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    Review of Ukrainian legislation for 17/06/2025

    National Bank of Ukraine

    The NBU sets the accounting prices for banking metals such as gold, silver, platinum, and palladium as of June 16, 2025. These prices are used for accounting purposes and do not oblige the NBU to buy or sell these metals at the specified prices. The message provides digital and alphabetic codes for each metal, the number of troy ounces, and the corresponding accounting price in hryvnias. It is important to note that these are only accounting prices and not market prices. They may be useful for accounting and reporting purposes but do not reflect the actual market value of the metals at the time of publication.
    This is a notification from the National Bank of Ukraine (NBU) regarding the official exchange rate of the hryvnia against foreign currencies and Special Drawing Rights (SDRs) for a specific date – June 16, 2025. The exchange rates are set for use in accounting, NBU operations with the State Treasury Service of Ukraine (DKSU), and other cases provided for by law. The NBU is not obliged to buy or sell these currencies at the specified rates. These rates are intended for reflection in accounting, conducting transactions between the NBU and the DKSU, as well as other cases defined by the legislation of Ukraine.

    Cabinet of Ministers of Ukraine

    This resolution of the Cabinet of Ministers of Ukraine launches the experimental project “Online Cabinet of Entrepreneur” for two years. The purpose of the project is to create an electronic system that will provide entrepreneurs with personalized support programs for the development of their business. The system will collect and analyze information about the activities of entrepreneurs to offer them the most relevant support programs, including those from international organizations. The most important provisions are the creation and operation of the electronic system “Online Cabinet of Entrepreneur”, ensuring electronic information interaction between various state bodies to obtain the necessary data on entrepreneurs, as well as the protection of information processed in the system.
    This resolution approves the procedure for conducting reconciliation, verification, and comparison of registry data in public electronic registers. The purpose of this process is to ensure the integrity, completeness, and reliability of the information contained in these registers. The primary sources of data are, in particular, the Unified State Demographic Register for identification data of individuals. The most important provisions are the definition of primary data sources, the establishment of a clear sequence of actions for verification, the use of web services to automate the verification process, as well as the possibility of automatic data synchronization to eliminate discrepancies.
    This resolution transallocates state budget expenditures, as stipulated for the Ministry of Education and Science for 2025. In particular, funds are reduced under the program “Educational Subvention from the State Budget to Local Budgets” and increased under the program “National Measures in the Field of Education”. The changes relate, in particular, to the delivery of textbooks and manuals to educational institutions, as well as the use of the “AICOM” complex for summarizing information. It is important to pay attention to the new requirements for documentation and procedures for obtaining funding from reallocated funds, especially for educational institutions that require emergency restoration work or the purchase of equipment to create safe learning conditions.

    This Resolution of the Cabinet of Ministers of Ukraine defines the procedure and conditions for granting educational subventions from the state budget to local budgets for the arrangement of safe conditions in general secondary education institutions in 2025. The subvention is aimed at the new construction of protective civil defense structures and dual-purpose structures in schools. The subvention can only be used for the new construction of protective structures in general secondary education institutions. Co-financing from the local budget must be ensured in a specified percentage, depending on the tax capacity index of the community.

    This Resolution approves the criteria for assessing the admissibility of state aid to business entities for the professional training of employees. State aid is not provided to entities in financial distress, for export activities, or subject to the use of domestically produced goods. The aid must have a stimulating effect, i.e., lead to an increase in the quantity or quality of professional training of employees. An important condition is the transparency of the provision of aid: providers must publish information about recipients, amounts, and purpose of the aid.

    This Resolution amends the current procedure to clarify the use of assistance funds provided to combatants and persons with disabilities as a result of war for physical culture and sports. The changes are aimed at preventing the misuse of funds and more efficient allocation of budget resources. Assistance funds may be used exclusively for payment of services related to physical culture and sports, from business entities with appropriate NACE codes. Banks are obliged to monitor transactions and return funds in case of misuse.

    This Resolution of the Cabinet of Ministers of Ukraine amends the limits on the number of passenger cars serving executive authorities in the Zaporizhzhia region. The changes concern only the indicators for the Zaporizhzhia region: the number of cars in the first and second columns has been increased, and in the third – decreased, the fourth column remains the same.

