Delays in Reforms Threaten Ukraine’s Budget Funding from the IMF and the EU – RRR4U Consortium

Ukraine risks losing vital international budget support as delays in reforms continue to hinder the fulfillment of commitments to the International Monetary Fund (IMF) and the European Union (EU). This is the main finding of the latest Monitoring of the IMF Program and EU Assistance Conditions within the Ukraine Facility, published by the #RRR4U consortium.
Government Program Misses Key Reform Benchmarks
“Ukraine’s new government program lacks several indicators agreed upon with Western partners,” said Roman Nitsovych, Research Director at DiXi Group.
“The need to cover expenditures through international support programs—many of which depend on progress in reforms—remains very acute. At the same time, the reforms themselves are essential for maintaining economic resilience,” he added.
According to Maria Repko, Deputy Executive Director at the Centre for Economic Strategy, even though the current IMF program included “very light benchmarks,” some of them remain unfulfilled.
“The next IMF program is likely to be frontloaded—with most funds disbursed upfront. This gives the Fund more leverage to set stricter conditions from the start,” she noted.
As of the end of September, only six of nine structural benchmarks under the ninth IMF program review have been completed. Four were implemented on time, two with delays, while two remain unfulfilled.
Ukraine Facility: Missed Indicators and Financial Risks
Vitalii Nabok, Analyst at the Institute of Analytics and Advocacy, reported that Ukraine failed to meet eight indicators under the Ukraine Plan, which forms the basis for EU financial support.
“The European Commission has approved changes to the Ukraine Facility and forwarded them to the EU Council. Given the close coordination with EU institutions, there is every reason to believe the updated plan will be endorsed,” he said.
However, implementation of the reform remains behind schedule. Unmet commitments include the expansion of the High Anti-Corruption Court’s staff, reforms to the territorial organization of executive power, and the digitalization of enforcement proceedings.
“If further indicators are delayed—particularly those tied to the reform of public investment management and climate commitments under the Paris Agreement—Ukraine could face even greater financial losses,” warned Nabok.
Nitsovych added that delayed reforms directly threaten budget financing:
“By the end of this year, Ukraine still needs to attract $8.7 billion to fund all planned expenditures. In 2026, external borrowing is expected to cover 42.3% of total spending—yet not all inflows are secured by confirmed sources.”
Capital Market Reform: Foundation for Private Investment
A significant part of the discussion focused on rebuilding Ukraine’s capital market as a source of long-term private financing.
“Ukraine’s reconstruction needs exceed €500 billion, and international aid alone cannot meet this demand,” said Oleksandra Betliy, Leading Expert at the Institute for Economic Research

1. Monitoring
implementation of
the IMF program and
EU assistance
No.19
September 2025
I SPECIAL TOPIC I
“ The capital market: why it is stalling and
what to do with this”

2. 1.Summary-slide3
2. Monitoring the implementation of structural benchmarks under the IMF program
➔IMF Program Implementation Status —Slides 6
➔Structural benchmark Implementation Map —Slide 7
➔Detailed status of implementation of IMF structural benchmarks —slides 8-3 5
3. Monitoring the implementation of indicators of the Ukraine Plan
➔Ukraine's Plan: Main Points as of September 2025 —Slide 3 7
➔Map of implementation of indicators of Ukraine Plan —slide 39
➔Detailed status of implementation of indicators of Ukraine Plan —slides 40 -143
4. Special issue topic: The capital market: why it is stalling and what to do about it —slides
144-153
Content

3. Summary
The government presented its vision of reforms for the next year and a half in the form of the CMU Activity Program, and a Priority
Action Plan for 2025 was also developed. This is a fairly systematic attempt: operational goals, implementation steps, and
performance indicators were defined. At the same time, the document did not undergo proper discussion (5 working days for
proposals) and was submitted after the deadline. The political assessment should be given by the Parliament.
Discussions are ongoing on the terms of the new cooperation program with the IMF, but key parameters have not yet been
determined. It is expected that unfulfilled obligations will be transferred to the new program, and the IMF itself may be more
demanding. Meanwhile, by the end of September, 6 out of 9 structural benchmarks have been fulfilled until the next, 9th review.
The update of Ukraine's Plan for the Ukraine Facility did not save from delays in reforms. The European Commission approved the
changes, although they still need to be formally approved by the Council of EU. Therefore, in this presentation we move on tothe
new “calendar” of the Plan. Some of the reforms that were decided to be done faster have stalled: in particular, draft law No. 12087-d
(electricity integration package) was not adopted in Q3 2025. Reporting on the implementation of indicators is significantly
delayed (no report was submitted for the second quarter), which delays subsequent -even partial -payments. Restructuring due to
the merger of a number of ministries is also not adding dynamics.
Ukraine is still looking for resources to cover the deficit. The government estimated the unmet need for international financing in
2025-2026 at $37.4 billion. The State Budget-2026 draft envisages an increase in external borrowing by +21.7% (to UAH 2.12 trillion),
which should finance 42.3% of all expenditures.

4. rrr4u.org All materials of the RRR4U consortium

5. Monitoring of the
implementation of
structural benchmarks
under the IMF
programme
Completed
on time
Completed,
but not on
time
In
progress
Not completed

6. We expect the ninth review of the IMF program to take
place approximately in November -December . The
Fund will assess the implementation of quantitative
performance criteria and structural benchmarks as of
the end of September 2025. In total, Ukraine must
implement 9 structural benchmarks by the end of
September.
On September 9, Ukraine officially applied to the IMF
with a request for a new cooperation program for the
coming years. Ukraine is counting on a positive decision
by the IMF Board of Directors by the end of the year.
There are no official details yet, but according to media
reports, the amount of financing under the new
program may reach only $8 billion , which is very small.
Some of the unfulfilled structural benchmarks from the
current program may be included in the new program
with the IMF.
benchmarks that will be evaluated
during the next, ninth, review
Completed —4 (benchmarks 42 , 44 , 46 , 56 )
Not completed —2 (benchmarks 55 , 57 )
Completed with a delay —2 (benchmarks 45 , 50 )
In progress —1 (benchmark 47 )
Unfulfilled milestones include the repeal of the
“Lozovoy amendments” (55) and the revision of the
process of selecting and appointing members of
the supervisory boards of state-owned enterprises
(57). Ukraine may still implement them with a
delay (not on time).
Status of IMF program implementation

7. Structural benchmarks implementation map

8. Benchmark 1 Changes to the 2023 budget —defence
funding (end of April 2023)
Parliamentapprovedthegovernment'sproposedamendments
tothe2023StateBudgettoprovideformoreandsustainable
fundingfordefenceandsecurity,aswellasfundsforurgent
reconstruction.Inparticular,spendingonthereservefundwas
doubled.Thestructureofadministratorshasalsobeen
optimisedandtwoministrieshavebeenmergedintoasingle
MinistryofCommunity, TerritorialandInfrastructure
Development,towhichtheFundfortheEliminationofthe
ConsequencesofArmedAggressionhasbeentransferred.
Benchmark 2 Restricting spontaneous changes to the
budget law and restoring medium -term planning (end of
May 2023)
Tothisend,adraftlawwasregisteredinparliamentwhich,
amongotherthings,allowedtheRadatoconsideronlythose
changestothestatebudgetthathadreceivedanexpert
opinionfromtheMinistryofFinance,andalsorestored
medium-termbudgetplanning.InJune,thebudget
committeeupdatedthetext,whichsubsequentlybecamelaw
(seebenchmark10formoredetails).
Ukraine implemented the first five structural
benchmarks before the first programme review
(June 2023)
Benchmark 3 Preparation of a tax reform plan for the roadmap of
the National Revenue Strategy (end of May 2023)
TheMinistryofFinancehaspreparedacorrespondingactionplan,as
evidencedbytheIMF'sfirstprogrammeassessmentdocument.However,this
planisnotpubliclyavailable.Thedocumentshouldserveasthebasisforthe
preparationoftheNationalRevenueStrategy(seeBenchmark20).
Benchmark 4 Registration of a draft law on restrictions on state
guarantees (end of May 2023)
Therelevantchangesareintendedtopromotehigherdebtsustainabilityof
thestate.Provisionsfortheimplementationofthisbenchmarkwereincluded
indraftlaw9346togetherwithprovisionsfortheimplementation of
benchmark2(seebenchmark10formoredetails).
Benchmark 5 Transparency and accountability of funds in special
accounts of the NBU with UNITED24 (end of May 2023)
InApril2023,parliamentpassedalaw(3035–IX)toimprovethetransparency
andaccountabilityofaccountsopenedwiththeNBUbyadministratorsof
fundsforcharitableassistanceanddonations.Thisprimarilyconcerned
accountsontheUNITED24platform.Thus,alegislativeframeworkforthe
transparentcollectionandexpenditureoffundsfromstatecharityaccounts
wasfinallyestablished.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

9. Benchmark 6 Preparation of a strategy for transition to
a flexible exchange rate (end of June 2023)
On29June2023,theNBUBoardapprovedtheStrategyfor
EasingForeignExchangeRestrictions,TransitiontoGreater
ExchangeRateFlexibilityandReturntoInflationTargeting.The
publicversionoftheStrategywaspublishedon7July.
Benchmark 7 Restoration of pre-war taxation (end of
July 2023)
AttheendofJune2023,theVerkhovnaRadaadopteda
correspondingbill.However,thislawreinstatedinspections
onlyforproducersofexcisablegoods,gamblingbusinesses,
andfinancialcompanies.Otherbusinessescouldoperate
withoutinspections.
On9November,parliamentpassedabillinitssecondreading
expandingthecircleoftaxpayerswhomaybesubjectto
scheduleddocumentaryauditsfrom1December2023.Atthe
sametime,thePresidentofUkrainesignedLaw3453-IXinearly
December,butitonlycameintoforceon8January2023.
Status of implementation of benchmarks 6 -9
Benchmark 8 Reform of corporate governance of the TSO: transfer
of the Ministry of Energy's stake and amendment of the charter
(end of July 2023)
Thefirstpartofthebenchmarkwascompletedon22September,whenthe
CMUtransferredthecorporaterightsofLLC"GTSOperatorofUkraine"tothe
MinistryofEnergy.Thesecondpartwascompletedonlyattheendof
October,whentheMinistryofEnergyapprovedtheupdatedcharterofthe
GTSOperator,asagreedwiththeEnergyCommunity Secretariat.The
documentappearedonthecompany'swebsiteon31October.
Benchmark 9 Resumption of declarations by officials (end of July
2023)
InSeptember2023,parliamentpassedabillstipulatingthattheregisterof
declarationswouldremainclosedforanotheryear.Declarantscould
voluntarilymaketheirdatapubliclyavailable.Thepublicandinternational
partnersreactednegativelytothisnews.Asaresult,thePresidentofUkraine
vetoedthelawandsubmittedhisproposals,whichwouldopentheregisterof
declarationsimmediately.
On20September2023,parliamentreconsideredtheabove-mentionedbill
andadopteditwiththePresident'sproposals.Law3384-IXenteredintoforce
on12October2023.On10December2023,theNACPannouncedthatthe
RegisterofDeclarationswasnowopentothepublic.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

