Digest of Ukrainian Legislation
Accounting Prices for Bank Metals from the NBU
The National Bank of Ukraine has set accounting prices for bank metals for January 7, 2026, including gold, silver, platinum, and palladium. These prices are used for accounting purposes and are not binding for purchase and sale by the NBU. It is important to understand that these are indicative prices for asset valuation.
Official Exchange Rate of Hryvnia to Foreign Currencies from the NBU
The National Bank of Ukraine has published the official exchange rate of hryvnia to foreign currencies and SDRs for January 7, 2026. These rates are mandatory for use in accounting and other cases stipulated by law. The rates are used for reflection in accounting and for NBU transactions with the State Treasury Service of Ukraine.
Temporary Appointment of the Head of the SSU
The President of Ukraine has temporarily assigned the duties of the Head of the SSU to the Head of the Special Operations Center “A” of the SSU, Khmara Yevhenii Leonidovych. The decree was issued on January 5, 2026, and came into force from the moment of its signing. This ensures the continuity of the Security Service of Ukraine.
Decree of the President of Ukraine on the Organization of Activities of the Security Service of Ukraine
The decree defines the structure of the leadership of the Security Service of Ukraine, establishing the number of Deputy Heads of the SSU. Under martial law, the Acting Head of the SSU may be determined by the President of Ukraine. It is important that the procedure for replacing the Head of the SSU in case of his absence, especially under martial law, is established, which ensures the continuity of the Service’s management.
Appointment of the First Deputy Head of the Office of the President of Ukraine
Serhii Olehovych Kyslytsia has been appointed as the First Deputy Head of the Office of the President of Ukraine. This decision defines his powers and responsibilities within the framework of the activities of the Office of the President.
Amendments to Presidential Decrees Regarding the Activities of the Office of the President of Ukraine
The decree amends previous decrees regulating the activities of the Office of the President of Ukraine, introducing the position of the First Deputy Head of the Office of the President of Ukraine. Accordingly, adjustments are made to the powers and responsibilities of the Deputy Heads of the Office, taking into account the new position. The introduction of the position of the First Deputy Head of the Office of the President of Ukraine affects the distribution of responsibilities and the organization of the Office’s work.
Creation of a SESU Unit in the Poltava Region
The Cabinet of Ministers of Ukraine has approved the creation of a new budgetary institution: The Stateon the maintenance of oil and gas complex facilities and liquidation of oil and gas gushers of the Main Department of the State Emergency Service of Ukraine in the Poltava region. The creation of the unit does not involve additional expenditures from the State Budget, but is carried out within the funds already allocated to the SES.
### Designation of the Paying Agency in the Agricultural Sector
The Ukrainian State Fund for Support of Farm Enterprises will perform the functions of the Paying Agency from July 1, 2026. This decision designates the institution responsible for making support payments in the agricultural sector from July 1, 2026. The decision was made based on the Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding the Organizational Principles of Providing Support in the Agricultural Sector.”
### Amendments to the Action Plan for Updating Supervisory Boards and Executive Bodies
The order amends the action plan for updating the composition of supervisory boards and executive bodies of certain business entities, postponing the deadlines for certain items of the action plan and excluding one of the items. It is necessary to take into account the new deadlines for the implementation of measures when planning and organizing work on updating the composition of supervisory boards and executive bodies of the relevant business entities.
### Dismissal of the Deputy Minister of Energy of Ukraine
The Cabinet of Ministers of Ukraine dismissed Olha Yuriivna Yukhymchuk from the post of Deputy Minister of Energy of Ukraine for European Integration at her own request. Since this is an individual act, it is relevant only to the dismissed person and the Ministry of Energy.
### Amendments to the Procedure for Implementing the Ukraine Facility Instrument
Amendments have been made to the previous resolution of the Cabinet of Ministers of Ukraine, which regulates the implementation of the Ukraine Facility instrument. The changes concern the management, monitoring and control over the implementation of the Plan of Ukraine within this initiative, and also clarify the powers of various bodies involved in this process. Responsible bodies must check each recipient of funding for inclusion in the EU sanctions lists.
