Confirming the status of a critically important enterprise during a special period is extremely relevant for businesses. Obtaining this status allows a company to reserve its most essential employees from mobilization and grant them a lawful deferment.

The key legal regulations governing the procedure for obtaining the status of a critically important enterprise are the Law of Ukraine “On Mobilization Preparation and Mobilization” and the Criteria and Procedure (hereinafter – the Criteria) for identifying enterprises, institutions, and organizations that are critically important for the functioning of the economy and ensuring the livelihood of the population during a special period, as well as for meeting the needs of the Armed Forces and other military formations. These were approved by the Resolution of the Cabinet of Ministers of Ukraine No. 76 dated January 27, 2023.

According to current legislation, in order to obtain the status of a critically important enterprise, most companies must meet at least three criteria.

The following two are mandatory:

• the company has no outstanding debt for taxes to the state or local budgets, nor for the unified social security contribution;
• the average accrued salary of insured employees for the last calendar month must be no less than the minimum wage in the country multiplied by a coefficient of 2.5 (effectively UAH 20,000), confirmed by an official statement.

The third criterion may be chosen by the company from six others. Most often, companies select the criterion regarding importance to the national economy or to the needs of the local community.

Once the criteria are selected, the company submits an application for the status along with supporting documents to the relevant government authority authorized to make a decision. The authority depends on the selected criteria — it could be the Ministry of Digital Transformation, the Ministry of Economy, or the local military administration. The application must also include information on the company’s tax reporting for the most recent reporting period, submitted in accordance with the law.

The official deadline for reviewing an application for critical status is ten (10) working days.

Following the review, a decision is made regarding whether the company meets the criteria. A refusal must be justified. If the company is found to meet the criteria, the information is entered into a special database, after which the applicant gains access to the “Reservation of Conscripts” service on the “Diia” portal.

Please note that after a positive decision is issued, the responsible authority continues to monitor the enterprise and may conduct checks if needed to confirm compliance with the Criteria.

It is important to note that the confirmation of an enterprise’s status as critically important for the functioning of the economy and sustaining the population during a special period must be renewed at least once per year.

If you have any further questions, you can contact the . We will be happy to provide legal advice and assist with preparing the necessary documents to obtain the status of a critically important enterprise.

Recently, businesses have been suffering from the tax authority blocking tax invoices, and such cases are not isolated.

Blocking of tax invoices (TI) in Ukraine is a problem that can have serious consequences for taxpayers.

Unblocking of tax invoices is a procedure carried out if a tax invoice/adjustment calculation (hereinafter – TI/AC) was suspended in the Unified Register of Tax Invoices (URTI) through the automated system for monitoring compliance (ASMC) with risk criteria (so-called “block”) according to the requirements of the Tax Code of Ukraine.

Reasons for blocking

A tax invoice can be “blocked” if:

• The taxpayer is included in the list of risky;
• The nomenclature of the goods or operation matches “risky”;
• The amount exceeds certain thresholds;
• Discrepancies exist in reporting;
• Mismatch of product or service codes;
• There is a mismatch between supply volumes and tax reporting data.

Action algorithm for unblocking

1. Receive a receipt on registration suspension.Usually, this is Receipt No.1 indicating the reasons.
2. Prepare explanations and documents.
   This may include:
   • Tax invoices from previous periods;
   • Contracts, invoices, acts of acceptance-transfer;
   • Waybills, quality certificates;
   • Bank statements;
   • Warehouse documents, acts of completed works, etc.
3. Submit explanations through the Taxpayer’s Electronic Cabinet.
   In the section “Suspension of TI/AC registration”.
   It is important to meet the deadline of 365 calendar days from the date the TI/AC was issued.
4. Wait for the decision of the State Tax Service (hereinafter – STS) commission.
   Within 5 working days, the tax authority makes a decision: to unblock or to refuse.
   The result is received as Receipt No.2 via the Electronic Cabinet.
5. Appeal in case of refusal.
   Through administrative procedure (appeal to STS of Ukraine) — within 10 days.
   Or through court procedure — within 3 months from the day of receiving the response to the appeal (refusal decision).

We recommend to our readers:

• Regularly check the taxpayer’s status in the list of risky (through the Electronic Cabinet or request to the STS).
• Submit documents in advance regarding suspicious transactions to reduce the risk of blocking.
• Keep a complete set of primary documents for each transaction.

A successfully registered tax invoice has a direct impact on the formation of tax credit.

Let us consider the main consequences of “blocking” tax invoices for both the supplier and the buyer:

1. Financial consequences
   For the supplier:
   • Payment delay: buyers may refuse to pay invoices until the TI is unblocked.
   • Loss of business reputation: counterparties may avoid cooperation.
   • Administrative expenses: costs for lawyers, tax consultants, preparation of explanations and appeals.