10. Benchmark 10 Restoring medium-term budget
planning, developing a debt strategy and limiting risks
under state guarantees (end of September 2023)
InJuly,Parliamentadoptedthenecessaryamendments tothe
BudgetCode(BC)toimprovethepredictabilityand
transparencyoffiscalpolicyinthemediumterm.
Benchmark 11 Submission of a medium -term budget
forecast and fiscal risk report in the documents
accompanying the draft State Budget for 2024 ( end of
September 2023)
On15September 2023,thegovernment submittedto
ParliamentadraftlawontheStateBudgetfor2024witha
largelistofexplanatorydocuments.Thepackageincludedthe
followingdocuments:plannedKPIsforbudgetprogrammesin
2022-2026;forecastsofbudgetaryandmacroeconomic
indicatorsfor2025-2026;priorityfiscalpolicyobjectives;and
expenditureceilingsfortheperiod2022-2026.
Status of implementation of benchmarks 10 -13
Benchmark 12 Strengthening financial monitoring of politically
exposed persons (PEPs) (end of September 2023)
On17October2023,theVerkhovnaRadaadoptedadraftlawthateffectively
restoresthelifetimestatusofpoliticallyexposedpersons(PEPs).Atthesame
time,itstrengthenstheresponsibilityofbanksforunjustifiedrefusaltoprovide
financialservicestousers.Law3419-IXenteredintoforceon29October2023.
Benchmark 13 Strengthening banking supervision
(end of September 2023)
Theimplementationofthisbenchmark willbringbankingsupervisionin
UkraineintolinewithEuropeanUniondirectives.
PointI:On21April2023,theNationalBankofUkraineseparatedthe
DepartmentforMonitoringBank-RelatedPersonsandtheDepartmentfor
IntegratedBankingSupervision.
PointII:TheNBU introducedsupervisorypanelswithoutpublic
communication.ThesupervisorypanelsaretoadvisetheSupervisory
Committeeandadditionallyanalyseitsdecisionsindependently,facilitate
horizontalcommunication betweenstakeholders,andhighlightparticularly
importantissues.
Paragraph III:On29July2023,theNBUresumedscheduledon-site
inspectionsofbanksandnon-bankinstitutionsinaremoteformatsoasnotto
exposeitsemployeestodanger.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

11. Benchmark 14 Tax and customs authorities must prepare a
reform plan (end of October 2023)
TheStateTaxService(STS)andtheStateCustomsService(SCS)were
supposedtoprepareactionplansbytheendofOctober,whichwould
thenbeintegratedintotheoverallNationalRevenueStrategy.On23-27
October,representativesoftheSTSandSCSmetwithIMF
representativestodiscussprogress.ThesecondreviewoftheIMF
programme showedthatthisBenchmarkwasachievedontimeandin
full.
Benchmark 15 Update and publication of the Medium -Term
Public Debt Management Strategy (end of October 2023)
On27October,theMinistryofFinanceadoptedaseparateStrategy,
whichclearlyoutlinesplanstoconductapublicdebtmanagement
operationandintentionstoadoptanupdatedStrategythereafter.The
documentstatesthattheMinistryofFinanceplanstotakethesesteps
withtheaimof:“(i)graduallyrestoringUkraine’sdebtsustainability,(ii)
maintainingliquidityandreducingthestatebudgetdeficitduringthe
IMFprogramme period,and(iii)creatingthenecessaryconditionsfor
thecommercial sectortoparticipateinUkraine'spost-war
reconstructioninordertorestoreUkraine'smarketaccessassoonas
possible."
Status of implementation of benchmarks 14 -17
Benchmark 16 Simplifying the system of declaration of
public officials (end of October 2023)
Thedraftlawontheresumptionofdeclarations,adoptedin
September2023,providesthattheNACPwillensureaccesstoand
automatictransferofdatafromotherregistersanddatabasestothe
declarationform.Atthesametime,theautomaticfillinginofexisting
datadoesnotexemptthedeclarantfromtheobligationtoindicatein
thedeclarationallinformationknowntothem,evenifitisnot
availableinotherdatabases.
Benchmark 17 Reform of corporate governance of the TSO:
appointment of the Supervisory Board (end of October 2023)
On31October,theGovernmentapprovedthecompositionofthe
company'sSupervisoryBoard:threeindependentmembersandone
staterepresentative,thusfulfillingthisBenchmarkontime.However,
theappointmentofanotherstaterepresentativetocompletethefive-
memberboardremainsanopenissue.
AccordingtotheCharter,theSupervisoryBoardoftheGTSOperator
shouldconsistoffivemembers, threeofwhom shouldbe
independent.AsoftheendofApril2024,fivemembershadnotbeen
appointedandnostatementshadbeenmadebytheGovernmenton
thismatter.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

12. Benchmark 18 Better management of public investment (end
of December 2023)
InlinewiththechangeinapproachestoPIM,inDecemberthe
CMUadoptedaprotocoldecisiononthedraftRoadmap for
ReformingPublicInvestmentManagement,whichaimstoensure
"theformationofacontext,visionofthemainprinciplesand
directionsforbuildingacomprehensive,sustainableandeffective
publicinvestmentmanagement systemthatensuresthe
planningofinvestmentprojectsbasedonstrategicprioritiesanda
medium-termbudgetaryframework,theirselectioninaccordance
withunifiedandtransparentproceduresandclearcriteria,and
theirimplementation withintheplannedtimeframeand
financing."
Benchmark 19 Approval of the National Revenue Strategy until
the end of 2023 (end of December 2023)
TheNationalRevenueStrategyaimstocreateconditionsfor
increasingdomesticbudgetrevenues.Tothisend,Ukraineneeds
tostrengthenitscapacitytocollecttaxandcustomsrevenues.On
27December 2023,thegovernment approvedtheNational
Revenue Strategy,meeting theconditionsfortheIMF
programme'sBenchmarkinatimelymanner.
Status of implementation of benchmarks 18 -21
Benchmark 20 Strengthening the institutional independence of the
SAPO (end of December 2023)
OnDecember08,2023,theVerkhovnaRadaadoptedtherelevantdraft
law.Law3509-IXenteredintoforceonJanuary1,2024.Itaimsto:improve
theprocedureforcompetitiveselectionofheadsandprosecutorsofthe
SAPO;strengthentheSAPO'sabilitytoregulateitsownorganisational
structureandactivities;clarifythepowersoftheHeadoftheSAPO;
establishaSpecialisedDisciplinaryCommissionofSAPOprosecutors;and
conductregularauditsoftheSAPO'sactivitieswiththeparticipationof
externalexpertswithinternationalexperience.
Benchmark 21 Budget amendments to create new sources of revenue
(end of February 2024)
Basedontheconclusionsoftheworkinggrouponrevenuesestablishedin
December2023,thegovernmentwastoprepareshort-termmeasuresto
increaserevenuesbyatleast0.5percentofGDP,withaviewtomaking
thenecessarychangestothe2024budgetifnecessary.
ThemeasuresproposedbytheMinistryofFinancetomobiliseadditional
revenuesenvisageanincreaseinbudgetrevenuesofUAH44.2billion.The
measuresincludeincreasingrevenuesfrommilitaryandexcisedutiesand
introducingmonthlyadvancepaymentsofcorporateincometaxby
companiesengagedinretailfuelsales.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

13. Benchmark 22 Concept note on the 5-7-9 programme for
greater support to SMEs (originally end of September 2023,
postponed to end of March 2024)
InDecember2023,thegovernmentadoptedamendments tothe
resolutiononsupportunderthisprogramme, narrowingthe
provisionofcompensationforinvestmentprojectsandworking
capitalfornon-prioritysectorstosmallandmedium-sized
enterprisesonly(largecompaniesmaycontinuetoreceivesupport
forworkingcapitalinprioritysectors).InMarch2024,the
governmentsubmittedaconceptforthe5-7-9programme tothe
IMF,butithasnotbeenmadepublicorofficiallyapproved.
Benchmark 23 Optimise and improve the efficiency of the
High Anti-Corruption Court (end of April 2024 (postponed
from end of March 2024))
OnApril24,2024,theVerkhovnaRadaadoptedDraftLaw11130,
whichprovidesthatcasesinthecourtoffirstinstanceshallbeheard
byasinglejudge.Italsostipulatesthatcasesmaybeheardbya
three-judgepanelonlyattherequestoftheaccusedincertain
categoriesofcrimes.
ThelawcameintoforceonMay16,2024.
Status of implementation of benchmarks 22 -25
Benchmark 24 Restart of the BES (end of June 2024)
On20June2024,theVerkhovnaRadaadopteddraftlaw10439,the
textofwhichhasbeenagreedwithinternationalpartners.On28June,
itwassignedbythepresident.
Next,aprofessional,independentheadoftheBESmustbeselected
andtheprocessofreformingtheinstitutionmustbegin.Thelaw
providesforachangeinleadershipandthere-certificationofall
employeesofthebureau.Theheadwillbeselectedbyacommission
ofsixmembers,threeofwhomwillbeappointedbyinternational
expertsandthreebytheCabinetofMinisters.
Benchmark 25 Preparation of a methodology for assessing tax
incentives (end of September 2024, postponed from the end of
July)
Thereviewoftaxincentivesshouldbeasteptowardsbroadeningthe
domesticrevenuebasewithoutraisingtaxrates.
TheMinistryofFinanceofUkraineapprovedthenecessary
methodologybyOrder474of27September2024"OnApprovalofthe
MethodologyforAssessingTaxPolicyInstrumentsthatLeadtoTax
Expenditures."
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

14. Benchmark 26 Assessment of fiscal and quasi-fiscal losses from
SOEs (end of September 2024)
TheMinistryofFinancesubmittedappendicestothedraftStateBudgetfor
2025,presentingquasi-fiscallossesfromSOEs,aswellasareportonfiscal
risks,whichprovidesanassessmentofquasi-fiscallossesandtheresultsof
stresstestingofSOEs.
Benchmark 27 Adoption of amendments to the Customs Code of
Ukraine in line with best international practices
(end of October 2024)
AsstatedintheMemorandum, amendments totheCustomsCodeof
UkrainemustbealignedwithEUstandards.TheStateCustomsService
mustcontinuetoreporttotheMinistryofFinance.Asbusinessesoften
complainaboutcorruptionintheStateCustomsService,oneareafor
changeshouldbetostrengthenstaffintegrityandintroducea
management selectionprocessbasedonatransparentcompetition
involvinginternationalexperts.Itisalsonotedthatotherreformsin2024
include(i)modernisingtheframeworkforadministrativeliabilityfor
customsviolationsand(ii)developingcriteriaforassessingtheimpactof
theStateCustomsService'sAnti-CorruptionProgramme.
Parliamentadoptedtwodraftlawsthattogethercomplywiththeabove
provisions:10411and6490-d.
Status of implementation of benchmarks 26 -29
Benchmark 28 Medium-term budget planning: analysis
and update (end of October 2024)
AccordingtoinformationfromtheMinistryofFinance,with
technicalassistancefromtheIMF,areportwasprepared
presentingadiagnosticreviewofpre-warpoliciesandpracticesfor
medium-termbudgetplanningcomparedtobestpractices.Asof
30October,thetextofthereporthadnotbeenmadepublic,but
wearerecordingthisbenchmarkas"completed".
Benchmark 29 NBU assessment of risks to financial
stability under adverse scenarios and preparation of
contingency plans (end of October 2024)
AccordingtoNBUofficials,thebenchmarkhasbeencompleted,
theassessmenthasbeencarriedout,andplanshavebeen
prepared.Althoughtherehasbeennopubliccommunication on
this,theIMFhasassessedthisindicatorascompleted.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