### Amendments to the Regulation on the Imposition of Special Obligations (PSO) on Natural Gas Market Participants
Amendments have been made to the existing regulation on the imposition of special obligations (PSO) on natural gas market participants. Funds received into the accounts of heat suppliers are primarily directed to pay for purchased thermal energy from designated producers. The changes are aimed at ensuring stable settlements
Review of each of legal acts published today:
### **On the Accounting Price of Banking Metals**
This document, published by the National Bank of Ukraine, establishes the accounting prices for banking metals as of January 7, 2026. It determines the value of one troy ounce of gold, silver, platinum, and palladium in hryvnias. These prices are used for accounting purposes and do not obligate the NBU to buy or sell these metals at the stated prices.
The document structure is simple: a table with codes (numeric and alphabetic), the quantity of troy ounces, the name of the banking metal, and its accounting price. It provides information on the value of four main banking metals.
The most important thing to understand is that these accounting prices are indicative and not a fixed rate for buying and selling. They can be useful for asset valuation, financial accounting, and other operations where an assessment of the value of banking metals is required.
### **On the Official Exchange Rate of the Hryvnia Against Foreign Currencies**
This notification from the National Bank of Ukraine (NBU) contains the official exchange rate of the hryvnia against foreign currencies and SDRs (Special Drawing Rights) for a specific date – January 7, 2026. The document specifies the numeric and alphabetic codes of the currencies, the number of currency/SDR units, the name of the currency/SDR, and the official exchange rate of the hryvnia to each of them.
The structure of the notification is simple: it is a table that contains a list of currencies and their exchange rates in relation to the hryvnia. It is important that these rates are used for reflection in accounting, for NBU operations with the State Treasury Service of Ukraine (DKSU), and in other cases determined by the legislation of Ukraine.
The most important provision of this notification is the fixation of the official exchange rate of the hryvnia against foreign currencies as of the specified date. These rates are mandatory for use in cases stipulated by law, in particular, for accounting and certain NBU operations.
### **On the Temporary Assignment of Duties of the Head of the Security Service of Ukraine**
This Decree of the President of Ukraine concerns personnel matters in the Security Service of Ukraine. It provides for the temporary assignment of the duties of the Head of the SBU to the Head of the Special Operations Center “A” of the SBU, Yevhenii Leonidovych Khmara. The decree was issued on January 5, 2026, and enters into force upon its signing.
The structure of the decree is simple: it consists of one concise paragraph that defines the temporary acting Head of the SBU. The decree does not contain any additional provisions or transitional periods.
The main provision of the decree is the appointment of a person responsible for the leadership of the SBU on a temporary basis. This is important to ensure the continuity of the Security Service of Ukraine.
### **On Certain Issues of the Bodies**
### On the Organization of the Activities of the Security Service of Ukraine
Good day! Here is an analysis of the Decree of the President of Ukraine regarding the organization of the activities of the Security Service of Ukraine:
1. **Essence of the Law:** The Decree defines the structure of the leadership of the Security Service of Ukraine, establishing the number of Deputy Heads of the SBU and the procedure for exercising the powers of the Head of the SBU in case of his temporary absence, including under martial law.
2. **Structure and main provisions:**
* It is established that the Head of the SBU has a first deputy and four deputies.
* The procedure for replacing the Head of the SBU in case of temporary absence is determined: first by the first deputy, then by a designated deputy.
* Under martial law, the President of Ukraine may appoint a temporary acting Head of the SBU.
* Previous decrees regulating the issues of the Deputy Heads of the SBU are declared invalid.
3. **Main provisions for use:**
* The procedure for replacing the Head of the SBU in case of his absence, especially under martial law, which ensures the continuity of the Service’s management.
* The number of Deputy Heads of the SBU, which determines the management structure of the agency.
### **On the Appointment of S. Kyslytsia as the First Deputy Head of the Office of the President of Ukraine**
This Decree of the President of Ukraine No. 14/2026 of January 5, 2026, concerns personnel matters in the Office of the President of Ukraine. According to this decree, Serhiy Olehovych Kyslytsia has been appointed to the position of First Deputy Head of the Office of the President of Ukraine. The decree is concise and contains only one order regarding the appointment of a specific person to the specified position.
The structure of the decree is very simple: it consists of a preamble stating the body that issued the decree (President of Ukraine), the title of the decree, the text of the appointment order, the President’s signature, and the date of issue of the decree.
Since the decree concerns only the appointment to the position, the most important provision is the very fact of the appointment of Serhiy Kyslytsia to the position of First Deputy Head of the Office of the President of Ukraine. This defines his powers and responsibilities within the activities of the Office of the President.
