From 14 January 2026, the National Bank of Ukraine (NBU) eases several currency restrictions and clarifies the rules of currency regulation to support businesses, as established by the NBU Board in Resolution No. 2 “On Amendments to Resolution of the Board of the National Bank of Ukraine No. 18 dated 24 February 2022” and Resolution No. 3 “On Amendments to Resolution of the Board of the National Bank of Ukraine No. 67 dated 14 May 2019” dated 13 January 2026.
The NBU introduces a new stimulatory limit – the “loan” limit – to increase the flexibility of Ukrainian enterprises in managing funds received from abroad. The limit corresponds to the amount of funds credited to a company’s account in a Ukrainian bank under a loan or credit received after 1 January 2026.
Within the “loan” limit, the following operations are permitted:
- repayment of “old” loans and credits (received before 20 June 2023) and payment of interest thereon;
- settlements for imported goods delivered before 23 February 2021;
- refunds to non-residents for prepayments made before 23 February 2022;
- financing of the enterprise’s foreign branches (beyond the established limit);
- repatriation of dividends (beyond the established limit).
Suppliers and manufacturers may transfer funds to consumer accounts for returned or undelivered goods under the following conditions:
- funds are returned to the account used for payment;
- the amount does not exceed the cost of the goods;
- Refunds shall be made in accordance with the procedure and within the time limits provided for by the Law of Ukraine “On Consumer Rights Protection.”
We will closely monitor further developments in this area and will report on them in future Legal News.
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