15. Benchmark 30 Audit of the financial condition of the TCE before
and after February 2022 (originally scheduled for the end of June
2024, postponed to the end of October 2024)
AsofearlySeptember,accordingtotheCabinetofMinisters'ReformMatrix,
theindicatorisconsideredfulfilled,butinformationorreportsontheaudit
arenotpubliclyavailable.Inaddition,on20December2024,theIMF
approvedthe6threviewoftheExtendedFundFacility(EFF)programme,
statinginitsreportthatUkrainehadsuccessfullycompletedtheauditof
thefinancialconditionoftheTCE.
Benchmark 31 Improving the management of state -owned
enterprises (originally end of August 2024, postponed to end of
October 2024)
IntheMemorandum, theUkrainiansidenoteditsintentiontoimprovethe
efficiencyofSOEmanagement throughfurtherreformofSOEcorporate
governanceinclosecooperationwithinternationalpartners.Thus,alawon
corporategovernanceofstate-ownedenterpriseswasadopted(inFebruary
2024),thefinancialconditionandfiscalrisksofstate-ownedenterprisesin
statepropertypolicywereassessed,andinearlyOctober2024,theMinistry
ofEconomypresentedadraftStatePropertyPolicy.
Status of implementation of benchmarks 30 -33
Benchmark 32 Action plan and schedule for the
implementation of the Roadmap for Reforming the Public
Investment Management System (end of December 2024)
Thisbenchmarkisessentiallyacontinuationofstepstoimprove
theefficiencyofpublicinvestmentmanagement, theroadmapfor
reformingwhichwasadoptedinaccordancewithstructural
benchmark18.Itisenvisagedthattherelevantdocumentswill
establishalinkbetweenPIPmanagement andmedium-term
budgetplanning.
Toimplementthisbenchmark,thegovernmenthasadoptedan
actionplanandascheduleforimplementingtheroadmapfor
developingpublicinvestmentmanagement procedures,aswellas
criteriaforprioritisingpublicinvestmentprojectsfor2025.
Benchmark 33 Adoption of amendments to the law to
reform the Accounting Chamber of Ukraine (end of
December 2024)
Therelevantdraftlawwasadoptedinthefirstreadingon19
September2024andinitsentiretyon30October2024.The
adopteddraftlawmeetstherequirementssetoutintheLetterof
IntentintheIMFprogramme.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

16. Benchmark 34 Strengthening the functional independence of the NEURC (end of
December 2024)
On27December2023,theNEURCapprovedadraftlaw"OnAmendments toCertainLawsof
UkraineRegardingStrengtheningtheIndependence oftheRegulatorintheEnergyand
UtilitiesSectors."Withthisdecision,theRegulatorbeganimplementingtheActionPlanto
EnsuretheIndependenceoftheNEURC.Law3915-IXof21August2024amendedLaw3354-IX
"OnLaw-MakingActivities",exemptingtheNEURCfromtherequirementtoregisterits
decisionswiththeMinistryofJusticeofUkraine.ThisresolvedtheconflictwithPart6ofArticle
14oftheLawontheNEURC("ThedecisionsoftheRegulatorarenotsubjecttostate
registrationbytheMinistryofJusticeofUkraine").However,theLaw"OnLaw-Making"hasonly
enteredintoforce,butmostofitsprovisions,inparticularthoseconcerningthefunctional
independenceoftheNEURC,willcomeintoforceoneyearaftertheterminationofmartiallaw.
Benchmark 35 Complete the formation of the supervisory board of Ukrenergo,
where the majority of the seven members will be independent
(end of December 2024)
On26November,theCabinetofMinistersapprovedfourcandidatesselectedforthepositions
ofmembersofthesupervisoryboardofUkrenergo:PatrickRolandGreichen,LuigiDeFrancisci,
JørgenEide,andJanHenrikMontellasindependentmembers.On11December,theCabinetof
MinistersapprovedthenewcompositionoftheUkrenergoSupervisoryBoard,consistingof
sevenmembers,includingstaterepresentativesYuriyBoyko,AnatoliyHuleyandOleksiy
Nikitin.
Status of implementation of benchmarks 34 –37
Benchmark 36 Preparation of principles
for bank recovery (end of December 2024)
Accordingtoourinformation,theNBUhas
submittedtotheIMFdraftamendments that
needtobeadoptedfortheapprovalofthenew
methodology,andthishasbeencountedasthe
implementationofastructuralbenchmark.
Benchmark 37 New risk assessment
methodology for supervisory purposes
(originally end of June 2024, postponed to
end of December 2024)
Inthegovernment'sReformMatrix,theNBU
reportsontheimplementationofthisstructural
benchmark.Accordingtoourinformation,the
newmethodology wasapprovedontime,
withoutpublicreporting.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

17. Benchmark 38 Establish a new administrative court to
replace the liquidated KDAC (initially end of July 2024,
postponed to end of December 2024)
OnFebruary26,2025,theParliament,infact,withadelayofalmost2
months,fulfilledthestructuralbenchmarkandadoptedasawholethe
draftlaw12368-1ontheestablishmentandfunctioningofthe
SpecialisedDistrictAdministrativeCourtasacourtoffirstinstanceto
consideradministrativecasesinvolvingstatebodiessuchastheNAPC,
theNBU,theESBUandtheSpecialisedAdministrativeCourtofAppeal,
whichwillactasacourtofappealforthesedisputes.OnMarch24,
2025,thePresidentsignedtheabovedraftlaw.TheHighQualification
Commission ofJudgesofUkraine(HQCJ)wastoannounce a
competitionforjudgeswithinonemonthafterthelawcameintoforce.
Benchmark 39 Amendments to the Budget Code on the
integration of the PIM into the budget process, mandatory
prioritisation and provision of IT solutions (end of January 2025)
On 16 January, the relevant amendments to the Budget Code were
adopted by parliament (draft law 12245). However, since the
Memorandum identifies the adoption of amendments to the Budget
Code as a structural Benchmark, we consider this Benchmark to have
been achieved. The President signed the amendments to the Budget
Code in March.
Status of implementation of benchmarks 38 -41
Benchmark 40 Preparation of a strategy for the NSSMC (end of
January 2025)
TheMemorandum withtheIMFprovidedthattheNSSMCwould
developareorganisationstrategy,conductanassessmentofitswork
withtheparticipationofinternationalpartners,updatetheCodeof
Ethicsand,togetherwiththeNBU,improvecapitalflowregulationby
theendof2024.TheseventhreviewoftheIMFprogrammenotedthat
allcomponentsofbenchmark48hadbeenimplemented,exceptfor
theassessmentoftheNSSMC'sperformance.Asaresult,the
benchmarkwasdeemedunfulfilledandtheassessmentwasmovedto
anewseparatebenchmark49.Later,theunfulfilledbenchmark48was
renumberedtobenchmark40.
Benchmark 41 Adoption of the methodological framework
underlying the PIM process (end of February 2025)
On16January,therelevantamendments totheBudgetCodewere
adoptedbyparliament(draftlaw12245)–Benchmark39,andon28
February(thelastdayoftheBenchmarkimplementationperiod),in
accordancewiththeseamendments, theCMUadoptedthemain
regulatoryactsgoverningthestagesofpublicinvestment
management reformimplementation.
IMF PROGRAMME
Full reviews of implementation are available here: rrr4u.org/analytics

18. ThegovernmenthasconfirmedtotheIMFitscommitment tostreamliningthesimplifiedtaxationsysteminthe
mediumterm,whichcurrentlyprovidesampleopportunitiesfortaxevasion.
BackinAugust2024,theMinistryofFinancediscussedwithdigitalplatformoperatorstheconceptofintroducing
reportingontheirusers'income.TheMinistryofFinancewantstoestablishfordigitalplatformoperators,suchasonline
servicesofferingtaxiservices,propertyrentals,marketplacesandapplicationsforthesaleofgoodsandservices,to
collectcertaininformationaboutusersofsuchdigitalresourcesandtosubmitanannualreporttotheStateTaxService
ofUkraineontheincometheyreceivefromcertaintypesofactivities.
Suchmeasuresareaimedatimprovingtaxadministrationandexpandingthetaxbase,therebyincreasingtheamount
oftaxescollected.
ThenewrequirementsintheformofadraftlawwereapprovedbytheCabinetofMinisterson29April.Draftlaw13232
wasregisteredintheVerkhovnaRadaon30April2025.ItwaswithdrawnonJuly17,2025,andonAugust27,2025,the
governmentapprovedanewdraftlawandintendstosubmitittotheVerkhovnaRada.
Benchmark 42 New tax reporting requirements for digital platform operators
(end of April 2025)
Sector: fiscal sector
Status: completed
IMF PROGRAMME

19. Benchmark No. 43 Appoint a permanent head of the State Customs Service
(end of December 2025)
Sector: fiscal sector
Status:in progress
IMF PROGRAM
Inaccordancewithstructuralbenchmark28,amendments totheCustomsCodewereadopted,which,amongotherthings,
providedfortheneedtoholdacompetitionwiththeparticipationofindependentexpertstoselectapermanentheadofthe
SMS.Thecorrespondingamendments weresignedbythePresidentonOctober17,2024.
TheheadoftheStateCustomsService(SCS)wasinitiallysupposedtobeappointedbytheendofJune2025,butbythatdate,the
competitionfortheheadoftheStateMedicalServicewasnotevenannounced.
TheimpossibilityoffulfillingthebenchmarkwasclearbackinMay.Therefore,basedontheresultsoftheIMFMissioninMay
2025,itwasagreedonaprioritymeasureforthe8threviewoftheProgram:preparationofacustomsreformplan.OnJune17,the
governmentannouncedthepreparationofsuchaplan.
Atthesametime,thedeadlinefortheimplementationofthebenchmarkitself-theappointmentofapermanentheadofthe
SCS-waspostponedfromtheendofJunetotheendofDecember2025duringtheeighthreviewoftheprogram.
OnAugust4,thegovernmentannouncedanopencompetitionfortheheadoftheStateCustomsService.Acommissionof
internationalandUkrainianrepresentatives
Atthesametime,therehavebeennofurtherstepstoholdthecompetition,whichposesathreattothetimelycompletionofthe
benchmark.

20. Benchmark No. 44 Submit the Budget Declaration for 2026-2028 on time.
(end of June 2025)
Sector: fiscal sector
Status: completed
IMF PROGRAM
Restoringmedium-termfiscalplanningisamongtheimportantfocusesoftheIMFProgram.Thatiswhyquiteafew
benchmarksarededicatedtoitsrestorationandeffectiveimplementation.
Inparticular,medium-termbudgetplanningisdiscussedinbenchmarks10,11,25,and29.
Thisisexplainedbythefactthattherestorationofmedium-termbudgetplanningincreasesthepredictability,
transparency,andeffectivenessoffiscalpolicy.
TheMinistryofFinancesentaninstructionallettertoallbudgetadministratorsinJanuary.TheMinistryofEconomyis
workingonassumptionsforthemacroeconomic forecastfor2026-2028.
InMarchandApril,theMinistryofFinancemovedtowardspreparingtheDeclaration,receivedthefirstforecastestimates,
andisforecastingthemainbudgetindicatorsinaccordancewiththepreparationcalendar.Accordingly,theassumptions
ofthemainparametersonwhichtheDeclarationindicatorsarebasedwereagreed,theMinistryofEconomyprovided
individualforecastindicatorsofeconomicdevelopment,andtheMinistryofFinanceholdscoordinationmeetingswiththe
mainspendingunits.
TheGovernment approvedtheBudgetDeclarationfor2026-2028atitsmeetingonJune27.Thus,thestructural
benchmarkisfulfilled.ThenextstepwillbefortheGovernmenttosubmittheBudgetDeclarationfor2026-2028for
considerationtotheVerkhovnaRadaofUkraine.