    Review of each of legal acts published today:

    ### **On the accounting price of banking metals**

    This announcement by the National Bank of Ukraine (NBU) establishes accounting prices for banking metals such as gold, silver, platinum, and palladium, as of June 16, 2025. These prices are used for accounting purposes and do not obligate the NBU to buy or sell these metals at the stated prices. The announcement provides the digital and alphabetic codes for each metal, the number of troy ounces, and the corresponding accounting price in hryvnias.

    The structure of the announcement is simple: a table with information on each banking metal. The main provisions include the fixation of accounting prices for a specific date. It is important to note that the NBU is not obligated to conduct purchase or sale transactions at these prices.

    For the use of this information, it is important to consider that these are only accounting prices, not market prices. They may be useful for accounting and reporting purposes but do not reflect the real market value of the metals at the time of publication.

    ### **On the official exchange rate of the hryvnia against foreign currencies**

    Good day! I am happy to help you understand this document.

    1. **Essence of the document:** This is a notification from the National Bank of Ukraine (NBU) on the official exchange rate of the hryvnia against foreign currencies and special drawing rights (SDRs) for a specific date – June 16, 2025. The exchange rates are established for use in accounting, NBU transactions with the State Treasury Service of Ukraine (DKSU), and other cases provided by law. It is important that the NBU is not obligated to buy or sell these currencies at the stated rates.

    2. **Structure and main provisions:** The document is a table that contains:

    * Currency digital code
    * Currency alphabetic code
    * Number of currency/SDR units
    * Currency/SDR name
    * Official exchange rate of the hryvnia to the respective currency or SDR.

    The notification provides a list of currencies and SDRs for which the official hryvnia exchange rate is set. For each currency, the hryvnia exchange rate is indicated per unit or for a certain number of units (for example, per 10, 100, or 1000 currency units).

    3. **Key points for use:** The most important thing is that these rates are intended for:

    * Reflection in accounting.
    * Conducting transactions between the NBU and the DKSU.
    * Other cases defined by the legislation of Ukraine.

    The key is the caveat that the NBU does not undertake any obligation to buy or sell currencies at these rates. This means that the rate can be used for calculations but does not guarantee the possibility of exchanging currency at this rate in the NBU itself.

    ### **On the implementation of the experimental…**
    ### Regarding the Draft Project on Implementation and Ensuring the Functioning of the Electronic System for Supporting Entrepreneurship “Online Entrepreneur’s Cabinet”

    This Resolution of the Cabinet of Ministers of Ukraine launches the experimental project “Online Entrepreneur’s Cabinet” for two years. The project aims to create an electronic system that will provide entrepreneurs with personalized support programs for the development of their businesses. The system will collect and analyze information about the activities of entrepreneurs to offer them the most relevant support programs, including those from international organizations.

    The structure of the resolution includes general provisions on the implementation of the experimental project, approval of the procedure for its implementation, determination of participants and sources of funding. It also defines the responsible authorities for coordination and information interaction. The procedure for implementing the project details the mechanism of functioning of the electronic system, user access to support programs, exchange of information between government bodies, and data protection.

    The most important provisions are:

    * Creation and functioning of the electronic system “Online Entrepreneur’s Cabinet” to provide personalized support to entrepreneurs.
    * Ensuring electronic information interaction between various government bodies to obtain the necessary data about entrepreneurs.
    * Protection of information processed in the system in accordance with the requirements of legislation on the protection of personal data and information security.
    * The possibility for individual entrepreneurs to transmit electronic copies of documents through the “Diia” mobile application to receive personalized support programs.

    ### Regarding the Approval of the Procedure for Conducting Reconciliation, Verification, and Comparison of Register Data

    Good day! I am happy to help you understand this resolution.

    1. **Essence of the Law:** This resolution approves the procedure for conducting reconciliation, verification, and comparison of register data in public electronic registers. The purpose of this process is to ensure the integrity, completeness, and reliability of the information contained in these registers. This is achieved by identifying and eliminating discrepancies between data in different registers and primary sources.

    2. **Structure of the Law:** The resolution consists of a short introductory part and the Procedure for Conducting Reconciliation, Verification, and Comparison of Register Data approved by it. The procedure describes in detail:

    * Definitions of the basic terms used in the reconciliation and verification process.
    * Stages of conducting reconciliation, verification, and comparison of data, including initiation, verification, comparison, reconciliation, completion of reconciliation, and elimination of discrepancies.
    * The role and responsibilities of register owners and primary data sources.
    * Mechanisms for data exchange.
    and the use of web services for verification and detection of changes.
    * Methods for resolving discrepancies, including automatic data synchronization.