   For the buyer:

   • Loss of VAT tax credit: the buyer cannot include the TI in the tax credit until its registration.
   • Disruption of cash and financial plans.
2. Legal consequences
   • Legal disputes: if the STS refuses to unblock the TI, the company may go to court.
   • Appealing actions of the STS: tax invoices can be unblocked through administrative appeal (appeal to the STS) or a court claim.
3. Temporary consequences
   • Suspension of TI/AC registration in URTI: the TI is considered “unregistered” until a positive decision is made.
   • Time loss for preparation of documents and explanations: the company must prove the reality of the business transaction.
4. Business consequences
   • Decrease in company liquidity.
   • Risk of contract termination with partners due to lack of trust.
   • Impact on accounting reporting — distortion of tax and financial information.
   • Loss of tax credit.

By contacting us, you can receive comprehensive support of the case in court in Ukraine regarding “unblocking” of tax invoices, preparation and submission of an administrative claim, as well as cancellation of the decision to recognize the company as one that meets the criteria of “riskiness”, which includes all necessary measures for effective resolution of the mentioned issues.

We do not limit ourselves to the above-mentioned, already known categories of disputes and are ready to thoroughly study your specific problem or issue and select the necessary legal tools to achieve the desired result.
The list of our services presented on the page is not exhaustive and is indicative in nature!

For more detailed legal advice on challenging the actions of tax authorities and unblocking tax invoices, we recommend contacting the professionals of the law firm in Ukraine “First Legal”, who will help you!

Fill out the application form on the website right now or call one of the numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

The tax on immovable property, other than a land plot (or real estate tax), is a component of the property tax according to Section XII of the Tax Code of Ukraine.

Taxpayers of this tax are individuals and legal entities, including non-residents, who own residential and/or non-residential real estate.

Legislation defines a list of real estate objects that are not subject to taxation, among them:

• residential and non-residential properties located in the zones of alienation and unconditional (mandatory) resettlement, defined by law, including their shares;
• buildings of family-type children’s homes;
• dormitories;
• residential real estate unfit for habitation, including due to an emergency condition, recognized as such by the decision of the village, settlement, or city council.

The taxation base is the total area of residential and non-residential property, including its shares.

The tax rate is determined by local authorities. At the same time, the type of housing and its location must be taken into account.

In 2025, the tax is paid for the reporting year 2024.

The tax rate cannot exceed 1.5% of the minimum wage per 1 square meter, which as of January 1, 2024, was UAH 7100.

Therefore, the maximum tax rate is UAH 106.5 per square meter.

Procedure for calculating and paying real estate tax by individuals

By July 1, each person who, according to state registries, must pay this tax, will receive a corresponding notification with detailed calculations via the taxpayer’s electronic cabinet or by registered mail.

Tax payment deadline: 60 days from the moment of receiving the tax notice-decision.

Exempt from tax payment are:

• owners of residential property whose total area does not exceed the established norms (for an apartment/apartments regardless of their number — 60 sq.m., for a house/houses regardless of their number — 120 sq.m.);
• owners whose property is located in occupied territories, damaged, or in active combat zones.

For newly created (newly commissioned) residential and/or non-residential property, the tax is paid by the individual starting from the month in which ownership of such property arose.
Taxpayers have the right to submit a written request to the controlling authority at their tax address for reconciliation of data regarding:

• residential and/or non-residential properties, including their shares, owned by the taxpayer;
• the total area of residential and/or non-residential properties owned by the taxpayer;
• the right to a tax benefit;
• the amount of the tax rate;
• the calculated amount of tax.

Procedure for calculating and paying real estate tax by legal entities

Taxpayers — legal entities independently calculate the tax amount as of January 1 of the reporting year and submit a declaration to the controlling authority at the location of the taxable object(s) no later than February 20 of the same year, with the annual amount divided equally by quarters.

For newly created (newly commissioned) residential and/or non-residential property, the declaration is submitted by the legal entity — the taxpayer within 30 calendar days from the date of acquisition of ownership of such property, and the tax is paid starting from the month in which ownership of such property arose.

Real estate tax by legal entities is paid in advance quarterly by the 30th day of the month following the reporting quarter and is reflected in the annual tax declaration.

If you have additional questions about the procedure for calculating and paying real estate tax by legal or natural persons, you can contact the legal firm in Ukraine “First Legal” for accounting services. Our lawyers and accountants will gladly provide legal advice on the specified issue.

Dismissal by mutual agreement is one of the ways to terminate an employment relationship between an employee and an employer. This decision must be mutual and satisfy both parties. Let’s look at the main stages that should be considered when dismissing an employee by mutual agreement.

1. Initiative.

For dismissal by mutual agreement, the consent of both the employer and the employee is required. This ensures legal security for both parties.

Dismissal by mutual agreement can be initiated either by the employee or by the employer. In any case, it is important to discuss this issue, taking into account the reasons and circumstances that led to the decision to dismiss.

On this basis, dismissal can occur at any time, but only with the mutual consent of the employee and the employer.

Dismissal can take place either on the day the proposal is made or at any other time.

2. Discussion of conditions.

After one of the parties has expressed the desire to resign or to dismiss, it is necessary to discuss the conditions of dismissal, namely:

• Term of dismissal;
• Financial matters (final salary, compensations, payments);
• Fulfillment of remaining duties.
3. Mutual agreement.

All agreements on dismissal are contained in the final mutual agreement. The mutual agreement can be made either in writing or orally.

However, the termination of the employment contract by mutual agreement must be properly executed in written form.

On the day of dismissal, the employer is obliged to provide the employee with a copy of the dismissal order, a written notice of the amounts accrued and paid upon dismissal, and to make the settlement within the time limits specified in Article 116 of the Labor Code, as well as, upon the employee’s request, make the appropriate entry about the dismissal in the employment record book kept by the employee (Article 47 of the Labor Code).

4. Document processing.

The employer is obliged to process the dismissal of the employee in accordance with the norms of labor legislation.

This includes:

• Entry into the employment record book;
• Issuance of the employment record book;
• Preparation of settlement documents;
• Familiarization with the dismissal order.
5. Payment of compensations.

When an employee is dismissed by mutual agreement, payments may vary depending on the agreement of the parties.

The main types of payments that may be offered in such dismissal:

• The employee must be paid the final salary for the work performed (this includes payment for worked days, weekends, and holidays);
• The agreement may provide for compensation in case of dismissal. This compensation may be set as: (monthly or one-time payment; compensation for unused vacation).

If the employee has not used all days of annual leave, the employer must compensate them in monetary form.

If the employee incurred material expenses in connection with the dismissal (for example, relocation expenses to a new workplace), this may also be taken into account upon dismissal.

If during employment the employee was entitled to bonuses or rewards, the employer may decide to pay them at the time of dismissal.

Depending on the specifics of the employment contract and the agreement, other payments may also be provided for, such as:

• Payments for maintaining confidentiality.
• Payments for fulfilling specific conditions, if stipulated in the employment contract.

Dismissal of an employee by mutual agreement can be an effective solution for both parties if the established procedure is followed. It is best to seek assistance from a lawyer or a professional HR in Ukraine specialist to ensure that everything is processed in accordance with current legislation.

It is important to keep in mind that such a process requires open communication and mutual understanding, which helps to avoid conflicts and misunderstandings.

For legal consultation regarding dismissal by mutual agreement and proper documentation, you can contact the law firm “First Legal” in Ukraine by filling out the application form or calling us at: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

Dismissing an employee at the employer’s initiative is a complex process that requires compliance with specific labour legislation and internal company policies. This article outlines the key stages and requirements related to termination initiated by the employer.

1. Grounds for dismissalAccording to the Labour Code of Ukraine, an employee may be dismissed for various reasons, including:
• Absenteeism without valid reasons;
• Systematic failure to perform duties assigned by the employment contract or internal labour regulations without valid reasons, especially if previous disciplinary action was taken;
• Decreased work performance;
• Failing a professional assessment;
• Providing false information during the hiring process;
• Incompetence or health issues that make the employee unfit for the position or job responsibilities;
• Organizational changes, such as liquidation, reorganization, bankruptcy, or downsizing;
• Appearing at work under the influence of alcohol or drugs.

Key articles that justify dismissal include:

• Article 40 – violation of labour discipline;
• Article 41 – additional grounds such as repeated failure to fulfil job duties, unexcused absences, etc.
2. Preparing for dismissal

Dismissal at the employer’s initiative must be based on legally valid grounds under Articles 40 and 41 of the Labour Code of Ukraine.

Proper documentation of the circumstances is essential to legally justify the termination. This includes:

• Inspection reports;
• Timesheets or work attendance logs;
• Documentation of disciplinary violations.
3. Conducting meetings

In certain cases (e.g. staff downsizing), the employer must hold consultations with the trade union or employee representatives to discuss the dismissal and possible alternatives.

In cases of redundancy, the employee must be notified no later than two months prior to the dismissal date.

4. Formalizing the dismissal

The dismissal must be documented with the following:

• Dismissal order (stating employee details, reason for dismissal, date, and manager’s signature);
• Payroll statement (detailing all amounts owed to the employee).

The HR officer is required to inform the employee of the dismissal order on the day of dismissal. The employee’s signature and the date confirm receipt.

On the same day, the employee must be given a copy of the dismissal order and a written breakdown of all calculated and paid amounts, with each type of payment itemized separately.

5. Payment of compensation

Upon dismissal initiated by the employer, the employee is entitled to:

• Final salary (including all wages accrued up to the dismissal date);
• Compensation for unused vacation (monetary compensation is provided if any vacation days remain);
• Additional payments (if stipulated in the employment contract or internal company documents).

Before martial law was introduced in Ukraine, the Labour Code prohibited dismissal at the employer’s initiative during an employee’s temporary disability or vacation. Under martial law, this guarantee has been temporarily lifted.

According to Article 5 of the Law of Ukraine dated 15.03.2022 “On the Organization of Labour Relations During Martial Law”, the employer may dismiss an employee:

• During temporary disability;
• While on vacation (excluding maternity leave or childcare leave until the child turns three).