### **On Amendments to the Decrees of the President of Ukraine of June 20, 2019, No. 417/2019 and of June 25, 2019, No. 436/2019**
Good day! Let’s analyze this Decree of the President of Ukraine.
1. **Essence of the Law:** The Decree amends previous decrees regulating the activities of the Office of the President of Ukraine. The key change is the introduction of the position of First Deputy Head of the Office of the President of Ukraine. Also, accordingly, adjustments are made regarding the powers and responsibilities of the Deputy Heads of the Office, taking into account the new position.
2. **Structure and main provisions:**
* The Decree amends two previous Decrees of the President: No. 417/2019 and No. 436/2019.
* In Decree No. 417/2019, the Article
and 2 adds a mention of the position of the First Deputy Head of the Office of the President of Ukraine.
* In the Regulations on the Office of the President of Ukraine (Decree No. 436/2019), the changes concern:
* Inclusion of the First Deputy Head of the Office of the President of Ukraine in the list of officials.
* Clarification of the powers of deputies, taking into account the new position.
* Determining the procedure for the performance of the duties of the Head of the Office in his/her absence.
* Clarification of the duties of the First Deputy and Deputies in ensuring the performance of the tasks of the Office.
* Adjustment of provisions regarding the management of structural units of the Office.
3. **Key provisions for use:** The most important is the introduction of the position of the First Deputy Head of the Office of the President of Ukraine, which affects the distribution of responsibilities and the organization of the Office’s work. It is also important to take into account the changes in the procedure for performing the duties of the Head of the Office in his/her absence.
On the establishment of the budgetary institution “Unit for servicing oil and gas complex facilities and liquidation of oil and gas gushers of the Main Department of the State Emergency Service of Ukraine in the Poltava region”
Good day! Here is an analysis of the provided order of the Cabinet of Ministers of Ukraine:
1. **Essence of the order:** This order of the Cabinet of Ministers of Ukraine concerns the creation of a new budgetary institution, namely the “Unit for servicing oil and gas complex facilities and liquidation of oil and gas gushers of the Main Department of the State Emergency Service of Ukraine in the Poltava region.” In fact, the government agrees to the proposal of the SESU to create this unit. Financing and maintenance of the newly created institution must be carried out within the already provided funds and the number of personnel of the SESU.
2. **Structure and main provisions:** The order consists of two points. The first point contains consent to the formation of a new budgetary institution. The second point defines the sources of financing and maintenance of this institution – at the expense of the available resources of the SESU. Since this is an order on the creation of a new institution, it does not amend existing regulatory legal acts.
3. **Key provisions for use:** The most important provision is that the creation of the unit does not provide for additional expenditures from the State Budget, but is carried out within the funds already allocated to the SESU. It is also important that the unit is created specifically within the structure of the Main Department of the SESU in the Poltava region, which determines its territorial subordination and area of responsibility.
On the appointment of a Payment Agency
This order of the Cabinet of Ministers of Ukraine concerns the appointment of a Payment Agency in the agricultural sector. According to the order, the Ukrainian State Fund for Support of Farmers
The Ukrainian State Fund for Support of Farmers will perform the functions of a Payment Agency from July 1, 2026. This decision is based on the Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Organizational Principles of Support in the Agricultural Sector.”
The structure of the order consists of a reference to the relevant clause of the Law of Ukraine, the decision on appointment, and the indication of the institution that will perform the functions of the Payment Agency, as well as the date from which this decision takes effect.
The most important provision of this order is the appointment of the Ukrainian State Fund for Support of Farmers as the Payment Agency, as it determines the institution responsible for making support payments in the agricultural sector from July 1, 2026.
On Amendments to the Action Plan for Updating the Composition of Supervisory Boards and Executive Bodies of Certain Business Entities
Good day! Here is a brief analysis of the provided order of the Cabinet of Ministers of Ukraine:
1. **Essence of the Order:** The order amends the action plan for updating the composition of supervisory boards and executive bodies of certain business entities, approved by another order of the Cabinet of Ministers of Ukraine dated November 17, 2025. The changes concern the postponement of deadlines for the implementation of certain points of the action plan and the exclusion of one of the points.
2. **Structure and Main Provisions:**
* The order consists of two parts: the main part, which contains the decision to make changes directly, and the appendix, which details these changes.
* Changes are made to the action plan by changing the deadlines for the implementation of individual points (postponing from December 31, 2025, to January 31, 2026, or March 1, 2026) and excluding one point.