21. ThisbenchmarkisacontinuationofthepreviousbenchmarkontherebootoftheEconomicSecurityBureauofUkraine(ESBU).
Whilethepreviousbenchmarkonlyrequiredtheentryintoforceoftherelevantlaw,thenewbenchmarkaimstoimplementthe
ESBUreform.TheESBUshouldfocusonmajoreconomicandfinancialcrimes,anditsanalyticalcapacityshouldbestrengthened.
Thelawshouldalsoenshrinereliablemechanismsforensuringtransparency,accountability,andintegrity.
ThenewheadoftheESBUwillapprovetheprocedureforconductingthecertificationoftheBureau'semployeesandforman
attestationcommissionwithinthreemonthsofhisappointment.Measuresinthefieldofcombatingmoneylaunderingand
terroristfinancingandcooperationwiththeStateFinancialMonitoringServiceshouldalsobeusedtofurtherfacilitatethe
detectionoftaxcrimesandsmuggling.Thisrequiresstrengtheningtheanalyticalcapabilitiesoftheauthoritiesandinformation
exchange.
ThenewheadoftheESBUhadtobeelectedbytheendofFebruary2025.Thecountrydidnothavetimetofulfillthisbenchmark
ontime,sincethecompetitiveprocesswasonlyintheinitialstagesatthattime.Intheseventhreview,theIMFmovedthe
deadlineforthebenchmarktoJuly2025.AttheendofJune,OleksandrTsyvinskybecamethewinnerofthecompetition,butthe
CabinetofMinisters,contrarytothelaw,refusedtoappointhimtotheposition.ThegovernmentdidappointTsyvinskytothe
positionofdirectoroftheBESonAugust6,2025.Therefore,thebenchmarkwasfulfilledwithadelay(notontime).
Benchmark 45 Appoint a new head of Economic Security Bureau of Ukraine (ESBU)
(end of July 2025 (postponed from end of February 2025))
Sector: fiscal sector
Status:implemented with delay (not implemented as of the end of February 2025)
IMF PROGRAM

22. Benchmark 46 Approval by the Strategic Investment Council
of the Single Project Pipeline
(end of August 2025)
Sector: fiscal sector
Status:in progress
IMF PROGRAM
IntheIMFProgram,oneofthereformsandchangesthatisreceivinggreatattentionisthereformofthe
publicinvestmentmanagement system.Ithasalreadybeengivenanumberofstructuralbenchmarks,
startingwiththeadoptionofthereformroadmapinDecember2023.
Thereformisdesignedtointroduceaholistic,effectiveandtransparentsystemofpublicfinance
management atthenationalandregionallevels.
InSeptember2024,apilotSingleProjectPipeline(SPP)wasformed,whichwasformedveryquickly.
Inaccordancewiththenewstructuralbenchmark addedduringthe8threvisionoftheProgram,the
StrategicInvestmentCounciladoptedtheSingleProjectPipelineofPublicInvestmentsfor2026.

23. benchmark #47 The Ministry of Finance, State Tax Service and State Customs
Service will develop an operational plan to update the IT strategy
(end of September 2025)
Sector: fiscal sector
Status:in progress
IMF PROGRAM
ThisstructuralbenchmarkstipulatesthattheMinistryofFinance,togetherwiththeStateTaxServiceandthe
StateCustomsService,willdevelopanoperationalplanfortheimplementationoftheupdatedITstrategy.
ThestrategyshouldincludeimportantdigitalizationstepsnecessaryfortheimplementationoftheNational
RevenueStrategy,whichwasadoptedattheendof2023.
Thus,theplanwilldefinestepsforthedigitaltransformationoftheStateTaxServiceandtheStateCustoms
ServicewithafocusonthemodernizationandconsolidationofITsystems.
Today,individualmeasurestopreventtaxevasionandminimizethetaxburdenhavelimitedeffectiveness,as
theStateTaxServiceandtheStateCustomsServiceusedifferentITsystemsthatdonotallowforthe
exchangeofinformationbetweenthedifferentregistersanddatabasesofthetwoservices.In2019,the
CabinetofMinistersadoptedaresolutiontocreateasingleITsystemfortheStateTaxServiceandtheState
CustomsService,butthiswasneverimplemented.
Atthesametime,theneedforconsolidationremainedhigh.
Accordingtoavailableinformation,theestablishedgroupapprovedtheoperationalplanforupdatingtheIT
strategyonSeptember26.Therefore,mostlikely,thisindicatorwillbefulfilledontime(butwearewaitingfor
confirmation)

24. Benchmark 48 Adoption of sectoral strategies in accordance with the reformed
PIM system
(end of December 2025)
Sector: fiscal sector
Status:in progress
IMF PROGRAM
DuringtheseventhreviewoftheProgram,anotherstructuralbenchmarkwasaddedtoimplementthereformofthe
publicinvestmentmanagement system.
Inaccordancewithdecisionsalreadyadoptedbythegovernment,bytheendof2025,ministriesmustensurethe
adoptionofsectoralstrategiesthatwillidentifyprioritiesforpublicinvestmentprojects.
Thisisimportantbecausefortheefficiencyofspendinglimitedfundstofinancepublicinvestmentprojects,sectoral
prioritiesneedtobeclearlydefinedandagreedupon.InaccordancewiththeprinciplesofthenewUPIsystem,alink
betweenstrategiesandbudgetingisnecessary.
Thegovernment hasalreadymadeimportantdecisionstoimplementsectoralstrategies.Accordingtoavailable
information,theprocessofdevelopingrelevantstrategieshasalreadybegun.Atthesametime,updatesareexpectedto
bemadetoDREAMfortheneedsofmanagingthepublicinvestmentsystem.
InJune,theCabinetofMinistersalreadyapprovedTheMedium-TermPlanofPriorityPublicInvestmentsfor2026-2028,
whichiscloselylinkedtotheBudgetDeclarationfortheseyears.AttheendofAugust,anumberofprojectswere
approved,whichisalsopresentedontheDREAMplatform.

25. Threestate-ownedbanksareregisteredwiththeCabinetofMinisters(Oschadbank,Ukreximbank,Privatbank).Ukrgasbankand
SenseBankarestatesharesrepresentedbytheMinistryofFinance.Inpractice,thefunctionsoftheshareholderofstate-owned
banksaremainlyperformedbytheMinistryofFinance,althoughkeydecisionsaremadebytheGovernmentontheproposalofthe
MinistryofFinance.
Duringthefull-scalewar,SenseBank(formerlyAlfa),PINbank(FirstInvestmentBank),andMotorbankwerenationalized.Sense
BankwassoldtothestateforUAH1bytheDGFaspartoftheprocedureforwithdrawingfromthemarketduetosanctionsagainst
itsowners.TheothertwobanksweretransferredtothestatebydecisionoftheSupremeCourtofUkraine.
Currently,thebenchmarkhasbeenfulfilled:allstate-ownedbanksexceptPINbankandMotorBankaresystemicandtheMinistry
ofFinanceisresponsibleforthemanagement ofsystemicbankseitherdirectlyorthroughGovernmentdecisionsdevelopedbythe
MinistryofFinance.AsofSeptember1,2025,PinBankandMotorBankhadcapitalbelowUAH200millionandaccordinglyviolated
theprudentialstandardH1andwerealsounprofitableaccordingtotheresultsof2024.Ifthebanksdonotreturntoprofitability,in
ordertofulfillthebenchmark,theNBUwillneedtotransferthemtotheDGFforsettlement.OnFebruary4,PinBank'sstateshares
weretransferredtotheMinistryofDevelopmentforpossibletransfertoUkrposhtatoformafinancialinclusionbank.Thismay
removetheissueofthebank'sprofitability,butforthisthePresidentmustsignthedraftlaw13018-dadoptedbytheVerkhovna
Rada,whichhasremainedunsignedforalmostfourmonthsasofSeptember27.MotorBankshowedasmallprofitinthefirsthalf
of2025.
Benchmark 49 Systemic state-owned banks fall under the purview of the
Ministry of Finance. Non-systemic state-owned banks are not recapitalized at the
expense of the state
(constantly)
Sector: financial sector
Status:completed on time, but additional actions may be required
IMF PROGRAM

26. Benchmark 50 Independent verification of compliance and integrity of
NSSMC members
(end of August 2025, postponed from end of June 2025)
Sector: financial sector
Status:implemented with delay (not implemented as of the end of August
2025)
IMF PROGRAM
Tostrengthentheinstitutionalframeworkandefficiency,aswellastoeliminatethedelayinstartingthecompliance
andintegrityreview(structuralbenchmarkNo.48notmet),theNSSMCwillconductanindependentcompliance
andintegrityreviewoftheChairmanandmembersoftheNSSMC.
OnMay21,theNSSMCheldameetingwiththeIMFmission.Thepartiesdiscussedseveralimportantissues:an
independentverificationofthecomplianceofindividualCommissionemployeeswithlegislativerequirements,
measurestoregulatecapitalflows(CFM),aswellaspriorityareasforthedevelopment offinancialmarket
infrastructure.
Ukrainedidnotfulfillthismilestoneontime,andintheupdatedprogramitsdeadlinewaspostponedtotheendof
August2025.Workonthefulfillmentofthecorrespondingmilestonecontinues.Accordingtomediareports,constant
delaysanddisruptionsofdeadlinesmayleadtothereplacementofRuslanMagomedov asChairmanoftheNSSMC.
AsoftheendofAugust,therewasnopublicinformationaboutthefulfillmentofthisbenchmark.Unofficial
informationthattheinspectionwasindeedconductedappearedonlyinmid-September.However,theheadofthe
NKPCFRMagomedov believesthattheresultsoftheinspectionareconfidentialandshouldnotbemadepublic.We
assumethatUkrainedidfulfillitsobligationstotheIMF,butdidsountimely.

27. benchmark #5 1Preparation and submission of a draft law to
parliament
on the risks of critical third parties in the financial sector
(end of September 2025)
Sector: financial sector
Status:Not completed
IMF PROGRAM
ThebenchmarkaimstoextendtheNBU'ssupervisiontocompaniesthatprovideservicesthatarecriticaltothe
functioningofthebank.Thisincludes,amongotherthings,themodelofabankinasmartphonewheretheworkof
thebank(likeMonobank)iscloselylinkedtonon-bankcompaniesthatarecurrentlynotsubjecttoregulation.Itis
proposedtoextendtheNBU'srequirementsregardingbusinessreputationandprofessionalsuitabilitytothem.
AccordingtothelatestMemorandum onEconomicandFinancialPolicy,theNBUwassupposedtoprepareaconcept
forsupervisionofcriticalthirdpartiesinMarch,andthedeadlineforimplementationofthebenchmark was
postponedfromMaytoSeptember.However,communicationsabouttheNBU’seffortsinthisdirectionremainlimited
,andthedraftlawhasnotbeenregisteredintheVerkhovnaRadaasofSeptember27.

28. Benchmark 52Preparation of a roadmap for financial market
infrastructure reforms to attract private capital
(end of October 2025)
Sector: financial sector
Status: completed
IMF PROGRAM
TheroadmapwastobepreparedbytheNBUandtheNSSMC.Theroadmapidentifiedmeasuresfor:
●furthercoordinationanddevelopmentofprojectportfoliosofthepublic,privateandpublic-privatesectors;
●interactionwithmarketparticipantsregardingmarketinstrumentreforms;
●prioritizingnewmarketinstruments,includingsecuritization,mortgagebonds,syndicatedloans,andloan
subpartnerships;
●reformingexistinginvestmentmechanisms (includingJIIs-jointinvestmentinitiatives)andlending
instruments(suchasfactoringandleasing).
ThisroadmaplaysthefoundationfordevelopingadeepandefficientfinancialmarketinUkraine.Itaimstoattract
privatecapitalthroughmodernfinancialinstruments,strengthenpublic-privatecooperation,andmodernizethe
investmentenvironment.Thisiscriticalforeconomicrecoveryandsustainablegrowthinthepost-warreconstruction
era.
ThisStrategyfortheDevelopmentoftheFinancialSectorofUkrainetoimplementthismilestonewasapprovedon
August11,2025.

29. Benchmark 53Introduction of European and international property
valuation standards in agreement with MFIs
(end of December 2025)
Sector: financial sector
Status:in progress
IMF PROGRAM
UkrainianvaluationstandardsareoutdatedandneedtobealignedwithEuropean(TEGOVA)andinternational(IVS)
standards.Thiswillenhancetrustinrealestatevaluationandbankcollateralamongbothbusinessesandgovernment
agencies,andwillfacilitatecross-bordertransactions.
Theunificationofvaluationstandardsisanecessaryconditionforthetransparentcirculationofassetsandthe
developmentoffinancialmarkets.Itcreatestheprerequisitesforbettercollateralquality,reducedrisksinthebanking
sector,andmoreactiveparticipationofinternationalinvestors.
Stepstomakeabenchmark:
●Submissiontoparliamentofamendments tothelawonvaluation-bytheendofAugust2025.
●ThelawmustbeadoptedbytheendofDecember2025.
●Preparationofanimplementationroadmap,whichwillincludetransitionalprovisions,regulatorysupport,
trainingofappraisersforfinancialassets(banking,insuranceassets,collateral)andcreationofaregisterof
financialassetvaluations.
TheVerkhovnaRadaispreparingforthefirstreadingdraftlawNo.13435ofJune27,2025“OnPropertyValuation”,
whichshouldintroduceallthesenecessarystandards.

30. Benchmark 54 Submit legislative changes to align securitization and mortgage bonds
with international standards and best practices
(end of March 2026)
Sector: financial sector
Status:in progress
IMF PROGRAM
Legislativechangesneedtobepreparedtoalignthesecuritizationandmortgagebond
frameworkswithinternationalstandards.Suchinstrumentsarekeytoallowing
institutionalinvestorstoinvestinUkrainianassetswhileadheringtostrictrisklimits.
Thiswillopenupaccesstolong-termcapital,increasemarketconfidence,andfosterthe
developmentofdomesticinvestors.

31. Benchmark 55 Cancel the "Lozovyi’s amendments " and allow the SAPO to
manage requests for extradition and mutual legal assistance ( Slide 1/2)
(postponed to the end of July 2025, postponed from December 2024)
Sector: governance/anti-corruption
Status: not completed
IMF PROGRAMME
TheStructuralBenchmarkprovidesforamendments totheCPC,inparticularregarding:
➔enablingtheProsecutorGeneraltodelegatetotheSAPOthemanagement ofrequestsforextraditionandmutuallegalassistancein
connectionwiththeinvestigationofcorruptionoffences;
➔abolishingthemandatoryclosureofpre-trialinvestigationsduetotheexpiryofthepre-trialinvestigationperiodafternotificationof
suspicion(theso-called"Lozovyi’samendments"*);
➔grantingtheinvestigatingjudgethepower,aftertheexpiryofthetimelimitandattherequestoftheaccusedorvictims,to
promptlyurgeprosecutorstotakeadecisiononthepre-trialinvestigation(eithertoclosetheproceedingsortocompletethepre-
trialinvestigation)ortorefusetogranttherequest.
Theissueofrepealingthe"Lozovyi’samendments" haslongbeenontheUkrainianagenda.TheambassadorsoftheG7countries,inaletter
datedNovember2023totheSpeakeroftheVerkhovnaRada,notedtheneedtoabolishtherestrictionsintheCPConthetimelimitsfor
pre-trialinvestigationpriortonotificationofsuspicion,"inordertopreventprematureclosureofcases."
InDecember2023,theVerkhovnaRadaonlypartiallyrepealedthe"Lozovyi’samendments".Itisthereforenotsurprisingthatthe
Memorandum withtheIMFof17June2024wassupplementedwithabenchmarkontherepealofthe"Lozovyi’samendments".
*The"Lozovyi’samendments" refertoaseriesofamendments totheCommercialProcedureCode,theCivilProcedureCode,theCriminalProcedureCode,aswellastothe
CodeofAdministrativeProcedureofUkraineandotherregulatoryandlegalactsproposedbyPeople'sDeputyAndriyLozovyi.

32. Benchmark 55 Cancel the "Lozovyi’s amendments " and allow the SAP to manage
requests for extradition and mutual legal assistance (Slide 2/2)
(postponed to the end of July 2025, postponed from December 2024)
Sector: governance/anti-corruption
Status: not completed
IMF PROGRAMME
AttheendofDecember2025,theGovernmentregisteredanewdraftlaw12367intheVerkhovnaRadaaimedatrepealingthe"Lozovoy
amendments".Inaddition,threealternativedraftlawswereregistered(12367-1,12367-2,12367-3).Atthesametime,on16January,the
parliamentdidnotsupporttheinclusionofanyoftheabove-mentioneddraftlawsintheagenda.
Itisworthnotingthedifferentpositionstakenbytheinterestedpartiesontheabove-mentioneddraftlaws:
➔Businessassociations(theUnionofUkrainianEntrepreneurs,theFederationofEmployersofUkraine,etc.)andtheUkrainian
ChamberofCommerce andIndustrycalledontheVerkhovnaRadanottosupportanyoftheabove-mentioneddraftlawsand
proposedtoinitiateabroaddiscussionwithbusinessrepresentatives,expertsandthepublictodevelopbalancedchangesthat
wouldimproveaccesstojusticewithoutcreatingadditionalrisksforbusiness;
➔Instead,NABUandSAPOsupportedanalternativedraftlaw12367-3,which,intheiropinion,isaimedatimprovingtheeffectiveness
ofpre-trialinvestigationsandensuringtheinevitabilityofpunishmentforcorruptionoffences,andcalledonMPstosupportitinthe
firstreadingandasawhole.
Itshouldbenotedthatthedeadlinefortheimplementationofthebenchmark hasalreadybeenpostponedtwice.Thecurrent
Memorandum withtheIMFstipulatesthatParliamentmustadopttherelevantamendments totheCPCbyAugust01,2025.

33. benchmark #56 Publish the report on the results of the NABU external audit
(postponed to the end of July 2025 from February 2025)
Sector: governance/anti-corruption
Status: completed
IMF PROGRAM
TheissueofconductinganexternalauditofNABUhasbeenontheUkrainianagendaforquitesometime.TheInternational
MonetaryFundandtheEuropeanCommissionhaverepeatedlypointedouttheneedforit.IntheMemorandum onEconomicand
FinancialPolicyofDecember5,2018,theUkrainiansidepromisedtocompletetheexternalauditofNABUbytheendofJuly2019.
However,thebenchmarkwasneverimplemented.
Withintheframeworkofthecurrentprogram,UkrainealsohadproblemswiththeNABUaudit.Afterall,itwasinitiallysupposedto
becompletedbytheendofSeptember2024.Instead,inearlySeptember,theCabinetofMinistersonlyapprovedthecomposition
oftheCommissiontoconductanauditoftheNABU'sactivities(whichwasdefinedasapreliminarymeasureintheMemorandum
ofOctober4,2024).TheNABUauditcouldnotbecompletedbytheseventhreviewoftheprogram,soitsimplementationdates
werepostponedtotheendofJuly2025.
Atthesametime,onMay2,2025,areportontheresultsofanexternalindependentassessment(audit)ofNABUfortheperiod
fromMarch2023toNovember2024waspublishedontheCMUwebsite.
Theresultsoftheauditwerecommented onbytheChairmanoftheCommission,RobertWestbrooks,asfollows:"Weassessedthe
workofNABUassufficientlyeffectiveininvestigationsandinternationalcooperation.Overall,weassessedtheactivitiesofNABU
asmoderatelyeffectiveandprovidedrecommendations forfurtherimprovingtheeffectivenessofitsactivities."
YoucanreadthedetailedconclusionsoftheNABUexternalaudithere.

34. Thecorporategovernancereformatstate-ownedenterprises(SOEs)continues.InMarch2024,thePresidentsignedtheLawofUkraine"On
Amendments toCertainLegislativeActsofUkraineonImprovingCorporateGovernance"(3587-IX),whichlaunchedanewstageofthe
reform.Thenextstepisitsfullimplementation.Inparticular,thegovernmenthasadoptedaprocedureforassessingwhetherSOEsachieve
thegoalsfromtheowner'sexpectations,aprocedureforreportingbysupervisoryboards,andaprocedureforevaluatingtheirperformance.
IntheMemorandum onEconomicandFinancialPolicyof21March2025,theUkrainiansidecommittedtoreviewtheproceduresforselecting
andappointingmembersofSOEsupervisoryboardsinconsultationwithIMFexpertsandinternationalpartnersandtoamendtherelevant
bylawsoftheCabinetofMinisters(Resolutions142and143of10March2017).
ThefirstphaseofthereviewwillfocusonimprovingtheefficiencyoftheNominationCommittee(NC),inparticularbystandardising
recruitmentdocumentationandincreasingthetransparencyofNCdecisions.Atthesametime,aroadmapformoresubstantialmedium-
termreformsintheselectionofmembersofSOEsupervisoryboardswillbeadoptedinlinewithinternationalbestpractices,takinginto
accountthestatusoftheSOEandtheresultsoftheselection.Inparticular,theroadmapwillbeaimedat:a)streamliningandcentralisingthe
selectionprocessforsupervisoryboardcandidates,inparticularthroughamonitoringprocessagreedwiththeIFIs;b)clearlydefiningand
delineatingtherolesandresponsibilitiesofkeydecisionmakers;c)improvingtheefficiencyofeachstageoftheprocessandthusreducing
thetimetocompletetheselection;d)ensuringthatsupervisoryboardshavetherightcomposition,takingintoaccounttheprofileoftheSOE
andtherequiredcompetencies;ande)improvingtheonboardingprocessfornewboardmembers.
AccordingtoForbesUkraine,corporatereformofSOEs,inparticularthetransparentselectionandappointmentofmembersofsupervisory
boardsandmanagersofstate-ownedcompanies,maybeincludedinthenewprogrammewiththeIMF.
Benchmark 57 Review the process of selecting and appointing members of
supervisory boards of state-owned enterprises and adopt relevant amendments to
subordinate legislation of the CMU (end of August 2025)
Sector: SOE corporate governance
Status: not completed
IMF PROGRAMME

35. ThebenchmarkaimstostrengthentheindependenceandaccountabilityoftheNEURC.UkrainehascommittedtodevelopinganaccountabilityframeworkfortheNEURC,
whichincludesregularexternalassessmentsoftheRegulator'sgovernanceandindependence.
Thus,inaccordancewiththisstructuralbenchmark,theGovernmentofUkrainemustensuresupportforregularexternalevaluationsoftheNEURC'sindependenceand
governancesystemsevery2–3years.ThefirstexternalevaluationisexpectedtobecarriedoutbytheEnergyCommunitySecretariat,completedandpublishedbyOctober2025.
Itwillalsobeimportanttotakeintoaccountandimplementtherecommendations received.
AttheendofFebruary2025,attheRRR4Uevent,AndrejJuriš,HeadoftheECRBDepartmentoftheEnergyCommunitySecretariat,confirmedhisreadinesstoconductsuchan
assessment,whichwillcovervariousaspectsofindependenceasenshrinedinEUlegislation,bothasreflectedinnationallegislationandinpractice.OnMarch26,
representativesoftheNationalCommissionfortheRegulationofEnergyandPowerGenerationofUkrainemetwithadelegationoftheEnergyCommunitySecretariat,where
theydiscussedtheRegulator'sfurtherstepsincreatingafavorableregulatoryenvironmentfortheliberalizationofenergymarketsandtheimplementationofUkraine's
internationalobligations.
TheIMF,withintheframeworkofthe8threviewoftheprogram,emphasizedthecriticalimportanceofstrengtheningtheindependenceandaccountabilityoftheNational
CommissionfortheRegulationofEnergyandPowerGenerationofUkraine.IntheMemorandum onEconomicandFinancialPolicy,theGovernmentofUkrainecommittedto
ensuringthedevelopmentofalegislativeframeworkfortheimplementationofasystemofregularexternalassessmentsoftheregulatorycapacityandinstitutional
independence.Therelevantdraftlawshouldbeadoptedtakingintoaccounttherecommendations oftheEnergyCommunitySecretariat.Inordertoalignthisprocesswiththe
legislativeschedule,theIMFagreedtopostponethestructuralbeaconforthepublicationoftheexternalassessmentoftheNationalCommissionfortheRegulationofEnergy
andPowerGenerationofUkrainefromtheendofOctobertotheendofDecember2025.
OnAugust21,theEnergyCommunitySecretariatpublishedareportbytheEnergyMarketObservatoryofUkraine,whichnotedtheriskofparalysisoftheNationalCommission
fortheRegulationofEnergyandUtilitiesofUkraineduetotheminimumrequirednumberofmembers(fromJuly1,2025,itoperateswith4membersoutofthe7required).The
CMU'sdelayinappointmentsthreatenstheindependenceoftheRegulator,investorconfidence,andharmonizationoflegislationwiththeEU.
Benchmark 58 Complete and publish an external assessment of the
NEURC with the involvement of the Energy Community Secretariat
(end of December 2025, postponed from end of October 2025 )
Sector:energy
Status:in progress
IMF PROGRAMME

36. Monitoring the
implementation of the
indicators of the
Ukraine Plan
Completed
on time
Completed,
but not on
time
In
progress
Not
completed

37. UKRAINE PLAN
Ukraine's plan: the key points
As of the end of September 2025
➔TheEuropeanCommissionhasapprovedthechangestotheUkrainePlan.
ThefinaldecisionisuptotheCounciloftheEuropeanUnion.
➔TheMinistryofFinancepointedouttheriskstostatebudgetfinancing
associatedwiththedelayinreformsundertheUkrainePlan.
➔TheCabinetofMinistershasdeterminedthecriteriaforpublicprocurement
usingUkraineFacilityfunds.

38. UKRAINE PLAN
What do we owe under the Ukraine Plan?
Q12025:
➔4.3.IncreasethestaffoftheHACC.
➔9.1.Reformoftheterritorialorganizationoftheexecutivebranch.
Q22025:
➔3.5.Changesregardingthereviewandverificationofjudges'declarationsofintegrity.
➔3.8.Reformofdigitalizationofenforcementproceedings.
Q32025:
➔3.1.Atleast20%ofthevacanciesforjudgeshavebeenfilled.
➔3.2.Entryintoforceofthelawoncourtsfortheconsiderationofadministrativecases,thebeginningof
theselectionofjudges.
➔10.5.Adoptionoflegislationfortheelectricityintegrationpackage.
➔12.4.Entryintoforceoflegislationonstatesupportforagriculture.

39. Map of implementation of indicators of Ukraine plan

40. UKRAINE PLAN
Status of implementation of the indicators of the UKRAINE PLAN for the
Q2 2024
INDICATOR 2.2 Approval of the digitalisation plan for the
State Customs Service
InaccordancewiththeprovisionsoftheNSD,theMinistryof
FinanceadoptedtheLong-TermNationalStrategicPlanfor
DigitalDevelopment,DigitalTransformationandDigitalisationof
theStateCustomsServiceinFebruary2024.
INDICATOR 2.3 Approval of the Budget Declaration for
2025-2027
TheBudgetDeclarationwasfinallyapprovedon28June2024,on
thelastworkingdayofthequarter.Thisislikelyduetothefact
thatapositivedecisionbytheIMFExecutiveBoardonthefourth
reviewoftheProgramme wasawaited.Thus,themacro
indicatorsonwhichthebudgetindicatorsoftheDeclarationfor
2025-2027arebaseddifferfromtheIMF'smacroforecast.The
BudgetDeclarationcontainsforecastrevenues,oneofthe
componentsofwhichisanadditionalpackageoftaxmeasures.
Asthereisnocertaintyregardingtheamountofinternational
support,itremainslimited,whichhasforcedthegovernmentto
envisageareductioninexpenditureonalmostallfunctions
exceptdefencein2025,andondefenceaswellinthefollowing
twoyears.
INDICATOR 2.7 Approval of the Action Plan for the
implementation of the Roadmap for Public Investment
Management Reform
Improvingthequalityofpublicinvestmentmanagement (PIM)willallow
formoreeconomicalandefficientuseofpublicfundsinacontextof
limitedbudgetresources.OneofthestepsshouldbetounifyPIM
approachesandintroducecompetitiveselectionofprojectsforbudget
financing.
TheActionPlanfortheimplementationoftheRoadmapforPIMreform
wasapprovedinJune2024.
INDICATOR 4.2 Appointment of a new head of the National
Agency for Corruption Prevention
On13November2023,theofficialwebsiteoftheCabinetofMinistersof
Ukrainepublishedanannouncement ontheconditionsandtermsofthe
competitionforthepositionofHeadoftheNationalAgencyforCorruption
Prevention(NACP).
Followingtheresultsofthecompetitiveselectionprocess,Viktor
PavluschykwasappointedHeadoftheNationalAgencyforCorruption
PreventionbyOrderoftheCabinetofMinistersofUkraine162-rof27
February2024.
Full reviews of the implementation are available here: rrr4u.org/analytics

41. UKRAINE PLAN
Status of implementation of the UKRAINE PLAN indicators set for the
Q2 2024
INDICATOR 6.2 Entry into force of the Law on
Corporate Governance of State -Owned Companies
InFebruary2024,parliamentpassedalawimprovingcorporate
governanceinUkraine.InMarch,itwassignedbythepresident
andenteredintoforceonthedayofitspublication.Underthe
adoptedlaw,state-ownedcompaniesmusthavesupervisory
boardswithclearlydefinedpowersandresponsibilities,andthe
government mustdevelopastatepropertypolicy.A
compliance,riskmanagement andinternalauditmechanism
hasalsobeenintroduced.
INDICATOR 8.3 Entry into force of legislation revising
the legal basis for the activities of the ESBU
On20June,theVerkhovnaRadaadopteddraftlaw10439,the
textofwhichhasbeenagreedwithinternationalpartners.On
28June,itwassignedbythepresidentandcameintoforce.
Thenewlegislationwillpavethewayfortherenewalofthe
ESBU'smanagement anddetectivesthroughtransparent
competitions.Thiswillprovideanopportunitytotransformthe
bureauintoaneffectivebodythatwillpreventeconomic
crimesandschemesthatcausedamagetothebudget.
INDICATOR 10.1 Development and approval of an Integrated
National Energy and Climate Plan
On25June,theNEPwasapprovedbyaresolutionoftheCabinetofMinisters
ofUkraine,andthetextwaspublishedonthewebsiteoftheMinistryof
Economy.InOctober,theEnglishversionoftheNEPwaspublished.
INDICATOR 10.15 Adoption of a Strategy for the Thermal
Modernisation of Buildings for the Period until 2050 and an Action
Plan for its Implementation
InaccordancewiththeorderoftheCabinetofMinistersof29December2023
1228-r,theStrategyfortheThermalModernisationofBuildingsinUkraine
until2050wasapproved,theconceptoftheStateTargetedEconomic
ProgrammefortheSupportofThermalModernisationofBuildingsuntil2030,
andtheOperationalActionPlanforitsimplementationin2024-2026,which
setsoutalong-termplanforthegradualrenovationofUkraine'sbuilding
stock,takingintoaccountenergy-savingtechnologies.
INDICATOR 12.8 Adoption of a strategy for mine action until 2033 and
a system for prioritising areas subject to demining
The Mine Action Strategy until 2033 and the Operational Plan for 2024–2026
were adopted by the CMU Resolution on 28 June 2024.
Full reviews of implementation are available here: rrr4u.org/analytics

42. UKRAINE PLAN
Status of implementation of the indicators of the UKRAINE PLAN for the Q3
2024
INDICATOR 4.1 Increase in the number of employees
of the Specialised Anti-Corruption Prosecutor's Office
Toachievethisindicator,theSpecialisedAnti-Corruption
Prosecutor'sOfficewastobegiventheopportunityto
increaseitsstafffrom10%toatleast15%ofthestaffofthe
NationalAnti-CorruptionBureau.Toimplementthisindicator,
theVerkhovnaRadaofUkraineadopteddraftlaw10060of
08.12.2023,whichstipulatesthatthetotalnumber of
employeesoftheSpecialisedAnti-CorruptionProsecutor's
Officeshallbe15%ofthemaximum numberofemployeesof
thecentralandterritorialofficesoftheNationalAnti-
CorruptionBureauofUkraineestablishedbylaw.
INDICATOR 4.4 Entry into force of amendments to the
Criminal Code and the Criminal Procedure Code
Theindicatorwasnotmetontime.On29October2024,the
VerkhovnaRadaadopteddraftlaw12039asabasisandasa
whole,andon31October2024,thelawwassignedbythe
Presidentandenteredintoforceon1November2024.
INDICATOR 4.6 Approval of the action plan for the implementation of
the Asset Recovery Strategy for 2023–2025
Aspartofthisindicator,theCabinetofMinistersofUkrainewassupposedto
adoptandpublishanActionPlanfortheImplementation oftheAsset
RecoveryStrategyfor2023–2025.Asaresult,on13August2024,theCabinetof
MinistersofUkraineapprovedthepreviouslypreparedActionPlanforthe
ImplementationoftheAssetRecoveryStrategyfor2024–2025byOrder759-r.
INDICATOR 7.6 Approval of a comprehensive Demographic
Development Strategy until 2040
On30September,thegovernmentadoptedaDemographic Development
Strategyuntil2040.Thenextsteptowardsitsimplementationistheadoption
ofadetailedActionPlan.
INDICATOR 8.1 Adoption of an Action Plan for Deregulation
InearlySeptember,thegovernmentapprovedanupdatedactionplanfor
deregulation.Itincludes99measures,mostofwhichareplannedtobe
implementedthisyear.Theplanmainlyprovidesfortheabolitionofanumber
ofpermitsthat,accordingtotheplan'sdevelopers,areoutdatedorirrelevant.It
alsoprovidesforthesupportofanumberofderegulationbills,includingthose
onstatecontrol(5837)andforeigneconomicactivity(5167).Therearealsoa
numberofmeasurestoimproveexistingregulations.
Full reviews of implementation are available here: rrr4u.org/analytics

43. UKRAINE PLAN
Status of implementation of UKRAINE PLAN indicators set for the Q3 2024
INDICATOR 9.5 Entry into force of legislation amending the State Regional
Development Strategy for 2021 -2027
On13August,theGovernmentadoptedanupdatedSRDS,whichidentifiesnew
challengesaswellasstrategicandoperationalobjectives.
Atthesametime,theActionPlanfortheimplementationoftheSRDSwasnot
updated,althoughlogicallyitshouldalsohavebeenamended.
INDICATOR 10.8 Entry into force of amendments to the Criminal Code and the
Criminal Procedure Code
TheNEURCapprovedthefollowingproceduresandrequirements:
➔Procedureforacquiring,suspendingandterminatingthestatusofdata
transferadministrator(Resolution2613of27December2023);
➔Procedureforthefunctioningofinsiderinformationplatforms(Resolution
137of16January2024);
➔Requirementsforensuringintegrityandtransparencyinthewholesale
energymarket(Resolution614of27March2024)(On23August2024,the
NEURCpublisheddraftamendments totheRequirements,thecollectionof
commentsandproposalslasteduntil9September,andanopendiscussion
willtakeplaceon31October);
➔Procedureforsubmittinginformationoncommercialtransactionswith
wholesaleenergyproducts(Resolution618of27March2024).
On2October,theCabinetofMinistersofUkraineapprovedthetechnical
specificationsforthedevelopment ofaninformationsystemtoensurethe
performanceoftheNEURC'sfunctions,therebycompletingthisindicator.
INDICATOR 15.1 Adoption and entry into force of the Law of Ukraine on the
prevention, reduction and control of industrial pollution
AttheendofApril2024,theMinistryofEnvironmentalProtectionandNatural
Resourcespublishedadraftconceptnotefordiscussion.Thecollectionof
comments andproposalslasteduntil30May.Accordingtotheposition
expressedbytheMinistryofEnvironmentalProtectionduringthepublic
discussionheldon14May2024,thepurposeandobjectiveofthe
memorandum istosummariseallexistingdeviationsfromEIAproceduresin
asingledocument,todeterminethebodyresponsiblefordecidingonsuch
deviations,theperiodofapplicationofthedeviationsandtoprovide
justificationfortheirapplication.
On18September,theMinistryofEnvironmentalProtectionandNatural
ResourcespublishedthefinalversionoftheConceptNotedefiningthescope
ofdeviationsfromtheEIAandSEArules.
INDICATOR 13.1. Adoption of the Law of Ukraine "On Amendments to the
State Programme for the Development of the Mineral Resource Base of
Ukraine for the Period until 2030"
Aspartofthereformtoimproveplanningandensureoptimalconditionsfor
attractingstrategicinvestors,oneofthestepsistheadoptionoftheLawof
Ukraine"OnAmendments totheStateProgramme fortheDevelopmentof
Ukraine'sMineralResourceBaseforthePerioduntil2030".
On18December,theVerkhovnaRadaadoptedinthesecondreadingandas
awholetheupdatedstateprogramme forthedevelopmentofUkraine's
mineralresourcebaseuntil2030.Thus,theindicatorisconsideredfulfilled.
Full performance reviews are available here: rrr4u.org/analytics

