Government Unifies the Approach to Bid Evaluation in Prozorro

On 05 February 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 132, introducing amendments to the Procedure for the operation of the electronic catalogue and to the Specifics of Public Procurement of Goods, Works and Services for Customers, as Provided for by the Law of Ukraine “On Public Procurement,” for the Period of the Legal Regime of Martial Law in Ukraine and for 90 Days from the Date of Its Termination or Cancellation.

The Resolution establishes a uniform approach to determining the expected value of procurement and evaluating tender proposals – excluding value added tax (VAT).

In particular, the Resolution provides for the following rules:

• the expected value of the procurement in the procurement notice (including open tenders, framework agreements, and the electronic catalogue) must be indicated excluding VAT;
• bidders must submit price proposals excluding VAT, regardless of their VAT status;
• the electronic system evaluates proposals and determines the winning bid based on the price excluding VAT;
• the contract price must include VAT where the winning bidder is a VAT payer and the relevant supply is subject to VAT under the law;
• in the annual procurement plan, the expected value must be indicated inclusive of VAT where the relevant supply of goods, works or services is subject to VAT.

Procurements initiated prior to the entry into force of the Resolution will be completed under the rules previously in effect. The new provisions will apply from 01 July 2026.

The introduction of a uniform approach is intended to eliminate disparities between VAT payers and non-payers and to reduce the risk of disputes regarding the methodology for bid evaluation.

We will closely monitor further developments in this area and report on them in the future Legal News.