REVIEW OF CHANGES IN LEGISLATION IN FEBRUARY 2025
February 28 The Verkhovna Rada of Ukraine adopted a bill to stimulate charity during martial law.
The draft law is intended to equalize the tax consequences of personal income tax on charitable contributions in monetary and non-monetary forms. According to the text of the draft law, it is proposed to allow enterprises not to include in taxable income charitable contributions that do not exceed 8% of the taxable income of the previous year (currently 4%). This doubles the limit on charitable contributions for enterprises if more than 4% of this amount was transferred to charitable organizations.
February 26 The Verkhovna Rada adopted a draft law on the establishment of the Supreme Administrative Court, which provides for the creation of two administrative courts to replace the liquidated District Administrative Court.
According to the text of the draft law, the following is provided for:
- creation of two judicial instances: the Specialized District Administrative Court and the Specialized Appeal Administrative Court, which will perform the functions of an appellate instance and will be part of the higher specialized courts of Ukraine;
- the procedure for electing judges will be carried out on a competitive basis, announced by the High Qualification Commission of Judges of Ukraine (HQCJ), which will be held within a month after the law enters into force;
- An Expert Council consisting of three representatives of the Council of Judges of Ukraine and three from international organizations will be involved in the selection of candidates for the positions of judges of specialized courts;
- In the administrative court, it will be possible to challenge the appointment of heads of ministries, heads of anti-corruption structures, prosecutors of the State Bureau of Investigation, and orders of central authorities, except for presidential decrees, which can be challenged only in the Supreme Court.
One way or another, despite the remarks of the Main Legal Department of the Verkhovna Rada of Ukraine, the conclusion of the VRU Committee on Ukraine's Integration into the EU, and other qualified specialists, the law was adopted in the second reading.
The draft law does not provide for the following:
- the creation of Specialized District and Appeal Administrative Courts will take place without clearly defined funding;
- The draft law does not define the voting regulations and clearly define the functions of the Expert Council for the election of judges;
- The newly established courts will not consider cases appealing decisions of the High Council of Justice and the High Qualification Commission of Judges.
February 9 The law on changes to the conduct of economic activities in the energy and heat supply sectors came into force .
Among the main changes the law proposes are the following:
1. Changes before the expiration date of the technical specifications
The technical conditions for connection are valid for up to three years, with the possibility of extension provided that the customer: has approved the design documentation, paid the connection cost, and received construction permits.
The total validity period of technical specifications cannot exceed six years. The introduction of clear deadlines reduces the possibility of abuse by customers without real intentions regarding construction.
2. Changes to the right to reserve capacity
A new capacity reservation mechanism is being introduced for wind farms from 20 MW. The customer must conclude a connection agreement within two years. The reservation cost is 5 euros per kilowatt and is included in the connection cost. If the agreement is not concluded, the funds remain at the disposal of the SOG (System Operator of the Grid).
3. Changes regarding connection to a single network (so-called cable pooling)
The law allows the connection of generation from different sources at a single point, which optimizes the use of network infrastructure. Previously, the cable mechanism Pooling was not regulated, creating obstacles to combining different types of generation. Now it simplifies the connection of RES (Renewable Energy Sources), reduces the costs of individual connection points and opens up new opportunities for investors in renewable energy.
The law also removes restrictions on exceeding the installed capacity of the customer's electrical installations. Now, the actual capacity of electricity supplied to the network must not exceed the permitted capacity at the connection point.
The regulator has been given the authority to establish the procedure for connecting generating installations to the networks of other producers that already have connections to the networks of the TSO/SOG (Transmission System Operator). The total electricity output capacity of all installations must not exceed the permitted capacity at the connection point, and electricity must be accounted for separately for each producer.
4. Changes on accession to existing treaties
Existing connection agreements must be brought into line with the new requirements within three months, in particular regarding the advance payment. If the advance payment is not made within nine months from the date of entry into force of the Law, the agreement becomes invalid.