Dismissal at the employer’s initiative requires strict adherence to labour laws. Following each step properly and maintaining all necessary documentation helps prevent legal disputes and conflicts in the future.

For individual legal advice on the dismissal process at the employer’s initiative, contact the lawyers in Kyiv of “First Legal” Ukraine Law Firm. We also provide HR outsourcing services in Kyiv. You can reach us via the contact form on our website or by calling: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

Dear clients, partners, and friends,
The team at First Legal warmly wishes you a joyful and peaceful Easter!
May your home be filled with harmony, kindness, and peace.
We wish you strength, confidence in the future, and reliable legal support every step of the way.
We remain committed to protecting your legal interests — with professionalism, care, and respect.

With best wishes,
Your team at First Legal
https://firstlegal.com.ua

Termination of an employment contract at the employee’s initiative is governed by Article 38 of the Labour Code of Ukraine. An employee has the right to initiate resignation for various reasons, and this process involves certain steps.

1. Preparation for resignationEvery person may have their own reasons for resignation, such as:
• Personal reasons (moving, change of residence, etc.);
• Change of working conditions or improper working conditions;
• Choosing another job.

Before submitting a resignation letter, the employee should determine the reasons for leaving that will be indicated in the letter.

2. Submitting a resignation letterThe employee must prepare a written resignation letter and submit it directly to the manager or the HR department.

   The letter should include:

• the date it is written;
• the name of the organization;
• the employee’s full name;
• a statement such as: “I request to resign from the position of (state the position) due to… (state the reason)”;
• the desired resignation date.
3. Notice period

According to Article 38 of the Labour Code, the employee is required to notify the employer of their intention to resign at least two weeks prior to the resignation date. In some cases (e.g., by mutual agreement), this period may be shortened.

4. Financial settlementsThe employer is obligated to make a full settlement with the resigning employee. This includes:
• payment of wages for the time worked;
• severance pay (if stipulated in the collective agreement or employment contract).

The employee is also entitled to compensation for unused vacation days.

The first and primary payment due to the resigning employee is the salary for the actual time worked in the month of resignation. This includes pay for worked days and, if applicable, overtime hours.

According to the law, employees are entitled to severance pay in certain situations. If the dismissal occurred at the employer’s initiative and not through the employee’s fault (e.g., staff reduction), the employee may receive severance pay.

Severance pay is usually equal to one average monthly salary. It’s important to check the terms of the collective agreement or employment contract, which may provide for a higher amount.

If the employee has unused vacation days at the time of resignation, they are entitled to receive compensation. The compensation is calculated based on the employee’s average daily wage and the number of unused vacation days.

If resignation occurs by mutual agreement, the employee may receive additional payments, as defined in the resignation agreement. This may include compensation, bonuses, or other one-time payments.

5. Formalizing the resignation

Upon resignation, the HR department issues a dismissal order, which must be signed by the employer. The employee may receive a copy of the order (upon request).

Violation of labour laws by the employer may result in administrative, financial, or criminal liability.

For late salary payments, partial payments, or other violations of labour laws, Article 41 of the Code of Administrative Offenses of Ukraine provides administrative liability in the form of fines for company officials and individual entrepreneurs ranging from 30 to 100 non-taxable minimum incomes of citizens (from 510 to 1700 UAH).

For delayed payments of wages or other legally required payments exceeding one month, or incomplete payments, a fine of three times the minimum wage established by law at the time the violation is identified may be imposed (Article 265 of the Labour Code of Ukraine).

For unjustified non-payment of wages, stipends, pensions, or other payments to citizens for more than one month, intentionally committed by the head of an enterprise or private entrepreneur, criminal liability applies. This includes a fine from 500 to 1000 non-taxable minimum incomes (from 8500 to 17000 UAH), corrective labour for up to 2 years, or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities (Article 175 of the Criminal Code of Ukraine).

During martial law, the employer is exempt from liability for delays in salary payments if they can prove that the delay occurred due to hostilities or other force majeure circumstances.

If salary payment is impossible due to military actions, the payment deadline may be postponed until the company resumes operations.

If your employer is a self-employed individual who was called up for military service during mobilization or as a reservist in a special period, such an employer must fulfil their obligations within one month after being discharged from service, without penalties or fines.

For more detailed legal services on resignation at own request, you may contact the . Our firm also provides HR outsourcing services in Kyiv. Contact us for consultations by filling out the request form on our website or simply by calling us at: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

During a special period, employees of the Territorial Recruitment and Social Support Centers (hereinafter – TRSSC) are authorized, for violations of military registration as well as violations of legislation on defense, mobilization training, and evasion of mobilization, to draw up reports and bring both individuals and legal entities to administrative liability under Articles 210, 210-1 of the Code of Ukraine on Administrative Offenses (hereinafter – CUAO).

According to Article 235 of the CUAO, cases of administrative offenses under Articles 210, 210-1, 211 of the CUAO are subject to review directly by TRSSC — based on the review, they issue a Resolution on the imposition of an administrative penalty.

