On 23 October 2026, the Cabinet of Ministers adopted Resolution No. 1145 introducing significant changes to the booking mechanism for employees critical to enterprise operations during martial law. The resolution expands eligible categories, simplifies the application process, and links booking validity to tax compliance status. Enterprises with tax arrears exceeding UAH 100,000 lose booking rights until debts are cleared.
Key Takeaways
- Expanded Categories: Now includes IT specialists with confirmed Diia.City resident status, energy sector workers, and agricultural machinery operators during sowing/harvest seasons.
- Tax Compliance Condition: Booking applications require a tax clearance certificate (no arrears > UAH 100k) issued within 5 working days prior to submission. Arrears include CIT, VAT, PIT, USC, and military tax.
- Electronic Processing: Applications submitted via the “Diia” portal or “Reserve+” system; decisions within 3 working days. Approved bookings valid for 6 months, renewable.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement