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    Review of Ukrainian legislation for 24/09/2025

    Digest of Legislative Acts of Ukraine
    Accounting Prices for Banking Metals from the NBU (September 23, 2025)
    The National Bank of Ukraine has set accounting prices for gold, silver, platinum, and palladium. These prices are used for accounting by financial institutions, determining the value of collateral, and providing indicative guidance in the market. The NBU is not obliged to buy or sell metals at these prices.
    Official Exchange Rate of Hryvnia to Foreign Currencies and SDR from the NBU (September 23, 2025)
    The National Bank of Ukraine has set official exchange rates of the hryvnia to foreign currencies and SDR. These rates are used for accounting purposes, NBU operations with the State Treasury Service of Ukraine (DKSU), and in other cases defined by law. The NBU is not obliged to buy or sell currency at these rates.
    Decree of the President of Ukraine “On the Office of the Military Ombudsman”
    The President of Ukraine has established the Office of the Military Ombudsman as an auxiliary body. The Office will promote the control over the observance of the rights of servicemen, analyze violations, and develop proposals for their elimination. The maximum number of employees of the Office is 150 people.
    Order of the Cabinet of Ministers of Ukraine on the Transfer of Real Estate in Zinkiv
    The Cabinet of Ministers of Ukraine has transferred a building in the city of Zinkiv, Poltava region, to the ownership of the Zinkiv city territorial community. Now the community can dispose of this property at its own discretion within the limits of the law.
    Order of the Cabinet of Ministers of Ukraine on the Cancellation of the Order Regarding the European Badminton Championship
    The Cabinet of Ministers of Ukraine has canceled the previous order regarding the preparation and holding of the 2021 European Badminton Championship, as this document has become irrelevant.
    Resolution of the Cabinet of Ministers of Ukraine on the Fee for Participation in Electronic Auctions for Privatization
    The Cabinet of Ministers of Ukraine has changed the amount of the fee for participation in electronic auctions for privatization. Now the fee is 4% of the sale price of the object, but not more than 8 million hryvnias. The changes apply to both small and large-scale privatization.
    Order of the Cabinet of Ministers of Ukraine on the Approval of the Draft Convention with Australia on the Avoidance of Double Taxation
    The Cabinet of Ministers of Ukraine has approved the draft Convention with the Government of Australia on the Avoidance of Double Taxation. The Minister of Finance of Ukraine is authorized to sign this Convention, which should help to avoid tax evasion.
    Order of the Cabinet of Ministers of Ukraine on the Transfer of Projects from the USIF to the Ministry of Community Development
    The government has transferred two projects financed by KfW, namely “Promoting Social Infrastructure Development (USIF VIII)” and “Promoting Social Infrastructure Development (USIF IX)”, from the Ukrainian Social Investment Fund (USIF) to the Ministry of Development of Communities and Territories of Ukraine.
    Resolution of the Cabinet of Ministers of Ukraine on the Transfer of Apartments in Dnipro for Foster Families
    The Cabinet of Ministers of Ukraine has approved the transfer of nine apartments in Dnipro from the ownership of AS “Amber Assets” to state ownership, assigned to the sphere of management of the Ministry of Social Policy, Family and Unity. The apartments are intended for foster families from among internally displaced persons who need to improve their housing conditions.
    Resolution of the Cabinet of Ministers of Ukraine on Open Data
    The Cabinet of Ministers of Ukraine has amended the rules for publishing public information in the form of open data. The changes are aimed at improving the disclosure process to make the data more accessible, understandable, and reusable. It also provides for the possibility of transferring the software of open data portals of territorial communities from state to communal ownership.
    Order of the Ministry of Internal Affairs of Ukraine on Correcting a Technical Error in the Order on Military Service under Contract
    The Ministry of Internal Affairs of Ukraine has made a technical correction to the previous order on the procedure for selecting and admitting citizens for military service under contract in the State Border Guard Service of Ukraine, changing only the date in one of the paragraphs of the previous changes.
    Order of the Ministry of Youth and Sports of Ukraine on Reporting of Sports Schools
    The Ministry of Youth and Sports of Ukraine has made technical corrections to the previous order, which concerns the reporting form of children’s and youth sports schools. The changes are aimed at clarifying references to regulatory acts and correcting minor inaccuracies in the text.
    Order of the Ministry of Finance of Ukraine on Amendments to the Form of the Tax Declaration on Income Tax
    The Ministry of Finance of Ukraine has changed the form of the Tax Declaration on Corporate Income Tax. This was done to reflect operations with charitable assistance and adapt the declaration to changes in the Tax Code of Ukraine.
    Order of the Ministry of Internal Affairs of Ukraine on Amendments to the Procedure for Selection for Military Service under Contract in the SBGS
    The Ministry of Internal Affairs of Ukraine has amended the procedure for selecting and admitting citizens for military service under contract in the State Border Guard Service of Ukraine. The changes concern the requirements for the education of candidates, the list of documents, and the procedure for medical examination.
    Declaration of Intent between Ukraine and France regarding the Fund for Support of Critical Infrastructure
    The Government of Ukraine and the Government of the French Republic intend to create a new fund to support critical infrastructure and priority sectors of the Ukrainian economy, starting in 2026. The fund will finance projects that will help strengthen Ukraine’s resilience, with an emphasis on attracting French companies. The target funding volume is EUR 200 million.
    Declaration of Intent between Ukraine and France on Deepening Economic Cooperation
    Ukraine and France have reaffirmed their intention to deepen economic cooperation in strategic sectors to support the resilience and recovery of the Ukrainian economy. The parties plan to implement joint projects and seek financial mechanisms to support them, especially in the areas of defense, energy, transport, and digital technologies.
    Order of the Ministry of Youth and Sports of Ukraine on the List of Sports in the Reporting of Sports Schools
    The Ministry of Youth and Sports of Ukraine has amended the reporting form No. 5-FC, which is used by children’s and youth sports schools. The changes concern the list of sports for which school activities are recorded, in particular, new sports are added and some obsolete ones are excluded.
    Order of the Ministry of Energy of Ukraine on Insurance of the Liability of the Nuclear Installation Operator
    The Ministry of Energy of Ukraine has approved the procedure and conditions for insuring the liability of the operator of a nuclear installation for possible nuclear damage. The procedure defines how insurance should be carried out to ensure compensation for damage that may occur as a result of a nuclear incident.
    Memorandum of Understanding between Ukraine and the Seychelles on Cooperation in Combating Money Laundering
    The Memorandum defines a mechanism for cooperation between the State Financial Monitoring Service of Ukraine and the Financial Intelligence Unit of the Seychelles to exchange information and coordinate efforts in combating money laundering, terrorist financing, and financing the proliferation of weapons of mass destruction.
    Order of the Ministry of Defense of Ukraine No. 456 on the Form and Procedure for Issuing a Military Registration Document for Servicemen
    The Ministry of Defense of Ukraine has determined the form and procedure for issuing a military registration document for servicemen of the Armed Forces of Ukraine and the State Special Transport Service. It introduces a new sample of a military registration document in the form of a military identification card and/or an electronic military registration document in the mobile application “Army+”.
    Memorandum between Ukraine and the British Virgin Islands on Cooperation in the Field of Financial Monitoring
    The Memorandum is an agreement between the State Financial Monitoring Service of Ukraine and the Financial Investigation Agency of the British Virgin Islands. It aims at cooperation and information exchange to combat money laundering, terrorist financing, and the proliferation of weapons of mass destruction.
    Agreement between Ukraine and Norway on Partnership in Healthcare
    The agreement aims to strengthen cooperation between Ukraine and Norway in the field of healthcare. It covers a wide range of issues, from public health and prevention to the development of medical technologies and cybersecurity.
    Decree of the President of Ukraine on Awarding Servicemen
    This decree of the President of Ukraine is an act of recognition of the personal courage and dedication of servicemen who showed them in the protection of the sovereignty and territorial integrity of Ukraine. It honors heroes, many of whom, unfortunately, posthumously, for their contribution to the protection of the country.

