are made to two resolutions of the Cabinet of Ministers of Ukraine: No. 1388 of September 7, 1998 (regarding the procedure for state registration of vehicles) and No. 584 of May 10, 2022 (regarding driver training and vehicle registration during martial law).
* Amendments are made to the Procedure for state registration (re-registration), deregistration of cars, buses, as well as self-propelled machines constructed on car chassis, motorcycles of all types, makes and models, trailers, semi-trailers, motorized carriages, other vehicles equivalent to them, and mopeds, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 1388 of September 7, 1998.
* Amendments are made
amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 584 of May 10, 2022 “On Driver Training and State Registration of Vehicles during Martial Law in Ukraine.”
* Registration of vehicles imported as humanitarian aid before September 5, 2023, is permitted based on the recipient’s/acquirer’s application and a declaration of humanitarian aid.
* For passenger cars, a document confirming their value is required.
* For acquirers of humanitarian aid, an act of acceptance and transfer of the vehicle and a copy of the humanitarian aid declaration are required.
* Changes are introduced regarding the temporary state registration of vehicles recognized as humanitarian aid.
* Relations regarding administrative acts provided for by the resolution are regulated in accordance with the Law of Ukraine “On Administrative Procedure.”
**3. Most important provisions:**
* The possibility of registering vehicles imported as humanitarian aid based on a humanitarian aid declaration, which simplifies the procedure for recipients and acquirers.
* Requirement to provide documents confirming the value of passenger cars imported as humanitarian aid.
* Introduction of an act of acceptance and transfer of the vehicle for acquirers of humanitarian aid.
* Regulation of relations regarding administrative acts in accordance with the Law of Ukraine “On Administrative Procedure.”
These changes are aimed at simplifying the process of registering vehicles that have been provided as humanitarian aid, which is important for meeting the needs of the population and the military during wartime.
[https://zakon.rada.gov.ua/go/548-2025-%D0%BF](https://zakon.rada.gov.ua/go/548-2025-%D0%BF)
### **Some issues of directing funds for the development of the network and maintenance of public roads**
Good day! Now I will explain everything to you.
**1. Essence of the act:**
Resolution of the Cabinet of Ministers of Ukraine No. 548 of May 13, 2025, amends the procedure for using budget funds allocated for the development and maintenance of public roads in 2025. The act redistributes the balances of the special fund of the state budget received from borrowings and revenues, and also clarifies the directions of their use. Also, the resolution amends the distribution of funds between regions, taking into account the length of roads and the current situation with hostilities.
**2. Structure and main provisions:**
* The resolution consists of three clauses and amendments to the Procedure for the use of funds approved by CMU Resolution No. 174 of February 18, 2025.
* **Clause 1** determines that the balances of the special fund of the state budget, which were formed on January 1, 2025, are directed to the program
mu “Development of the network and maintenance of public roads”.
* **Clause 2** amends the Procedure for the Use of Funds, in particular:
* The sources of formation of budget funds, including funds from the general and special funds, are specified.
* Territories of active hostilities and temporarily occupied territories are taken into account when allocating funds.
* The list of regions in subparagraph 1 of paragraph 9 has been changed.
* The annexes to the Procedure, which contain the distribution of funds by areas of use, lists of construction, reconstruction and overhaul of roads, as well as lists of measures for the development of border crossing points, have been updated.
* **Clause 3** obliges the Ministry of Finance to make appropriate changes to the state budget schedule.
3. **Key provisions for use:**
* **Targeted use of funds:** Funds should be used exclusively for the development and maintenance of public roads, as well as for the development of border crossing points.
* **Consideration of combat zones:** When allocating funds, the length of roads in areas where active hostilities are not taking place or that are not temporarily occupied should be taken into account.
* **Allocation by areas:** Funds are allocated by specific areas, such as new construction, reconstruction, capital and current repairs, road maintenance, research and development, operation of information systems, holding competitions and co-financing projects.
* **Financing of border crossing points:** A significant portion of the funds is directed to the development, construction, repair, arrangement, modernization and maintenance of border crossing points.
I hope this helps you better understand this act!
On Approval of the Regulation on the Information Database of Natural Gas Consumption
Good day! I am happy to help you understand this resolution.
1. **Essence of the law:**
The Resolution of the Cabinet of Ministers of Ukraine approves the Regulation on the Information Database of Natural Gas Consumption. This database is created to control the use of imported and domestic gas, automated accounting of consumers, consumption volumes and related market entities. The main goal is to ensure transparency and effective monitoring of the gas market in Ukraine.
2. **Structure and main provisions:**
The Regulation defines the owner and administrator of the information database, their tasks and powers. It establishes the procedure for entering data into the database, a list of information
regarding gas market participants, consumers, and the volumes of gas production, transportation, storage, and consumption. It also defines the rules for access to information, responsibility for its accuracy, and protection.
3. **Key Provisions for Use:**
The most important provisions include the identification of the database administrator (LLC “Gas Transmission System Operator of Ukraine”), the list of data to be entered by various market participants (GTS operators, GRM operators, gas production companies, suppliers), and the procedure for accessing this information. Gas market participants should pay attention to the requirements for timeliness, completeness, and accuracy of the data entered, as they are responsible for it.
**On Amendments to the Regulation on the Procedure for Service in Civil Protection by Persons of Rank and File and Commanding Staff**
Good day! I will explain everything to you now.