* Compared to the previous version of the action plan, the deadlines for the implementation of some measures have been postponed to a later date, and one of the measures has been canceled altogether.
3. **Key Provisions for Use:**
* It is necessary to take into account the new deadlines for the implementation of measures, specified in the amendments, when planning and organizing work to update the composition of supervisory boards and executive bodies of the relevant business entities.
* Attention should be paid to the exclusion of paragraph 16 from the action plan, as this measure is no longer relevant.
* The order is important for business entities that fall under the action plan, as it defines the timeframe and list of necessary actions to update the composition of their supervisory boards and executive bodies.
On the Dismissal of Yukhymchuk O.Yu. from the Post of Deputy Minister of Energy of Ukraine on European Integration Issues
This order of the Cabinet of Ministers of Ukraine concerns personnel matters and provides for the dismissal of a specific person from a government position.
**Essence of the Order:**
**Decree:**
By Decree No. 1524-р of December 30, 2025, the Cabinet of Ministers of Ukraine dismisses Olha Yuriivna Yukhymchuk from the position of Deputy Minister of Energy of Ukraine for European Integration. The basis for dismissal is the person’s own wish.
**Structure and Main Provisions:**
The decree consists of:
* Document title, date, and place of publication.
* Heading that briefly describes the content of the decree.
* The main part, which contains the decision to dismiss the person from office, indicating the grounds for dismissal.
* Signature of the Prime Minister of Ukraine.
**Important Provisions for Use:**
Since this is an individual act, it is only relevant to the dismissed person and the Ministry of Energy.
[https://zakon.rada.gov.ua/go/1771-2025-%D0%BF](https://zakon.rada.gov.ua/go/1771-2025-%D0%BF)
### **On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 1318 of November 15, 2024**
provided by the Procedure.
* **Compliance with the Framework Agreement:** The use of budget funds must be carried out in compliance with all requirements stipulated by the Framework Agreement.
* **Procurement Information:** Collection and transmission of data on procurement carried out to ensure the implementation of the Plan in a machine-readable format.
I hope this helps you better understand the essence of this act!
On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 812 dated July 19, 2022
Good day! Now I will explain everything to you.
1. **Essence of the Law:** This resolution amends the existing regulation on the imposition of special obligations (PSO) on natural gas market participants. The changes concern the specifics of gas supply to heat energy producers and budgetary institutions, in particular, the mechanism for calculating the “purchased” thermal energy, that is, the thermal energy that some enterprises purchase from others, is regulated.
2. **Structure and Main Provisions:**
* The resolution amends Resolution No. 812 of the Cabinet of Ministers of Ukraine dated July 19, 2022.
* The key change is the addition of subparagraph 10-1 to paragraph 3-1, which details the procedure for distributing funds received into the accounts of heat supply organizations that purchase thermal energy from other business entities.
* The priority of payments for purchased thermal energy from producers, the list of which is specified in Appendix 2, is introduced.
* Appendix 2 has been added with a list of heat supply and heat generating organizations to which the specifics of fund distribution apply.
* The Ministry of Community Development, Territories and Infrastructure has been replaced by the Ministry of Community Development and Territories.
3. **Most Important Provisions:**
* **Priority of payments for purchased thermal energy:** Funds received into the accounts of heat suppliers are primarily used to pay for purchased thermal energy from specified producers.
* **Distribution of Funds:** If there are not enough funds, payments are returned without execution. After settlements for purchased thermal energy, the remaining funds are distributed: 65% – to “Naftogaz Trading”, 35% – to the accounts of heat suppliers.
* **Limitation of the Amount of Payments:** The amount of funds transferred for purchased thermal energy in the current month should not exceed the amount of obligations for the previous month.
* **List of Organizations:** Appendix 2 defines the list of enterprises to which these specifics apply.
These changes are aimed at ensuring stable payments in the production and supply chain of thermal energy, especially in cases where thermal energy is produced from alternative sources or different types of fuel.
On Amending Paragraph 1 of the Resolution of the Cabinet of Ministers of Ukraine No. 894 dated July 29, 2022
This Resolution of the Cabinet of Ministers
Regarding the Law of Ukraine, it amends the previous resolution No. 894 of July 29, 2022, concerning the mandatory provision of cashless payment options by merchants.
**Structure and Main Provisions:**
The resolution contains only one clause, which amends subparagraph 4 of paragraph 1 of the CMU resolution No. 894. The deadline by which merchants had to ensure the possibility of cashless payments has been changed.