    3. **Key Provisions:** The most important provisions of this Procedure are:
    * Identification of primary data sources, including the Unified State Demographic Register for personal identification data.
    * Establishing a clear sequence of actions for verification, matching, and reconciliation of data.
    * Use of web services to automate the verification and data exchange process.
    * Possibility of automatic data synchronization to resolve discrepancies in verified records.
    * Requirements for recording reconciliation results and preparing reports.

    I hope this has helped you better understand this document!

    On the Redistribution of Certain State Budget Expenditures Provided to the Ministry of Education and Science for 2025, and Amendments to the Procedures Approved by Resolutions of the Cabinet of Ministers of Ukraine No. 41 of January 23, 2019, and No. 131 of February 19, 2020

    Good day! Here is a brief overview of the Resolution of the Cabinet of Ministers of Ukraine No. 676 of June 11, 2025.

    1. **Essence of the Law:** This resolution redistributes state budget expenditures provided to the Ministry of Education and Science for 2025. In particular, funds are reduced under the program “Educational Subvention from the State Budget to Local Budgets” and increased under the program “Nationwide Measures in the Field of Education.” Amendments are also made to the procedures for providing textbooks and using funds in the field of education.

    2. **Structure of the Law:** The resolution consists of 5 points and amendments to two procedures approved by previous resolutions of the Cabinet of Ministers of Ukraine. The main provisions include the redistribution of budget funds, determination of directions for the use of redistributed funds, changes in the procedures for providing textbooks, and the use of budget funds for nationwide measures in education. The changes relate, in particular, to the delivery of textbooks and manuals to educational institutions, as well as the use of the “AICOM” complex for summarizing information.

    3. **Key Provisions for Use:** The most important provisions are the changes to the procedure for delivering textbooks and manuals, especially for students with special educational needs, as well as the updated procedure for using funds for nationwide measures in the field of education. It is important to pay attention to the new requirements for documentation and procedures for obtaining funding from redistributed funds, especially for educational institutions that require emergency restoration work or the purchase of equipment to create safe learning conditions.

    I hope this helps you in your work!

    Good day! Of course, I will help you understand this document.

    1. **Essence of the law:** This resolution of the Cabinet of Ministers of Ukraine defines the procedure and conditions for granting educational subvention from the state budget to local budgets for arranging safe conditions in general secondary education institutions in 2025. The subvention is directed to the new construction of civil protection defensive structures and dual-purpose structures in schools. The document establishes the criteria and conditions that projects must meet, and also defines the mechanism for the use and reporting of these funds.

    2. **Structure and main provisions:**
    * The resolution consists of several parts:
    * General provisions that define the purpose and scope of the subvention.
    * Requirements for projects that can be financed from the subvention (for example, distance learning, location in a high-risk area, no damage to the building).
    * Conditions of co-financing from local budgets (from 5% to 30% depending on the tax capacity index of the community).
    * Procedure for submitting project applications through the Unified Digital System.
    * Requirements for the use of funds, reporting and monitoring.
    * Appendices to the resolution contain:
    * A form for reporting on the use of the subvention.
    * Distribution of the amount of educational subvention between local budgets (using the example of the Feodosiivska community).
    * I cannot indicate changes compared to previous versions, as I do not have information about previous versions of this specific act.

    3. **Main provisions for use:**
    * **Targeted use of funds:** The subvention can only be used for the new construction of protective structures in general secondary education institutions.
    * **Conditions for projects:** It is important to ensure that the project meets all the criteria specified in paragraph 4 of the Procedure and Conditions (form of education, location, absence of damage, availability of project documentation).
    * **Co-financing:** It is necessary to ensure co-financing from the local budget in the specified percentage, depending on the tax capacity index of the community.
    * **Reporting:** It is important to submit reports on the use of the subvention and the status of project implementation to the relevant authorities in a timely manner.
    * **Use of the Unified Digital System:** Applications and monitoring of project implementation are carried out through the Unified Digital System.

    I hope this helps you better understand this regulation!

