This Decree enacts the decision of the National Security and Defense Council of Ukraine, which defines the strategic priorities for funding the security and defense sector for 2027–2029. The document is aimed at formulating proposals for the Budget Declaration that ensure sustainable funding for the state’s defense needs in the medium term. In effect, this is a directive to the government to take defense expenditures into account when planning budget policy for the next three years.
The structure of the Decree is standard for acts of this type: it consists of three clauses, where the first enacts the decision of the National Security and Defense Council (NSDC), the second assigns control over its implementation to the Secretary of the NSDC, and the third defines the moment of its entry into force. The core content is contained in the appendix — the decision of the NSDC, which details the financial parameters and priorities for the defense sector. Compared to previous budget planning cycles, this document emphasizes long-term budget forecasting under the conditions of martial law.
The most important provisions for practical application are:
1. Determination of specific funding volumes that must be incorporated into the Budget Declaration for defense needs.
2. Establishment of priority expenditure areas that must be protected during the formulation of the 2027–2029 budget.
3. The obligation of the Cabinet of Ministers of Ukraine to consider these proposals when preparing draft budget documents, which ensures consistency between the security strategy and the financial capabilities of the state.