Failure to appear at TRSSC upon summons is subject to a fine ranging from 17,000 to 25,000 UAH for the first offense. For individuals who failed to update their data on time, the TRSSC also has the authority to issue such resolutions and impose fines. However, citizens may still have grounds to appeal them.

Such fines may be appealed in court by filing a claim with reasoning regarding the illegality of the actions/decisions of TRSSC personnel. The subject of appeal is not the report, but the resolution on administrative liability in the form of a fine, issued based on the review of the report.

To determine all the circumstances of appealing TRSSC fines and the appropriateness of doing so in a particular case – please contact the lawyers in Kyiv of our Ukrainian law firm “First Legal.”

A person may learn about an already imposed fine and thus an opened enforcement proceeding when the enforcement service blocks bank accounts or collects the fine amount from the debtor’s accounts.

How to find out that a fine has been imposed on you?

You can find out about a TRSSC fine from three sources:

• Directly at the TRSSC during a visit;
• From the Unified State Register of Enforcement Proceedings;
• In the “Diia” app: in the “Services” section, “Enforcement Proceedings” tab.

To prevent collection of the fine from you, a claim to cancel the fine must be filed in court within 10 days from the date the resolution was issued.

If you learned about the resolution too late and cannot meet the ten-day appeal deadline, then along with the claim, you must submit a motion to the court to restore the appeal period, stating when you became aware of the resolution.

Can fines for violating military registration rules (failure to update data, etc.) be appealed?

Yes. To do this, a claim must be submitted to the court to recognize the resolution on the imposition of an administrative penalty (fine) as unlawful and to cancel it, indicating the reasons why the resolution being appealed is unlawful.

The time limit is 10 days from the date the resolution is issued.

A resolution on bringing a person to administrative liability is an official document — a decision of an authority based on the results of the review of an administrative offense case, which must clearly state the established facts and cite the legal provision that sets liability for the offense.

Compliance with these requirements is critical for establishing the objective truth when appealing such a resolution in court.

One of the grounds for successful appeal is non-compliance with procedural requirements (e.g., “in absentia” review, errors in the text, expiration of the time limit for imposing a fine, etc.).

A consultation with lawyers from “First Legal” will help you timely appeal TRSSC fines and protect your rights.

Grounds for cancellation of fines include:

• TRSSC’s non-compliance with the fine imposition procedure and/or improper notification — the person was not served a summons to appear at the TRSSC or it was served in violation of the established timeframes;
• Lack of convincing evidence of the offense committed by the citizen — the reason for the fine is not specified, the procedure for appeal is not explained, errors in personal data, etc.;
• Fines are imposed for a period when the new norms had not yet entered into force — this is grounds for cancellation.

A fine is imposed unlawfully if:

• The person is not subject to military registration: the citizen has legal grounds for exemption from registration (age, health, family circumstances, etc.), but TRSSC did not consider them.
• There were valid reasons for failure to appear at TRSSC: the person was undergoing medical treatment, on a business trip, fulfilling other important obligations — and can provide documentary proof.
• TRSSC employees made an error: incorrect information in the military ID or other documents became the reason for the fine.
• Improper actions by TRSSC: blackmail or threats — TRSSC personnel applied physical pressure, made threats, or demanded bribes.
• Discriminatory cases — the fine was imposed based on race, religion, political beliefs, or principles.
• Illegal seizure of documents — TRSSC staff seized documents without legal grounds.

General principle of TRSSC fine proceedings

The TRSSC must notify the person about the time and place of the administrative case review. According to Article 268 of the CUAO, the case must be reviewed in the presence of the person being held administratively liable and may be reviewed in their absence only if there is evidence that the person was duly notified and if no request for postponement was received.
Important! A summons to TRSSC, for example, for data clarification, does not qualify as notice within the administrative case proceeding.

In practice, TRSSC often forgets to notify the person or notifies them in such a way that the person does not actually receive the notice. Failure to notify the person about the date, time, and place of the hearing leads to violations of human rights, which, in turn, affects the legality of the decision.

As a result, we have a fine resolution that has every reason to be appealed.

As mentioned earlier, such a resolution must be appealed within 10 days from its issuance.

Courts react quite critically to violations of the notification procedure and cancel resolutions even in cases where the person is factually guilty.

That is, when TRSSC forgets to notify the person of the hearing, courts almost always side with the complainant and annul the unlawful resolutions.

For example, the Resolution of the Sixth Administrative Court of Appeal in case No. 754/9026/24 dated September 24, 2024, annulled the fines. A similar position was taken in the ruling of the Sokyriany District Court of Chernivtsi Region in case No. 722/161/25, where the court cancelled a fine of 17,000 UAH for a reservist who failed to appear at TRSSC after receiving a summons. The court ruled in favor of the claimant, and the decision entered into legal force.

Currently, there are many lawsuits for cancellation of TRSSC fines, with a very high rate of positive outcomes.

Risks of not appealing TRSSC fine resolutions

A TRSSC resolution on administrative liability may go unchallenged if the fine is paid. However, there is one very important aspect — criminal liability.