    Review of each of legal acts published today:

    ### **Regarding the Accounting Price of Banking Metals**

    This document is an official notification from the National Bank of Ukraine (NBU) regarding the accounting prices for banking metals, set for September 23, 2025.

    **Structure and Key Provisions:**

    The notification contains a table with information on the accounting prices for gold (XAU), silver (XAG), platinum (XPT), and palladium (XPD). For each metal, the numerical and alphabetical code, the number of troy ounces (1), and the accounting price in hryvnias are indicated. An important note is that the NBU does not undertake any obligation to buy or sell these metals at the stated prices.

    **Key Provisions for Use:**

    The accounting prices specified in the notification may be used for:

    * Accounting and reporting by financial institutions.
    * Determining the value of collateral or other assets denominated in banking metals.
    * Indicative guidance for market participants regarding the value of banking metals on a specific date.

    ### **Regarding the Official Exchange Rate of the Hryvnia Against Foreign Currencies**

    This document is an official notification from the National Bank of Ukraine (NBU) regarding the establishment of the official exchange rate of the hryvnia against foreign currencies and SDRs (Special Drawing Rights) for a specific date – September 23, 2025.

    The document structure is simple: it is a table containing a list of foreign currencies and SDRs, their numerical and alphabetical codes, the number of currency/SDR units, and the official exchange rate of the hryvnia to them. It is important to note that these rates are used for reflection in accounting, for NBU operations with the State Treasury Service of Ukraine (DKSU), and in other cases defined by law.

    The most important provision of this document is the fixing of official exchange rates for the specified date. These rates are mandatory for use in cases defined by law, but the NBU is not obliged to buy or sell currency at these rates.

    ### **Regarding the Office of the Military Ombudsman**

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

    1. **Essence of the Law:** The Decree of the President of Ukraine “On the Office of the Military Ombudsman” establishes the Office of the Military Ombudsman as a permanent auxiliary body under the President of Ukraine. The Office will be engaged in promoting control over the observance of the rights of servicemen and other persons involved in the defense of the country. It will analyze
    will identify violations of these rights, develop proposals for their elimination, and provide recommendations to relevant authorities.

    2. **Structure and Main Provisions:**
    * The Decree consists of 6 points and the Regulation on the Office of the Military Ombudsman.
    * **Point 1:** Establishment of the Office of the Military Ombudsman.
    * **Point 2:** Approval of the Regulation on the Office of the Military Ombudsman, which defines its tasks, functions, and rights.
    * **Point 3:** The Military Ombudsman approves the structure and staffing of the Office.
    * **Point 4:** The State Management of Affairs provides funding for the activities of the Office.
    * **Point 5:** The Cabinet of Ministers of Ukraine resolves issues related to the establishment and ensuring the operation of the Office.
    * **The Regulation on the Office of the Military Ombudsman** defines that the Office is an auxiliary body under the President, which promotes democratic civilian control over the security and defense sector. The main tasks are to promote respect for the rights of servicemen, identify violations, analyze the causes, and prepare proposals for their elimination. The Office has the right to request information, involve specialists, prepare proposals for draft normative legal acts, and more. The Military Ombudsman manages the activities of the Office and has broad powers to perform the tasks assigned to him. The maximum number of employees of the Office is 150 people.

    3. **Key Provisions for Use:**
    * The Office of the Military Ombudsman considers complaints regarding violations of the rights of servicemen and other persons involved in defense.
    * The Military Ombudsman has the right to request information from state bodies and visit military facilities.
    * The Office develops proposals for improving legislation in the field of protection of the rights of servicemen.

    I hope this helps you better understand this decree!

    On the Transfer of Buildings to the Ownership of the Zinkiv City Territorial Community of the Poltava District, Poltava Region

    This order of the Cabinet of Ministers of Ukraine concerns the transfer of real estate, namely a building located in the city of Zinkiv, Poltava region, to the ownership of the Zinkiv city territorial community. In fact, the government transfers a real estate object from state ownership to the communal ownership of the community.

    The structure of the order is simple: it consists of one point, which clearly defines the object of transfer (a building at a specific address and land
    and the land plot under it) and the new owner – Zinkiv City Territorial Community.

    The most important provision of this order is the very fact of the transfer of ownership. From the moment this order comes into effect, the Zinkiv City Territorial Community becomes the full owner of the specified building and land plot, which gives it the right to dispose of this property at its own discretion within the limits of current legislation.

    On Recognizing as Invalid the Order of the Cabinet of Ministers of Ukraine No. 242 of March 24, 2021

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

    1. **Essence of the Order:** This order of the Cabinet of Ministers of Ukraine cancels the previous order of March 24, 2021, No. 242, which concerned the preparation and holding of the 2021 European Badminton Championship in Ukraine. In fact, the government recognized that the document regulating the organization of an already past event had lost its relevance.

    2. **Structure and Main Provisions:** The order consists of one paragraph, which clearly indicates the cancellation of a specific order. It does not contain additional provisions or changes, as its sole purpose is to terminate the effect of the previous act.

    3. **Main Provisions for Use:** Since the order is of a declarative nature and concerns the cancellation of a previous act, it does not provide for active use. The important fact is the cancellation of Order No. 242 of March 24, 2021, which means that there are no legal grounds for any actions related to the preparation and holding of the 2021 European Badminton Championship based on this canceled document.