The customer is obliged to transfer to the TSO the design documentation for the connection works within nine months or initiate the termination of the contract. In case of failure to comply with the requirement, the contract is automatically terminated. If the customer terminates the contract, the TSO returns the paid "advance payment".
These requirements do not apply to agreements on the connection of renewable energy facilities in temporarily occupied territories, if such agreements were in force on February 24, 2022 and the project documentation was agreed upon. After the territories are excluded from the list of occupied territories, the parties must bring the agreements into compliance within a year.
The term of the connection agreement for renewable energy facilities is extended for three years from the date of entry into force of the Law, if the agreement was in force on February 24, 2022, the project documentation was approved, and the connection fee was paid.
5. Changes regarding payment for joining
The connection customer has the right to pay in advance for connection to the TSO networks in the amount of 10 euros per kilowatt. Payment must be made in two stages: 1) the first part (50%) within thirty days after receiving the technical specifications, and 2) the second part (50%) within twelve months from the date of receiving the technical specifications.
The Customer also has the right to terminate the contract within 6 months and return the funds paid. If the Customer does not submit the project documentation within 12 months, the contract is terminated and the funds are not returned.
February 28 The law on amendments to the regulation of legal entities of certain organizational and legal forms during the transition period came into force .
The law provides for a transitional period for the transformation of "enterprises" into business companies, in particular the corporatization of state and municipal enterprises into joint-stock companies or limited liability companies, over a three-year period.
Among other changes, the law proposes the following:
1. Prohibition on the creation of new legal entities in the following forms:
- state-owned enterprises;
- utility companies;
- joint utility companies;
- private enterprises;
- foreign enterprises;
- enterprises of public associations, religious organizations, trade unions;
- consumer cooperative enterprises.
2. Restrictions on making changes to the Unified State Register for state and municipal enterprises, except for:
- liquidation or transformation;
- changes in the head or composition of the liquidation commission;
- transfer of property to the State Property Fund;
- opening of bankruptcy proceedings.
3. Prohibition on assigning property to legal entities on the right of economic management or operational management.
4. Amendments have been made to regulatory legal acts, the Civil Code of Ukraine, the Land Code of Ukraine, and the Code of Ukraine on Bankruptcy Procedures.
5. The Commercial Code of Ukraine shall cease to be valid six months from the date of entry into force of this Law (August 28, 2025).
The law enters into force on the day following its publication, with certain provisions coming into force after three years and six months.
On February 11, the Cabinet of Ministers of Ukraine approved the Rules for Commercial Services by Resolution, which will come into force after the end of martial law. They define the requirements for service, the conditions for the activities of business entities, and the main requirements for commercial premises.
The approved Rules provide for the following:
1. Maintenance requirements:
- Information about the business entity and goods.
- Arrangement of fitting rooms for people with disabilities.
2. Conditions of operation:
- Ensuring proper working languages.
- Ban on the sale of dangerous goods.
- Restrictions on the sale of alcoholic beverages and tobacco products.
- Possibility of wholesale and retail trade in one premises.
3. Requirements for premises:
- Compliance with hygiene and fire requirements.
- Availability of a consumer corner or QR code with information.
- Accessibility for people with disabilities, including parking and assistance.
According to an article published by the State Service for Food and Consumer Protection on the Resolution adopted by the Cabinet of Ministers of Ukraine, the new Rules for Trade Services are aimed at ensuring safety and convenience for all consumers, namely:
- Barrier-free – accessibility of stores for everyone, including people with special needs.
- Information in the consumer corner can be not only in paper form, but also in the form of a QR code.
- Metrology standards – weights and measuring instruments must meet accuracy requirements.
- Increased safety – it is prohibited to sell items that resemble food but are not intended for consumption (for example, toys in the form of fruit).
- Storage of belongings – the availability of separate places for storing employees' belongings in retail establishments.