The Criminal Code of Ukraine contains articles also related to mobilization and conscription.

• Article 336 of the Criminal Code provides punishment for evading military service during mobilization, in a special period, or conscription from the reserve during a special period.
• Article 337 provides punishment for evading military registration by a conscript, reservist, or liable person after being warned by the relevant head of TRSSC, the Security Service of Ukraine, or the Foreign Intelligence Service of Ukraine. This article specifically refers to criminal liability after a warning issued by the TRSSC head.

Please note that on March 13, 2025, the Verkhovna Rada adopted draft law No. 12093 in its entirety, which proposes a 50% discount on fines for reservists who voluntarily pay penalties for violating military registration. This is stated in the bill’s card on the Parliament’s website; the bill has now been sent to the President of Ukraine for signature.

According to the adopted law, a reservist who is held administratively liable will have the opportunity to contact the authorized body and pay 50% of the imposed fine within 10 days. Instead of 17,000 UAH, they would pay only 8,500 UAH. This opportunity is available if the offender does not contest their guilt and agrees to administrative liability.

For more detailed legal advice on cancellation of TRSSC fines, we recommend contacting the professionals at “Persha Yuridychna”! Fill out the application form on the website right now or call one of the following numbers: +38 (044) 35-35-164; +38 (067) 306-89-89 +38; (063) 45-85-448; +38 (099) 367-89-89.

A certificate of no child support debt is a document that confirms an individual has no outstanding court-ordered or enforcement-related child support payments. This certificate can be useful, for example, when traveling abroad (Ukraine restricts international travel for debtors with over 4 months of unpaid child support), or when applying for a loan (banks may request it to verify the borrower’s financial reliability), among other cases.

Ukrainian legislation does not establish a single official form for this certificate. However, regulations do provide for a similar document — a certificate of child support debt.

This certificate is issued by a state enforcement officer or a private bailiff — the person handling the enforcement proceeding. It must be issued within three business days from the moment the claimant submits a corresponding request.

However, there are some nuances: if the total child support debt from the date of enforcement is less than the amount due over three months, the enforcement body or private bailiff must issue a written refusal and provide a debt calculation instead.

It is important to note that the certificate reflects the status as of the date of issue, so it should be obtained as close as possible to the intended date of use.

For more detailed lawyer consultation, you can contact the experts at the legal company “First Legal”. We provide professional legal services, and an experienced lawyer will help resolve your matter quickly and effectively. Fill out the request form on our website or call us at:

+38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

Certificate of No Corruption Offenses: how to obtain it and why it is needed

In certain situations, legal or natural persons need to confirm facts about their legal status. In Ukraine, the Law of Ukraine “On Prevention of Corruption” is in effect, which provides for the necessity for certain entities to confirm the absence of corruption offenses. A certificate of no corruption offenses is an official document that confirms that a natural or legal person has no criminal record for corruption-related crimes. How to obtain such a certificate and what it is used for — let’s take a closer look in this article.

According to the legislation, a certificate of no corruption offenses is required in the following cases, namely:

• to participate in public tenders and procurements;
• for obtaining licenses and permits for business activities;
• for employment in civil service or local self-government bodies;
• for enrollment in state-funded education;
• to obtain a visa for entry into certain countries;
• to verify data about individuals who are candidates for positions related to the functioning of the state or local self-government;
• law enforcement authorities may request it if information is needed in criminal or administrative proceedings.

The certificate is issued by the specially authorized body — the National Agency on Corruption Prevention (NACP) — in accordance with the Procedure on the Unified State Register of Persons Who Committed Corruption or Corruption-Related Offenses.

The Procedure on the Unified State Register of Persons Who Committed Corruption or Corruption-Related Offenses and the rules for its formation and maintenance was approved by NACP Decision No. 166 of 09.02.2018 and registered with the Ministry of Justice on 21.03.2018 under No. 345/31797.

This Register displays information about natural persons who have been held criminally, administratively, disciplinarily, or civilly liable for corruption offenses, and legal entities to which criminal-law measures have been applied in connection with such offenses.

What information is shown in the Register?

The Register contains the following data:

1. Regarding a natural person who was held liable for a corruption or corruption-related offense:
• full name;
• place of work and position at the time of the offense;
• details of the offense;
• type of punishment (penalty);
• method of committing the disciplinary corruption offense;
• type of disciplinary action;
2. Regarding a legal entity subject to criminal-law measures:
• name;
• legal address, code in the Unified State Register of Legal Entities and Individual Entrepreneurs;
• details of the offense due to which criminal-law measures were applied;
• type of applied criminal-law measures.

Types of information from the Register

Information from the Register is provided in the form of an extract from the Register and an informational certificate.

The informational certificate can be generated by any user online.

The Register is free of charge, easy to use, and accessible 24/7 through the official NACP website.

The use of electronic document management enables both individuals and legal entities to quickly and conveniently obtain an informational certificate using a QES (qualified electronic signature).

An informational certificate for legal entities is generated based on the data indicated in the QES of the legal entity by searching in the Register using the entity’s name, registration code in the Unified State Register, or identification code of a foreign legal entity (for non-residents).