44. UKRAINE PLAN
Status of implementation ofthe UKRAINE PLAN indicators set for the Q4
2024
INDICATOR 2.1. Approval of the strategic plan for the digitalisation of
the State Tax Service
Withintheframeworkofthisindicator,theadoptionofaStrategicPlan
fortheDigitalisationoftheStateTaxServicewasenvisaged,takinginto
accounttherecommendations setoutintheNationalRevenueStrategy
until2030.
Attheendof2024,theMinistryofFinancepublishedaPlancontaining
themeasurespreviouslymentionedintheNSD.Integrationwiththe
DAC7internationalinformationexchangesystemshouldalsobeensured.
Stakeholdersshouldpayattentiontoensuringthemonitoringofthe
implementation oftheStateTaxServiceinitiativesspecifiedinthe
document,astheassessmentoftheeffectivenessofthisPlaniscurrently
theresponsibilityoftheStateTaxServicetogetherwiththeMinistryof
FinanceandtheMinistryofDigitalTransformation.
INDICATOR 3.6. Legislation to improve the bankruptcy regime has
entered into force
Theindicatorispartofthereformstoregulateinsolvencyandenforce
courtdecisions.
Thenewlegislationshouldfocusonpreventingbankruptcyandrestoring
thesolvencyofdebtors,timelydetectionofsignsofcrisisinenterprises,
identifyingadditionalopportunitiesforrestoringthesolvencyof
companies,andmakinginformationoninsolvencypreventionandearly
warningmechanismsavailabletocompanies.
On19September2024,theVerkhovnaRadaadoptedtherelevantlaw
(draft10143of12October2023).On22September,thelawwassignedby
thePresident.Thelawenteredintoforceon23January2025.
INDICATOR 6.1. Adoption of a state property policy and ranking of state-owned
companies
InMarch2024,alawupdatingtherulesformanagingstate-ownedenterprisescame
intoforce(indicator6.2).On29November2024,thegovernmentapprovedtheState
PropertyPolicy.
Thepolicysetsoutthebasicprinciplesformanagingstate-ownedenterprisesand
theprocedurefordividingthemintothosethatwillremaininstateownershipto
ensuretheobjectivesofstatepolicyandthosethatwillbeprivatised,liquidatedor
reorganisedforpartialprivatisation.Italsodefinesthecategoryofenterprisesthat
willremaininstateownershipduringmartiallaw.
On27December2024,theGovernmentapprovedbyprotocoldecisionthelistsof
state-ownedenterprisesbycategory.
INDICATOR 7.5.Approvaloftwostrategies:theStrategyforReforming
PsychoneurologicalandOtherResidentialInstitutionsandDeinstitutionalisation
ofCareforPersonswithDisabilitiesandOlderPersons,andtheStrategyfor
EnsuringtheRightofEveryChildinUkrainetoGrowUpinaFamilyEnvironment
for2024-2028
Theindicatorispartofthereformtoimprovesocialinfrastructure.
TheStrategyforEnsuringtheRightofEveryChildinUkrainetoGrowUpinaFamily
EnvironmentwasapprovedbyCabinetofMinistersOrder1201-rof26November
2024.
TheStrategyforReformingResidentialandPsychoneurologicalInstitutionsfor
AdultswasapprovedbytheCabinetofMinisterson24December2024,1315-r.
Full reviews of implementation are available here: rrr4u.org/analytics

45. UKRAINE PLAN
Status of implementation of UKRAINE PLAN indicators set for the Q4 2024
INDICATOR 8.7. Entry into force of legislation on the resumption of market
surveillance and control measures for non-food products, including product
safety checks
Inordertorestoremarketsurveillanceandcontrolmeasuresfornon-foodproducts,
includingproductsafetychecks,CabinetofMinistersResolution261of08.03.2024
"OnAmendments totheResolutionsoftheCabinetofMinistersofUkraineof13
March2022303and550of3May2022".
INDICATOR 9.6. Entry into force of legislation for the development of urban
planning at the local level
Inordertoimplementthisindicator,theCabinetofMinistersofUkrainedeveloped
Resolution254of05.03.2024"Someissuesoftheimplementationofapilotprojecton
thecreationofaUnifiedStateRegisterofAdministrative-TerritorialUnitsand
TerritoriesofTerritorialCommunities,aUnifiedStateRegisterofAddresses,Register
ofBuildingsandStructuresaspartoftheUnifiedStateElectronicSystemintheField
ofConstruction".
AnotheractoftheCMU,namelyResolution909of09.08.2024,regulatedthe
implementationofapilotprojectontheintroductionofanurbandevelopment
cadastreatthestatelevel.
Resolution1111oftheCMUdated26.09.2024introducedtheconceptofan
administratoroftheUrbanDevelopmentCadastreandanelectronicsystemforthe
pilotprojectanddefinedtheirpowers.
Thedigitisationofurbanplanningservices,inparticulartheprojecttointroducea
digitalUrbanPlanningCadastreatthestatelevel,isimportantbecauseiteffectively
consolidatespreviouslyscatteredurbanplanningdocumentation thatexistedon
paperinvariouslocalgovernmentbodies.
INDICATOR 10.2. Introduction of a market-based concept for renewable
energy
On1March,theCabinetofMinistersapprovedResolution232,whichprovides
forimprovingtheprocedureforholdingauctionstoallocatesupportquotas
forrenewableenergysources.
On13August,theCabinetofMinistersissuedacorrespondingorder
establishinganadditionalannualsupportquotafor2024intheamountof110
MW.
On29November,theCabinetofMinistersapprovedascheduleforauctions
toallocaterenewableenergysupportquotasfor2025,aswellasindicative
renewableenergysupportquotasuntil2029.
INDICATOR 10.10. Ensuring the independence of the NEURC
TheregulatorhasdevelopedanActionPlantoensureitsindependencein
accordancewithUkraine'sinternationalcommitments.
On27December2023,theNEURCapprovedthedraftLawofUkraine"On
Amendments toCertainLawsofUkrainetoStrengthentheIndependenceof
theRegulatorintheEnergyandUtilitiesSectors."Withthisdecision,the
RegulatorbeganimplementingtheActionPlan.
Law3915-IXof21August2024amended Law3354-IX"OnLaw-Making
Activity",exemptingtheNEURC fromtherequirementtoregisterits
decisions.ThisresolvedtheconflictwithArticle14(6)oftheLawonthe
NEURC.However,theLaw"OnLaw-Making"hasonlyenteredintoforce,but
mostofitsprovisions,inparticularthoseconcerningthefunctional
independence oftheNEURC,willcomeintoeffectoneyearafterthe
terminationofmartiallaw.
Full performance reviews are available here: rrr4u.org/analytics

46. UKRAINE PLAN
Status of implementation of the indicators of the UKRAINE PLAN for the Q4
2024
INDICATOR 11.1. Adoption of an updated National Transport Strategy of Ukraine for the
period until 2030
Thestrategyaimstoachievethefollowingobjectives,whichareinlinewiththe
requirementsoftheUKRAINEPLAN::
➔restoringanddevelopingacompetitiveandefficienttransportsystemintegrated
intotheTrans-EuropeanTransportNetwork(TEN-T);
➔high-qualitypassengertransportandunimpededmobility;
➔safe,environmentallyfriendlyandenergy-efficienttransportwithaviewto
decarbonisation;
➔institutionalcapacity,humancapitalandeffectivemanagement .
TheNationalTransportStrategyofUkrainefortheperiodupto2030andtheoperational
planforitsimplementationin2025-2027wereapprovedbytheCabinetofMinisterson27
December2024(Resolution1550).
INDICATOR11.2.AdoptionofaStrategyfortheDevelopment andExpansionofBorder
InfrastructurewithEuropeanUnionMemberStatesandMoldovaby2030
On24December2024,theCMUapprovedtheStrategyandtheoperationalplanforits
implementationin2024-2030byOrder1337-r.
TheStrategyaimstobuild17andmodernise29bordercrossingpointswithEUcountries
andMoldova.UkrainealsoaimstoconcludeajointcontrolagreementwitheachEU
neighbouringcountry.Theprojectistobeextendedtoallroadcheckpoints.Inaddition,the
firstrailwayrollingstockscannersinUkrainearetobepurchasedandputintooperation.
DoubtsaboutthefeasibilityofthismeasurearisefromthereconstructionofUkrainian
railwaytrackstoEuropeanstandards.Whileapproximately3kmoftrackswere
reconstructedin2024,thisfigureisexpectedtoreach100kmintwoyears.Giventhehigh
costandchroniclackoffunding,theimplementationofthismeasuremayprovedifficult.
INDICATOR 12.1. Adoption of the Strategy for the Development of
Agriculture and Rural Areas for the Period until 2030
Thegovernment approvedthefinalversionoftheStrategyon15
November2024.
TheStrategyaimstoachievefoodsecurity,ensurethesustainabilityof
theagriculturalsectorandpromotetheefficientuseofland.
INDICATOR 12.5. The Law on the State Agricultural Register entered
into force
Theindicatorispartofareformaimedatimprovingtheofficialpublic
electronicregisteroffarms.
On19September2024,theVerkhovnaRadaadoptedthelaw,which
wassignedbythePresidenton17October.
INDICATOR13.1.AdoptionoftheLawofUkraine"OnAmendments to
theStateProgramme fortheDevelopment oftheMineralResource
BaseofUkraineforthePerioduntil2030"
AspartofthereformtoimproveUkraine'sinvestmentattractiveness,
oneofthestepsistheadoptionoftheLawofUkraine"On
Amendments totheStateProgramme fortheDevelopment of
Ukraine'sMineralResourcesBaseforthePerioduntil2030".
On18December,theVerkhovnaRadaadoptedinthesecondreading
andasawholetheupdatedstateprogramme forthedevelopmentof
Ukraine'smineralresourcebaseuntil2030.
Full performance reviews are available here: rrr4u.org/analytics

47. Foryears,thecivilserviceremunerationsystemhasbeenineffective.Alargesharewasmadeupofavariablecomponent,whichmadethepredictability
ofremunerationlow,anditssizedependedonmanagement.Also,alargeshareofthevariablecomponentstimulatedthekeepingofvacantpositionsin
ordertopaybonusesattheexpenseofsavingthepayrollfund.Suchapolicyfordeterminingthelevelofremunerationinthecivilservicedoesnot
correspondtothebestinternationalexperience.
Indicator1.1.preciselyprovidesfortheentryintoforceoflegislation(includingsubordinateregulatorylegalacts)thatcomplieswiththeprinciplesof
publicadministrationsetoutintheprogramoftheOrganizationforEconomicCooperationandDevelopment(OECD,SIGMA).Thereformprovidesfor:
➔introductionofremunerationbasedontheclassificationofpositionsbyfunctionalarea;
➔cleardivisionofwagesintoafixed,orguaranteed,partandavariablepart;
➔reductionofthesenioritybonusfrom50%to30%.
Partially,therelevantchangesfor2024havealreadybeenimplementedbytheResolutionoftheCabinetofMinistersofUkraine“Ontheissueof
remunerationofcivilservantsbasedontheclassificationofpositionsin2024”:accordingly,in2024,approachestoremunerationbasedongradeswere
changedandthevariablecomponentofremunerationwasreduced.Atthesametime,thesechangesshouldbesystematicallydeterminedbytheLaw:
therelevantdraftlawNo.8222wasadoptedasabasisonJuly28,2023,andingeneralitwasadoptedonMarch11,2025,andsentforthePresident’s
signatureonMarch17.
ThePresidentsignedthebillonlyonJune3.Thelaw'sentryintoforceallowedthegovernmenttoadopttworesolutionsonJune6:
-On approval of the Procedure for forming the salary fund of civil servants in a state body
-On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 1409 of December 29, 2023
Therefore,theindicatorisfulfilled,butwithadelay.
Indicator No. 1.1.Entry into force of legislation on civil
service remuneration reform
(Q1 2025)
Sector: public administration reform
Status:completed, but not on time
UKRAINE PLAN