- Emergency notifications through devices adapted for people with disabilities.
February 28 The Verkhovna Rada of Ukraine adopted a bill to stimulate charity during martial law.
The draft law is intended to equalize the tax consequences of personal income tax on charitable contributions in monetary and non-monetary forms. According to the text of the draft law, it is proposed to allow enterprises not to include in taxable income charitable contributions that do not exceed 8% of the taxable income of the previous year (currently 4%). This doubles the limit on charitable contributions for enterprises if more than 4% of this amount was transferred to charitable organizations.
February 26 The Verkhovna Rada adopted a draft law on the establishment of the Supreme Administrative Court, which provides for the creation of two administrative courts to replace the liquidated District Administrative Court.
According to the text of the draft law, the following is provided for:
- creation of two judicial instances: the Specialized District Administrative Court and the Specialized Appeal Administrative Court, which will perform the functions of an appellate instance and will be part of the higher specialized courts of Ukraine;
- the procedure for electing judges will be carried out on a competitive basis, announced by the High Qualification Commission of Judges of Ukraine (HQCJ), which will be held within a month after the law enters into force;
- An Expert Council consisting of three representatives of the Council of Judges of Ukraine and three from international organizations will be involved in the selection of candidates for the positions of judges of specialized courts;
- In the administrative court, it will be possible to challenge the appointment of heads of ministries, heads of anti-corruption structures, prosecutors of the State Bureau of Investigation, and orders of central authorities, except for presidential decrees, which can be challenged only in the Supreme Court.
One way or another, despite the remarks of the Main Legal Department of the Verkhovna Rada of Ukraine, the conclusion of the VRU Committee on Ukraine's Integration into the EU, and other qualified specialists, the law was adopted in the second reading.
The draft law does not provide for the following:
- the creation of Specialized District and Appeal Administrative Courts will take place without clearly defined funding;
- The draft law does not define the voting regulations and clearly define the functions of the Expert Council for the election of judges;
- The newly established courts will not consider cases appealing decisions of the High Council of Justice and the High Qualification Commission of Judges.
February 9 The law on changes to the conduct of economic activities in the energy and heat supply sectors came into force .
Among the main changes the law proposes are the following:
1. Changes before the expiration date of the technical specifications
The technical conditions for connection are valid for up to three years, with the possibility of extension provided that the customer: has approved the design documentation, paid the connection cost, and received construction permits.
The total validity period of technical specifications cannot exceed six years. The introduction of clear deadlines reduces the possibility of abuse by customers without real intentions regarding construction.
2. Changes to the right to reserve capacity
A new capacity reservation mechanism is being introduced for wind farms from 20 MW. The customer must conclude a connection agreement within two years. The reservation cost is 5 euros per kilowatt and is included in the connection cost. If the agreement is not concluded, the funds remain at the disposal of the SOG (System Operator of the Grid).
3. Changes regarding connection to a single network (so-called cable pooling)
The law allows the connection of generation from different sources at a single point, which optimizes the use of network infrastructure. Previously, the cable mechanism Pooling was not regulated, creating obstacles to combining different types of generation. Now it simplifies the connection of RES (Renewable Energy Sources), reduces the costs of individual connection points and opens up new opportunities for investors in renewable energy.
The law also removes restrictions on exceeding the installed capacity of the customer's electrical installations. Now, the actual capacity of electricity supplied to the network must not exceed the permitted capacity at the connection point.
The regulator has been given the authority to establish the procedure for connecting generating installations to the networks of other producers that already have connections to the networks of the TSO/SOG (Transmission System Operator). The total electricity output capacity of all installations must not exceed the permitted capacity at the connection point, and electricity must be accounted for separately for each producer.
4. Changes on accession to existing treaties
Existing connection agreements must be brought into line with the new requirements within three months, in particular regarding the advance payment. If the advance payment is not made within nine months from the date of entry into force of the Law, the agreement becomes invalid.