An informational certificate for individuals is generated based on the personal data (full name) and taxpayer registration number provided in the individual’s QES.

If an extract from the Unified State Register of Persons Who Committed Corruption or Corruption-Related Offenses is required to confirm your status, you or your representative (a lawyer or attorney) may submit a written request to a registrar of the National Agency on Corruption Prevention (any structural unit of NACP) to receive it within seven business days. The written request must include a copy of your passport, consent for personal data processing, and a notarized power of attorney authorizing the representative.

For more detailed legal advice, you can contact a law firm in Ukraine — the legal company “First Legal” by filling out the application form on our website or simply calling us at: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89

Asset seizure is a process in which a person’s property is transferred under the custody of the state or its authorized representative by a decision of the court, the enforcement service, or a notary.

We draw the readers’ attention to the fact that human rights regarding the protection of their rights and freedoms are safeguarded by the Constitution of Ukraine, the Human Rights Convention, the Civil Code, and other regulatory legal acts.

Thus, the provisions of Article 41 of the Constitution of Ukraine and Article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms establish the principle of inviolability of private property rights, which means the right of a person to freely use their property and secures the owner’s right to own, use, and dispose of their property at their discretion, to enter into any transactions regarding their property in accordance with the law, voluntarily and independently of the will of others.

In accordance with Article 321 of the Civil Code of Ukraine (hereinafter – CCU), the right of ownership is inviolable, and no one may be unlawfully deprived of this right or restricted in its exercise.

Article 391 of the CCU provides the property owner with the right to demand the removal of obstacles to the exercise of their right to use and dispose of their property.

According to Part 1 of Article 317 of the CCU, the owner is entitled to possession, use, and disposal of their property.

According to Article 319 of the CCU, the owner possesses, uses, and disposes of their property at their discretion.

According to Article 16 of the CCU, every person has the right to apply to the court for the protection of their personal non-property or property right and interest. One of the means of protection is the restoration of the state that existed before the violation.

First of all, if you find out that your rights have been violated and your property has been seized, you should contact the authority that imposed the seizure to establish the grounds for the seizure and verify its legality or consult lawyers in Kyiv for a professional clarification of the case circumstances.

Procedure for lifting a seizure in enforcement proceedings:

Seizure may be imposed by a state (private) enforcement officer within the framework of enforcement proceedings based on a court decision on debt collection or based on a court order on the application of measures to secure a claim by prohibiting the alienation of property.

The seizure of property is applied to ensure the actual enforcement of a court decision, which consists of restricting the debtor’s right to possess, use, or dispose of their property.

The seizure of the debtor’s property may be lifted by the enforcement officer who imposed it, or this can be done based on a court decision.

The Law of Ukraine “On Enforcement Proceedings” (Article 59) defines the list of grounds for lifting a seizure from property by the enforcement officer.

In particular, but not exclusively, this may include:

1. The enforcement officer receiving documentary confirmation that the debtor’s account has a special usage regime and/or that the collection of funds from such an account is prohibited by law.
2. Funds collected from the debtor (including from the sale of the debtor’s property) being received in the account of the state enforcement service/private enforcement officer in an amount sufficient to satisfy the claims of all creditors, enforcement fees, enforcement proceeding costs, and fines imposed on the debtor.
3. The enforcement officer receiving documents confirming full payment for the purchased property in electronic auctions.
4. The presence of a written expert opinion from an evaluation entity – an economic entity – regarding the impossibility or impracticality of selling the seized property of the debtor due to significant wear and tear or damage.
5. The enforcement officer receiving a court decision canceling measures to secure the claim, etc.

If documents confirming one of the grounds for lifting the property seizure are received, the enforcement officer is obliged to issue a ruling on lifting the seizure no later than the next working day. In addition, the enforcement officer must send this ruling on the same day to the authority (institution) to which the ruling on the seizure of the debtor’s property was sent for enforcement.

Procedure for lifting a seizure through the courts

Part five of Article 59 of the Law of Ukraine “On Enforcement Proceedings” states that in all other cases, the seizure may be lifted by a court decision.

This means that if you were denied the lifting of the property seizure on the grounds that the case (enforcement proceedings) is closed or that the materials of the enforcement proceedings were destroyed after the expiration of their storage period, then you need to apply to the court with a lawsuit to lift such a seizure.

In this case, it is advisable to obtain an information certificate from the State Register of Property Rights regarding the encumbered property to understand who the creditor in such enforcement proceedings is, on what basis the seizure was imposed, and by whom.

In such a case, the plaintiff in the lawsuit to lift the property seizure will be the owner of the property (debtor) in the enforcement proceedings, and the defendant will be the relevant body of the state enforcement service/private enforcement officer who imposed the seizure, as well as the creditor (if known).

The Supreme Court, as part of the Civil Cassation Court (Case No. 2/0301/806/11), in its ruling of July 13, 2022, noted that the application of property seizure as a restrictive measure should not lead to a violation of Article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, which indicates the need for its application only in cases and on grounds defined by law.