1. **Essence of the Changes:**
The resolution amends the Regulation on the Procedure for Service in Civil Protection, in particular, clarifies the issues of military registration for conscripts, persons liable for military service, and reservists who enter the civil protection service. Also, the changes concern the reimbursement of expenses for maintenance in higher education institutions of the SES in case of early dismissal from service. In addition, some provisions regarding working time accounting and educational qualification levels have been excluded.
2. **Structure of the Changes:**
* **Military Registration:** A requirement has been added regarding military registration at the Territorial Recruitment and Social Support Centers (TCC and SP) for conscripts, persons liable for military service, and reservists who are accepted into the civil protection service. Also, a requirement has been established regarding the military registration of male citizens who turn 17 years old.
* **Reimbursement of Training Costs:** In case of dismissal from service within three years after graduating from a higher education institution of the SES, the person is obliged to reimburse the expenses related to their maintenance in such an institution, except for cases of dismissal due to certain circumstances.
* **Other Changes:** Mentions of accounting for breaks during the working day, as well as provisions regarding the educational qualification level of a junior bachelor, have been excluded. In the text of the Regulation, district (consolidated district), city (district in cities, consolidated city) territorial recruitment and social support centers have been replaced by territorial recruitment and social support centers.
3. **Key Provisions for Use:**
* **Military Registration:** It is important to consider that for admission to the civil protection service, it is necessary to be registered with theto be registered for military service at the TCC and JV.
* **Reimbursement of Training Expenses:** Graduates of higher education institutions of the SES should be aware of the obligation to reimburse maintenance costs in case of early dismissal from service.
* **Contracts:** Changes have been made to the contract form, which provide for the obligation to reimburse the costs of training in case of termination of the contract.
I hope this explanation was helpful!
On Amendments to Appendix 2 to Resolution of the Cabinet of Ministers of Ukraine No. 1298 of August 30, 2002 on Remuneration of Employees Based on the Unified Tariff Scale of Categories and Coefficients for Remuneration of Employees of Institutions, Establishments, and Organizations in Certain Sectors of the Budget Sphere
Good day! I am happy to explain the main provisions of this resolution to you.
1. **Essence of the Law:** This resolution amends Appendix 2 to Resolution of the Cabinet of Ministers of Ukraine No. 1298 of August 30, 2002, which regulates the remuneration of employees in the budget sphere based on the Unified Tariff Scale. The amendments concern the redistribution of tariff categories for employees of the State Food and Consumer Service, the State Agency for Fisheries, and some other institutions, and also exclude some outdated subdivisions.
2. **Structure and Main Provisions:**
* The resolution amends Appendix 2 to Resolution of the CMU No. 1298.
* **Excluded:** Subdivision “Territorial bodies of the State Sanitary and Epidemiological Service” (regarding employees who are not civil servants) and Section XIII, as well as subdivision “Regional branches” of Section XXVII.
* **Amended:** Sections VII and X, which concern the territorial bodies of the State Food and Consumer Service and the State Agency for Fisheries, as well as institutions that belong to their sphere of management. The updated sections revise the tariff categories for various categories of employees, such as heads of departments, professionals, doctors, specialists, directors of research institutes, heads of laboratories, sailing crew, and others.
3. **Main Provisions for Use:**
* **Review of Tariff Categories:** Heads and accountants of budgetary institutions belonging to the State Food and Consumer Service and the State Agency for Fisheries should carefully review the new tariff categories for employees in order to correctly calculate salaries.
* **Exclusion of Outdated Subdivisions:** Pay attention to the exclusion of subdivisions that are no longer relevant to avoid errors in accounting and payroll.
* **Clarification of Employee Categories:** It is important to correctly identify employee categories (professionals, specialists, junior staff) for proper appliof the relevant tariff categories.
I hope this explanation was helpful!
On Amendments to the Composition of the Interdepartmental Working Group on Repayment of Wage Arrears (Monetary Allowance)
This document is an order of the Cabinet of Ministers of Ukraine, which amends the composition of the Interdepartmental Working Group on Repayment of Wage Arrears (Monetary Allowance). The essence of the changes is the replacement and exclusion of some members of the group, as well as changes in their positions.
The structure of the order includes a preamble, an operative part, and an annex with changes to the composition of the working group. The main changes concern the replacement of deputy ministers with state secretaries of the relevant ministries, changes to the representative of the State Property Fund, exclusion of the representative of the State Emergency Service, as well as changes to the representatives of “Ukroboronprom” and trade unions.
The most important provision of this order is the updating of the composition of the Interdepartmental Working Group, which may affect the effectiveness of its work in resolving wage arrears issues.
On Extending the Implementation Period of the Strategy for Digital Development, Digital Transformation and Digitalization of the Public Finance Management System for the Period up to 2025 and the Action Plan for its Implementation
Good day! Of course, I will help you understand this order of the Cabinet of Ministers of Ukraine.
1. **Essence of the Law:**
The order extends the implementation period of the Digital Development Strategy for Public Finance Management System until 2030. It also amends the previous order, updating the strategy and action plan to achieve the goals of digital transformation. The main goal is to consolidate information resources, implement electronic services, strengthen cybersecurity, and eliminate the influence of the human factor on information processing in the public finance management system.
2. **Structure of the Law:**
The order consists of two main parts:
* Extension of the Strategy’s validity period until 2030.
* Approval of amendments to the previous order, including the updated Strategy and action plan.
**Main provisions and changes:**
* **Extension of the term:** The key change is the extension of the Strategy’s implementation period until 2030.
* **Updated Strategy:** The Strategy provides an overview of achievements in digitalization, identifies problems that it aims to solve, approaches to implementation, goals, and bases.