    [Link to the document]
    ### **On Approval of the Criteria for Assessing the Admissibility of State Aid to Business Entities for Professional Training of Employees**

    Of course, here is a brief overview of the resolution:

    1. **Essence of the Law:** The resolution approves the criteria for assessing the admissibility of state aid to business entities for professional training of employees. This is necessary to ensure compliance of Ukrainian legislation with the Association Agreement with the EU and the Law of Ukraine “On State Aid to Business Entities.” The document defines the conditions under which such aid is considered admissible for competition.

    2. **Structure of the Law:** The resolution consists of two parts: the resolution directly approving the criteria and the Criteria for Assessing the Admissibility of State Aid themselves. The criteria include general provisions, definitions of terms, conditions for granting aid, requirements for stimulating effect, restrictions on the amount of aid, and transparency requirements. Compared to the previous resolution No. 11 of 2018, this document contains updated criteria adapted to modern requirements and economic conditions.

    3. **Key provisions for use:**
    * State aid is not provided to entities in difficulty, for export activities, or on the condition of using domestically produced goods.
    * The aid must have a stimulating effect, i.e., lead to an increase in the quantity or quality of professional training of employees.
    * The maximum amount of aid is up to 50% of eligible costs but may be increased for certain categories of employees (persons with disabilities, IDPs, combatants) and small/medium-sized enterprises.
    * An important condition is the transparency of the aid provision: providers must disclose information about recipients, amounts, and purpose of the aid.
    * Eligible costs include remuneration of teachers and employees during training, travel expenses, accommodation, learning materials, and consulting services.
    * If the amount of aid exceeds EUR 3 million, additional justification is required for the necessity of the aid and the absence of a negative impact on competition.

    **On Amendments to the Procedure for Implementing the Experimental Project on Providing Assistance to Combatants and Persons with Disabilities as a Result of War for Physical Culture and Sports**

    Good day! Let’s consider the amendments to the Procedure for Implementing the Experimental Project on Providing Assistance to Combatants and Persons with Disabilities as a Result of War for Sports.

    1. **Essence of the Amendments:** The resolution amends the current procedure to clarify the use of assistance funds provided to combatants and persons with disabilities as a result of war for physical culture and sports. The changes are aimed at
    prevention of misuse of funds and more efficient allocation of budget resources.

    2. **Structure and main provisions:**
    * Restrictions are introduced regarding the type of economic activity when using aid funds.
    * Banks are obliged to control the targeted use of funds and return them in case of non-compliance.
    * The Ministry of Veterans Affairs determines the number of project participants, taking into account unused funds.
    * The list of areas of activity and Merchant Category Codes under which assistance can be used has been updated.

    3. **Most important provisions:**
    * **Targeted use of funds:** Aid funds can only be used to pay for services related to physical culture and sports at business entities with the appropriate KVED codes.
    * **Control by banks:** Banks are obliged to track transactions and return funds in case of misuse.
    * **KVED restrictions:** For code 7999, the use of funds is allowed only for entities that operate in the field of sports (KVED 93.1).

    These changes are intended to ensure more efficient and targeted use of funds allocated to support the physical activity of combatants and persons with disabilities as a result of war.

    On Amending Appendix 2 to the Resolution of the Cabinet of Ministers of Ukraine No. 1399 of December 26, 2011

    This Resolution of the Cabinet of Ministers of Ukraine amends the limits on the number of passenger cars serving executive authorities in the Zaporizhzhia region. The changes concern a specific item in Appendix 2 to CMU Resolution No. 1399 of December 26, 2011.

    **Structure and main provisions:**

    The resolution consists of one article, which amends Appendix 2 to CMU Resolution No. 1399. The changes concern only the indicators for the Zaporizhzhia region, namely:

    * The first column (name not specified) – increased from 17 to 27.
    * The second column (name not specified) – increased from 1 to 6.
    * The third column (name not specified) – decreased from 70 to 60.
    * The fourth column (name not specified) – remains unchanged (20).

    **Important provisions for use:**

    For executive authorities of the Zaporizhzhia region, it is important to take into account the new limits when planning and using vehicles. Also, attention should be paid to which indicators have been changed, as this may affect the distribution and use of the existing vehicle fleet.

    On Amendments to the Appendix to the Resolution of the Cabinet of Ministers of Ukraine No. 1341 of November 23, 2011

    Good afternoon! Here is a brief analysis of the provided act:

    1. **Essence of changes:** The resolution amends the National Qualifications Framework.

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