A similar legal position has been expressed in cases No. 756/14453/23 and No. 756/15662/23, the decisions on which have entered into legal force. We believe that similar provisions should be applied in this case as well.

According to Article 1 of the First Protocol to the Convention, every natural or legal person has the right to peacefully enjoy their possessions. No one may be deprived of their property except in the public interest and under conditions provided for by law and the general principles of international law.

These provisions establish the inviolability of property rights (including private ownership) and the impossibility of depriving or restricting a person in the exercise of their property rights.

Currently, there are a large number of lawsuits regarding the lifting of seizures on property and/or funds, with a very high rate of successful outcomes.

For more detailed legal advice on lifting a seizure, we recommend consulting a lawyer. The lawyers of the “First Legal” law firm in Ukraine will assist you! Fill out the application form on the website right now or call one of the numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

General Procedure

The seizure of a bank account is always an unpleasant situation, especially when a person finds out about it accidentally, for example, while making a routine transaction in a favorite store or mobile app. However, even in such a case, there is no need to panic. Instead, it is important to assess the situation rationally and take the necessary steps to unblock the account.

First, it is necessary to determine the reason for the seizure. The easiest way to do this is by contacting the card-issuing bank (via an online application or at a branch). If the seizure is due to exceeding established limits, these must be increased. In such a case, the bank may request documents confirming the sources of the funds. However, the most common reason for seizure is an open enforcement proceeding. Information about such proceedings can be found on the official website of the Ministry of Justice of Ukraine or through “Diia.”

After obtaining information about the enforcement proceeding, it is advisable to review its documents: the order to initiate proceedings, the order to impose a seizure, and obtain the contact details of the state or private bailiff handling the case. Analyzing these documents is essential for deciding on the next steps: appealing the order to initiate enforcement proceedings, recognizing the debt and making a payment, etc. We advise consulting a lawyer in Kyiv for legal assistance.

If there are no additional problems with the latter—after paying the debt and enforcement proceedings’ expenses, bailiffs close the case and remove the imposed seizures—appealing the order to initiate enforcement proceedings or a court decision on which it was based does not remove the seizure from the debtor’s bank account. A court appeal in the first-instance court (a lawsuit) may take several months. We will discuss this in more detail in the article: How to Remove Property Seizure.

Are There Exceptions Allowing Individuals to Use Funds in Accounts If Enforcement Proceedings Have Already Been Initiated and Accounts Have Been Seized?

– Yes, there are.

The transitional provisions of the Law of Ukraine “On Enforcement Proceedings” provide for the possibility, during martial law, of carrying out expenditure transactions with funds seized by the state enforcement service or private bailiffs. However, the following restrictions apply:

• This possibility applies exclusively to individual debtors.
• The permitted amount of expenditure transactions does not exceed twice the minimum wage established by the Law on the State Budget of Ukraine as of January 1 of the current calendar year within one calendar month.
• The account from which such transactions are made must be specifically designated for this purpose.

It should be immediately emphasized that if there are multiple accounts in one bank or accounts in different banks, expenditure transactions can only be made from one account.

Procedure for Designating an Account for Expenditure Transactions

The debtor submits an application to the state enforcement service or a private bailiff who imposed the seizure on the individual debtor’s funds, requesting the designation of a current bank account for expenditure transactions.

The application may be submitted in paper form (in person or by mail) or electronically, complying with the requirements set forth in the Law of Ukraine “On Electronic Documents and Electronic Document Flow.”

The application must include the number of the current account that the individual debtor requests to be designated for expenditure transactions and the name of the bank where this account is opened.

The state or private bailiff, within two working days from the date of receiving the respective application from the individual debtor, issues a resolution designating the individual debtor’s current bank account for expenditure transactions and, without delay—no later than the next working day after issuing the resolution—provides/sends the respective resolution to the bank (servicing bank) and verifies whether there are other open enforcement proceedings against the individual debtor.

Please note that the suspension of enforcement actions or the suspension of enforcement proceedings is not grounds for refusing to designate a current account for expenditure transactions.

Can Business Entities Use Funds in Seized Accounts During Martial Law?

– Yes, this possibility exists.

The legislator has also granted employers (legal entities and self-employed individuals) the right to carry out expenditure transactions from accounts blocked by the enforcement service. However, once again, exclusively during martial law and subject to the following restrictions:

• Purpose of transactions: for salary payments, as well as for the payment of taxes, fees, and the unified social contribution for mandatory state social insurance.
• Salary payment limit: no more than five times the minimum wage per month per employee.

The ability for employers to carry out expenditure transactions from blocked bank accounts has been provided to ensure that they can pay salaries to employees on time and settle obligations with the budget.

If you discover that your funds have been seized and find it difficult to navigate the legal details of unblocking your account, we recommend seeking professional consultation from lawyers. The specialists at the legal firm Ukraine “First Legal” will be happy to assist you in gaining access to enforcement proceeding documents, preparing an account unblocking request, or submitting it in the prescribed manner.