The Cabinet of Ministers of Ukraine has changed the procedure for executing grant agreements for enterprises in the processing industry. The new rules provide stricter requirements for returning funds in case of non-fulfillment of obligations, while business received additional opportunities for early completion of grant projects.
The changes were approved by Cabinet Resolution No.1326 of October 23, 2026. As LIGA:ZAKON explains, certain provisions of the document apply from June 24, 2022, therefore they also concern enterprises that received state aid earlier.
One of the main changes was to strengthen liability for non-compliance with the terms of the grant program. Previously, enterprises that did not ensure the required level of payment of the unified social contribution (USC) could return only the corresponding difference. Now, in case of non-compliance with the established conditions regarding employment or remuneration, return of the entire grant amount is provided.
At the same time, the government introduced an alternative to the requirement to create at least five jobs. An enterprise may fulfill the relevant obligation by ensuring the average monthly salary of employees at a level higher than the regional average. Moreover, salaries must increase annually by at least the inflation rate.
The requirement to pay taxes and other mandatory payments for three years in an amount not less than the received grant is also retained. For enterprises that choose the option with job creation, corresponding obligations for USC payment are provided.
The procedure for confirming the fulfillment of the grant agreement has also changed. After the three-year period is completed, enterprises are to submit the necessary documents to the program administrator - JSC "Industrial Development Agency "Made in Ukraine", and not directly to the Ministry of Economy.
The main document for confirming fulfillment of obligations will be a certificate from an authorized bank. To it must be attached calculations of paid taxes, fees and USC, as well as confirmation of fulfillment of requirements regarding jobs or wage levels.
Documents are to be submitted within 10 working days after the last working day of the second month in which the three-year grant implementation period expires. The administrator will verify the information via the State Tax and State Customs Services, after which it will pass conclusions to the relevant state bodies.
Separately, the possibility of early termination of the grant agreement is provided - not earlier than one year after receiving the funds. To do this, the enterprise must fulfill established tax obligations and requirements regarding remuneration or social contributions.
As reported by the Federation of Employers of Ukraine, the government also provided a special procedure for enterprises affected by hostilities. They will be able to early obtain an act on grant fulfillment if they have an extract from the URDR and a confirmed damage assessment, if its amount exceeds the grant amount received.
Additionally, enterprises are allowed to use production recovery grants for purchasing energy equipment. Also expanded are the possibilities for receiving such support for companies whose ultimate beneficial owners are foreign citizens, subject to established restrictions.
The Ministry of Economy, the Ministry of Digital Transformation and the State Employment Center are to ensure the necessary organizational and technical changes within two months from the entry into force of the resolution. In particular, the Ministry of Economy is to approve new forms of certificates to confirm fulfillment of grant obligations.
Based on materials: Cabinet of Ministers of Ukraine, Liga:Zakon, Federation of Employers of Ukraine
