Criteria for Reservation of Employees Expanded

November 13, 2025 The Cabinet of Ministers of Ukraine introduced amendments to Resolution No. 76 by government Resolution No. 1475, allowing the reservation of military-liable employees for another category of enterprises.

Specifically, companies that develop defense technologies and innovations without involving budget funds have been granted the opportunity to obtain critically important status based on contracts with the Ministry of Defense.

The Resolution clarified the requirements for the reservation volume of employees of such enterprises: the number of reserved military-liable employees cannot exceed the limit defined by the relevant agreements (contracts) with the Ministry of Defense.

The Criteria and Procedure for determining enterprises as critically important have been supplemented with special requirements for Diia City residents who acquired resident status in accordance with part three of Article 5 of the Law of Ukraine “On Stimulating the Development of the Digital Economy in Ukraine”.

Such a Diia City resident prior to application must submit:

  • Supporting documents regarding compliance with the requirements defined in paragraph 1 of part two of Article 13 of the Law (initial compliance report); or
  • Copies of transactions and primary documents certified by the head, confirming the enterprise received income (from sales, royalties, grants, and/or investments) in the amount of at least the equivalent of 20,000 euros (at the NBU exchange rate as of January 1 of the current year) for the three full months following the month of acquiring Diia City resident status; or
  • Supporting documents regarding its compliance with the requirements stipulated by part three of Article 13 of the Law (annual compliance report).

Furthermore, it is clarified that for enterprises, institutions, and organizations (including permanent non-resident establishments) that submit an application for confirmation of critically important status, copies of supporting documents confirming compliance with the criteria specified in paragraph 2 of these Criteria, and information on the submission of tax reporting for the last tax period (new wording of paragraph two of item 8 of the Criteria) are attached to the application.

The submission of reporting can be confirmed by:

  • a copy of the tax declaration with marks (stamps) of the controlling body that received the tax declaration, indicating the date of its receipt; or
  • a receipt for the acceptance of the tax declaration in case of its submission by electronic means of communication; or
  • a receipt from the controlling body responsible for checking and accepting the package of reporting documents from taxpayers; or
  • a postal notification with a mark of delivery to the controlling body in case the tax declaration is sent by mail.

The changes are aimed at strengthening the resilience of the defense-innovation sector and the IT industry, establishing clear criteria for reservation, and ensuring stable and predictable conditions for the functioning of critically important enterprises.

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