The customer is obliged to transfer to the TSO the design documentation for the connection works within nine months or initiate the termination of the contract. In case of failure to comply with the requirement, the contract is automatically terminated. If the customer terminates the contract, the TSO returns the paid "advance payment".
These requirements do not apply to agreements on the connection of renewable energy facilities in temporarily occupied territories, if such agreements were in force on February 24, 2022 and the project documentation was agreed upon. After the territories are excluded from the list of occupied territories, the parties must bring the agreements into compliance within a year.
The term of the connection agreement for renewable energy facilities is extended for three years from the date of entry into force of the Law, if the agreement was in force on February 24, 2022, the project documentation was approved, and the connection fee was paid.
5. Changes regarding payment for joining
The connection customer has the right to pay in advance for connection to the TSO networks in the amount of 10 euros per kilowatt. Payment must be made in two stages: 1) the first part (50%) within thirty days after receiving the technical specifications, and 2) the second part (50%) within twelve months from the date of receiving the technical specifications.
The Customer also has the right to terminate the contract within 6 months and return the funds paid. If the Customer does not submit the project documentation within 12 months, the contract is terminated and the funds are not returned.
February 28 The law on amendments to the regulation of legal entities of certain organizational and legal forms during the transition period came into force .
The law provides for a transitional period for the transformation of "enterprises" into business companies, in particular the corporatization of state and municipal enterprises into joint-stock companies or limited liability companies, over a three-year period.
Among other changes, the law proposes the following:
1. Prohibition on the creation of new legal entities in the following forms:
- state-owned enterprises;
- utility companies;
- joint utility companies;
- private enterprises;
- foreign enterprises;
- enterprises of public associations, religious organizations, trade unions;
- consumer cooperative enterprises.
2. Restrictions on making changes to the Unified State Register for state and municipal enterprises, except for:
- liquidation or transformation;
- changes in the head or composition of the liquidation commission;
- transfer of property to the State Property Fund;
- opening of bankruptcy proceedings.
3. Prohibition on assigning property to legal entities on the right of economic management or operational management.
4. Amendments have been made to regulatory legal acts, the Civil Code of Ukraine, the Land Code of Ukraine, and the Code of Ukraine on Bankruptcy Procedures.
5. The Commercial Code of Ukraine shall cease to be valid six months from the date of entry into force of this Law (August 28, 2025).
The law enters into force on the day following its publication, with certain provisions coming into force after three years and six months.
On February 11, the Cabinet of Ministers of Ukraine approved the Rules for Commercial Services by Resolution, which will come into force after the end of martial law. They define the requirements for service, the conditions for the activities of business entities, and the main requirements for commercial premises.
The approved Rules provide for the following:
1. Maintenance requirements:
- Information about the business entity and goods.
- Arrangement of fitting rooms for people with disabilities.
2. Conditions of operation:
- Ensuring proper working languages.
- Ban on the sale of dangerous goods.
- Restrictions on the sale of alcoholic beverages and tobacco products.
- Possibility of wholesale and retail trade in one premises.
3. Requirements for premises:
- Compliance with hygiene and fire requirements.
- Availability of a consumer corner or QR code with information.
- Accessibility for people with disabilities, including parking and assistance.
According to an article published by the State Service for Food and Consumer Protection on the Resolution adopted by the Cabinet of Ministers of Ukraine, the new Rules for Trade Services are aimed at ensuring safety and convenience for all consumers, namely:
- Barrier-free – accessibility of stores for everyone, including people with special needs.
- Information in the consumer corner can be not only in paper form, but also in the form of a QR code.
- Metrology standards – weights and measuring instruments must meet accuracy requirements.
- Increased safety – it is prohibited to sell items that resemble food but are not intended for consumption (for example, toys in the form of fruit).
- Storage of belongings – the availability of separate places for storing employees' belongings in retail establishments.
- Emergency notifications through devices adapted for people with disabilities.