**Key Provisions and Importance:**
Instead of the fixed date “from January 1, 2026,” a term is established: “three months from the date of termination or cancellation of martial law.” This means that the obligation to provide cashless payments for certain categories of merchants is postponed and tied to the end of martial law.
***
[Link to Law:
### **On Approval of the Procedure for Returning Financial State Support Due to Deprivation or Termination of the Status of a Veteran Entrepreneurship Entity**
Good day! Here is a brief analysis of the provided act:
1. **Essence of the Act:** This resolution of the Cabinet of Ministers of Ukraine defines the mechanism for the return of state financial support by veteran entrepreneurship entities in cases of loss or termination of their special status. This is necessary to ensure the targeted use of state funds and avoid abuse.
2. **Structure and Main Provisions:**
* The resolution approves the Procedure for Returning Financial State Support.
* The Procedure defines the conditions and mechanism for returning funds received by veteran entrepreneurship entities.
* The return is carried out from the date of entry of information on the loss of status in the Unified State Register of War Veterans.
* The full amount of support is subject to return, unless otherwise provided by the documents on its provision.
* In case of late return, the amount becomes a debt, which is recovered through the court.
3. **Most Important Provisions:**
* The Procedure clearly defines that the return of funds occurs in case of deprivation or termination of the status of a veteran entrepreneurship entity on the grounds determined by the Law “On Veteran Entrepreneurship.”
* A mechanism for returning funds by transferring them to the account of the support provider is established.
* In case of non-compliance with the requirements for return, debt collection in court is provided.
***
[Link to Law:
### **On Amendments to the Resolution of the Cabinet of Ministers of Ukraine of November 29, 2024, No. 1369**
This resolution of the Cabinet of Ministers of Ukraine amends the previous resolution No. 1369 of November 29, 2024, which concerns the “State Ownership Policy.” The changes provide for the extension of the validity of certain provisions of this policy.
Structurally, the resolution consists of a short introductory part and two points of change. The first point extends the term
k, specified in the first paragraph of subparagraph 1 of paragraph 2 of resolution No. 1369, from December 31, 2025, to March 31, 2026. The second point changes the term “in one year” to “in two years” in the first sentence of paragraph 9 of the State Ownership Policy.
The most important provision is the extension of the validity of certain aspects of the “State Ownership Policy” until March 31, 2026, as well as the change in the term for reviewing certain provisions of the policy from one year to two years. This may affect the planning and implementation of state property management strategies. ****
Some Issues of Distribution of Subvention from the State Budget to Local Budgets for Providing Meals to Students of General Secondary Education Institutions for 2026
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. 1753 of December 29, 2025, introduces changes to the procedure for financing meals for students in general secondary education institutions. In particular, the list of students to whom the subvention is directed has been expanded, and the procedure for reporting on the use of funds has been clarified.
2. **Structure and Main Provisions:**
* The resolution amends the Procedure and Conditions for Granting Subvention, approved by Resolution of the Cabinet of Ministers of Ukraine No. 1456 of December 20, 2024.
* The list of students to whom the subvention is directed has been expanded, including students from radioactively contaminated territories and children with disabilities as a result of the Chernobyl disaster.
* From September 1, 2026, the subvention will be directed to a one-time meal for students receiving primary, basic, and specialized secondary education, including during pedagogical patronage.
* The reporting procedure has been clarified: the Treasury informs the Ministry of Finance and the Ministry of Education and Science monthly about the volume of subvention transfers, budget obligations, and cash expenditures.
* Technical amendments have been made to replace the phrase “subvention and subvention balance” with “subvention.”
* The form of the report on the use of the subvention has been updated.
3. **Key Provisions for Use:**
* Expansion of the list of students who are entitled to meals at the expense of the subvention, including students from radioactively contaminated territories and children with disabilities as a result of the Chernobyl disaster.
* From September 1, 2026 – providing a one-time meal for students during pedagogical patronage.
* The need to comply with the updated reporting procedure on the use of the subvention.
On Approval of Amendments to the Regulation on the Procedure for Issuing Licenses for Foreign Exchange Transactions
Good day! Now I will explain everything to you.
1. **Essence of the Law:** This resolution amends the Regulation on the Procedure for Issuing Licenses for Foreign Exchange Transactions, in particular, clarifies the grounds and procedure for revoking licenses from non-bank institutions. The main goal