    On Amending Resolutions of the Cabinet of Ministers of Ukraine No. 432 of May 10, 2018, and No. 183 of February 21, 2023

    Good day! Here is an analysis of the provided act:

    1. **Essence of the Law:** This resolution amends two procedures governing the conduct of electronic auctions for the privatization of state property. The changes concern the amount of the fee for participation in electronic auctions for both small and large-scale privatization.

    2. **Structure and Main Provisions:**
    * The resolution consists of a brief introductory part and the direct amendments made to two resolutions of the Cabinet of Ministers of Ukraine: No. 432 of May 10, 2018 (regarding small-scale privatization) and No. 183 of February 21, 2023 (regarding largof privatization).
    * The changes are identical for both procedures and relate to point 114 of each.
    * The fee for participation in the auction now amounts to 4% of the sale price of the privatization object (including VAT), but no more than 8 million hryvnias.

    3. **Most important provisions:**
    * **Fixed percentage and limitation:** Establishing a fixed percentage (4%) of the sale price and a maximum amount (8 million UAH) makes participation in auctions more predictable for potential buyers.
    * **Application to both types of privatization:** Unifying the approach to determining the participation fee in both small and large privatization simplifies the regulation and administration of the process.

    On the signing of the Convention between the Government of Ukraine and the Government of Australia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

    This order of the Cabinet of Ministers of Ukraine concerns the approval of the draft Convention between the Government of Ukraine and the Government of Australia, aimed at eliminating double taxation with respect to taxes on income and preventing tax evasion and avoidance.

    **Structure and main provisions:**
    The order consists of two main points: approval of the draft Convention and authorization of the Minister of Finance of Ukraine to sign it. It does not contain a detailed description of the provisions of the Convention itself, but defines the need for its conclusion to regulate taxation issues between Ukraine and Australia.

    **Key provisions important for use:**
    The most important is the fact that the Minister of Finance is authorized to sign the Convention, which paves the way for its further ratification and implementation. After signing and ratification, the provisions of the Convention will become important for individuals and legal entities receiving income from both countries, as it will define the rules for taxation of such income in order to avoid double taxation and prevent tax evasion.

    On the signing of Additional Agreements between the Cabinet of Ministers of Ukraine, KfW, Frankfurt am Main (“KfW”) and the Ukrainian Social Investment Fund (USIF) regarding the transfer of the Project “Promotion of Social Infrastructure Development (USIF VIII)” and the Project “Promotion of Social Infrastructure Development (USIF IX)” to the Ministry of Communities and Territories Development of Ukraine

    This
    The act of the Cabinet of Ministers of Ukraine concerns the transfer of two projects financed by KfW, namely “Promotion of Social Infrastructure Development (UFSI VIII)” and “Promotion of Social Infrastructure Development (UFSI IX)”, from the Ukrainian Social Investment Fund (USIF) to the Ministry of Communities and Territories Development of Ukraine. The order approves the drafts of additional agreements to the grant and project agreements between the Cabinet of Ministers of Ukraine, KfW, and USIF. The Vice Prime Minister for the Recovery of Ukraine – Minister for Communities and Territories Development is authorized to sign these additional agreements.

    The structure of the act includes: the title, preamble, two clauses containing decisions on the approval of draft additional agreements and authorization for their signing, and the signature of the Prime Minister of Ukraine.

    The most important provision of this act is the transfer of projects to the Ministry of Communities and Territories Development, which may affect the further implementation and management of these projects.

    On Approving the Transfer of Immovable Property in the City of Dnipro to State Ownership

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

    1. **Essence of the Law:** This resolution of the Cabinet of Ministers of Ukraine approves the transfer of nine apartments in the city of Dnipro from the ownership of AS “Amber Assets” to state ownership, assigned to the sphere of management of the Ministry of Social Policy, Family and Unity. These apartments are intended for provision to foster families from among temporarily displaced persons, newly created ones, or those in need of improved housing conditions, under certain conditions regarding the availability of their own housing. The Ministry of Social Policy, Family and Unity is instructed to process the issue of transferring these apartments to the respective families and, if necessary, submit proposals to the Cabinet of Ministers of Ukraine.

    2. **Structure and Main Provisions:**
    * The resolution consists of three clauses.
    * Clause 1 approves the transfer of specific apartments to state ownership.
    * Clause 2 defines the criteria for families who may be provided with these apartments, in particular, the status of temporarily displaced persons, the absence of their own housing in a safe territory, or its unsuitability for living.
    * Clause 3 obliges the Ministry of Social Policy, Family and Unity to process the issue of transferring apartments and submit proposals.

    3. **Main Provisions for Use:** The most important for use are the criteria defined in clause 2, which families must meet in order to receive the apartments.

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