48. Ukraine'splanproposedtoincreasethenumberofjudgesoftheHighAnti-CorruptionCourt(HACC)byrevivingtheworkofthePublicCouncilof
InternationalExperts(PCIE).Toimplementthismeasure,itisnecessarytoincreasethestaffingofHACCjudgesby60%andtheHACCstaffby40%.
Thisindicatorshouldbeconsideredincloseconnectionwithothersrelatedtostrengtheningthecapacityofanti-corruptioninstitutionstoensure
thattheyareabletocopewiththeworkloadinareasonabletimeframewithoutbeingoverloaded.
Atthebeginningofthecourt'sformation,in2018,theHighCouncilofJustice(HCJ)approvedthestaffingoftheHCJat39judgepositions,including
12judgepositionsintheAppellateChamber.
In2023,theSupremeCourtofJusticereceivedanappealfromthePresidentoftheSupremeCourtofJusticerequestingtoincreasethenumberof
SupremeCourtjudges.Accordingtotheprocedure,theSupremeCourtofJustice,havingheardthepositionsoftheStateJudicialService
CommissionandtheSupremeCourtofJustice,decidedtotemporarilydetermine(untiltheapprovalofthestandardsforcourtstaffingandthe
implementationofnewcalculationsbasedonthem)thenumberofjudgesintheSupremeCourtofJustice-63positions,ofwhich21positionsare
forjudgesoftheAppellateChamber.
Asforincreasingthestaffofthecourtapparatus,theSupremeCourtofJusticeplannedtoincreasethenumberto414staffunitsfrom326in2024,
whichdoesnotyetmeetthetargetof40%.
InNovember2023,acompetitionfor24positionsintheVAKSbegan,butitwasdelayed,inparticularduetotheexpirationofthepowersofthethen
compositionoftheStateAuditOffice.AttheendofApril2024,anewcompositionoftheStateAuditOfficewasformed.Accordingtotheresultsof
thefirststageofthequalificationassessment"Exam"fortheVAKS,only7participantsinthecompetitionsuccessfullycontinuedtheir
participationinitandwereadmittedtothenextstage-"Dossierstudyandinterview".
AsaresultoftheassessmentofdossiersandinterviewsbytheHQCJandtheStateAnti-CorruptionCommissiononFebruary17,2024,itwas
determinedthat2outof7candidatesmeetthecriteriaandcontinuetoparticipateinthecompetitionfortheHighAnti-CorruptionCourt.OnMarch
19,2025,theHQCJapproved2winnersofthecompetitiontofillvacantpositionsofjudgesintheHighAnti-CorruptionCourt.
Indicator No. 4.3.Increase the staffing of the High Anti-Corruption Court (SLIDE
1/5)
(Q1 2025)
Sector: fight against corruption and money laundering
Status:not completed
UKRAINE PLAN

49. InadditiontothecompetitionfortheselectionofjudgestotheHighAnti-CorruptionCourtasacourtoffirstinstance,theHQCJ,byitsdecisionof
January23,2025,alsolaunchedacompetitiontofillvacantpositionsofjudgesintheAppellateChamberoftheCourt.
Forthepurposesofthiscompetition,10positionswerevacant.Thedeadlineforsubmittingdocumentsandapplicationsforparticipationinthe
CompetitionwaspostponedbytheHQCJfromApriltoJune.
AccordingtoinformationfromtheHQCJ,asofMarch17,2025,25positionsremainedvacantintheHighAnti-CorruptionCourt(almost40%ofthe
establishedmaximum numberofjudges),ofwhich10positionswereintheAppellateChamberofthecourt(notincluding2judges,whomthe
HQCJwillapprovebydecisionofMarch19,2025).
However,asaresult,theimplementationoftheindicatorwithinthetimeframespecifiedbyUkrainePlanisunrealistic,ashasbeenrepeatedly
highlightedinpreviousmonitoringissues.
TheindicatorcanbecountedasfulfilledonlyinthecaseofaflexibleapproachtotheassessmentbytheEU,whenaformaldecisionto
increasethenumberofjudgesandstaffwillbeassessed,withoutactuallyfillingthevacancies.
ThereportoftheAccountingChamberontheactivitiesoftheSupremeCourtofJusticeofUkraine,approvedonDecember19,2024,onceagain
highlightedtheproblemoflackofstaffing.DuringtheperiodoftheCourt'swork,asstatedinthereport,fromSeptember2019toNovember2024,
thebalanceofpendingcriminalproceedingsincreasedby2times,whiletherateofconsiderationofcasesincreasedby2.2times.
Inthereport,theAccountingChamberalsodirectlypointedouttheriskofdisruptionoftheimplementationoftheindicatoronincreasing
thestaffingoftheSupremeJudicialCouncilduetothelong-termcompetitionforjudicialpositions.
Indicator No. 4.3.Increase the staffing of the High Anti-Corruption Court (SLIDE
2/5)
(Q1 2025)
Sector: fight against corruption and money laundering
Status:not completed
UKRAINE PLAN

50. TocorrectproblemswithpreviouswavesofelectionstotheHACC,inMarch2025,draftLawNo.13114wasintroducedbythemembersoftheParliament
.
Itproposedtosoftentheconditionsforcandidatestopassthecompetitionforthepositionofjudgethroughthefollowingsteps:
•thelistofpotentialcompetitionparticipantshasbeenexpanded;
•TheHQCJwasproposedtoindependentlydeterminethepassingscoreforsuccessfullycompletingthehistoryofUkrainianstatehood(comparedto
theexistingrequirementatthelegalleveltoscoreatleast75%ofthemaximum score);
•therequirementtoconductaninterviewwithacompetitioncommissionshouldhaveappliedonlytocandidatesforpositionsinalocalcourt;forother
courts,thecommissionshouldhaveadoptedarecommendation onappointmentorrefusalofappointmentbasedontheresultsofitsownmeeting;
•Itisproposedtoabolishtherequirementtopreventacandidatefromparticipatinginthecompetitionagain.Currently,therelevantLawestablishesa
normforwithholdingsuchcandidatesfromparticipatinginthecompetitionforoneyear.Thisnormshouldbevalidfortheperiodoftheintroduction
ofmartiallawinUkraineandtheyearafterit.
Atthesametime,thedraftlawincludedsomecontroversialprovisions.Inparticular,thequalificationforapplyingforthecompetitionforpersonswho
previouslyworkedintheNABUandSAPOwasnotreduced.Theirlengthofserviceinthesebodiesshouldexceed10years,not5,asforotherbodiesproposed
intheamendments.Inaddition,questionsariseaboutcompletelyrestrictingaccesstoinformationaboutpersonsundergoingmilitaryservice,orthosewho
areinoccupiedterritories,orwherehostilitiesaretakingplace.Sucharestrictionmaybeapplicableonlytoinformationthatissensitiveduringmartiallaw.
TheprofilecommitteeinitsconclusionsupportedthedraftlawandproposedtoincludeitontheagendaoftheVerkhovnaRada.Inaddition,the
CommitteesatisfiedtheHQCJ'srequesttoreducethedeadlinesforsubmittingamendments andproposalstothedraftlawbyhalf.TheHQCJ'smotivation
wastobegintheselectionofcandidatesfortheHCJ,andtheprovisionsofthedraftlawcontainthepossibilityofexpandingthelistofpotentialparticipants,
whichmayincreasethechancesofasuccessfulselection.
However,theVerkhovnaRadafailedtovotethreetimesduringitsmeetings.forincludingthisprojectontheagenda,sotherewasnochancethatit
wouldbeacceptedbeforethestartofthenewcompetitionfortheHACC.
Indicator No. 4.3.Increase the staffing of the High Anti-Corruption Court (SLIDE
3/5)
(Q1 2025)
Sector: fight against corruption and money laundering
Status:not completed
UKRAINE PLAN

51. Instead,onMay14,2025,theVerkhovnaRadaadoptedDraftLawNo.12331-2,whichincludedthenormsfromDraftLawNo.13114,whichfacilitatethe
procedureforsubmittingandpassingthecompetitionforthepositionofjudge.Inparticular,thenormoncandidatesfortheHigherJudicialand
JudicialServiceCommission,appellatecourts,andtheSupremeCourtpassingafinalinterviewwiththeHQCJwasremoved.Thedraftlawalso
includedchangesinthedefinitionofsuccessfulpassingoftheexamonknowledgeofthehistoryofUkrainianstatehood.Previously,theexamwas
consideredsuccessfullypassedifthecandidatewasabletoscore75%ormorecorrectanswers.ThenewnormsprovidethattheHQCJwilldetermine
thepassingscoreforthisexamindependently.Finally,aregulationwasapprovedthatprovidestheopportunitytore-applyforthecompetitionto
candidateswhodidnotpassthequalificationassessmentordidnotappearforit(previously,therewasabanonapplyingforthecompetitionfora
periodofoneyear).
ThePresidentofUkrainewasabletosignthebillNo.12331-2onlyonJune3,2025.InorderforthesimplificationsvotedbytheVerkhovnaRadaforthe
newcompetitionfortheSupremeJudicialCounciltocomeintoforce,thenextcompetitionwaspostponed.Thus,onJune3,2025,theSupreme
JudicialCouncilannouncedanewcompetitionfor23vacantpositionsofjudges.Ofthese,10shouldbeselectedfortheAppellateChamber,and13
forthecourtoffirstinstance.
Aspecialfeatureofthisrecruitmentisthatparticipants,whenapplyingforthecompetition,canapplybothforavacantpositionintheAppellate
Chamberandforaplaceamongthejudgesofthefirstinstanceaccordingtotheratingprinciple.Participantswiththehighestscoreswillhavethe
opportunitytobecomejudgesintheAppellateChamber.
ThedeadlineforsubmittingdocumentsforparticipationinthecompetitionissetfromJuly7toAugust6,2025(inclusive).
AsofAugust6,2025(thedeadlineforsubmittingdocuments),205candidatesappliedtoparticipateinthecompetition.Amongtheapplicants,130
weremen(63%)and75werewomen(37%).
OnSeptember16,2025,theHQCJconsideredtheissueofadmitting124candidatestoundergoaqualificationassessmentandparticipateinthe
competition.Basedontheresultsofthemeetings,theCommissiondecidedtoadmit98peopletoundergoaqualificationassessmentand
participateinthecompetition.
TheCommissionplanstobeginthequalifyingexamaroundOctober1,2025.
Indicator No. 4.3.Increase the staffing of the High Anti-Corruption Court (SLIDE
4/5)
(Q1 2025)
Sector: fight against corruption and money laundering
Status:not completed
UKRAINE PLAN

52. ItisalsoworthmentioningseparatelytheprogressinrecruitingemployeesforvacantpositionsinthestaffoftheHighAnti-CorruptionCourt,asthis
isalsoacomponentofthisindicator.
OnJuly29,2025,aselectionwasannouncedforvacantpositionsofemployeesoftheSupremeAnti-CorruptionCourt.AsofAugust17,2025,the
SupremeAnti-CorruptionCourtreceived145resumes.
Basedontheresultsoftheprocessingofresumesandinterviewsconductedinseveralstages,10peoplewererecommended forappointmentto
variouspositionsinthecourtstaff.
However, as a result, the indicator remains unfulfilled as of the end of September.
Indicator No. 4.3.Increase the staffing of the High Anti-Corruption Court (SLIDE
5/5)
(Q1 2025)
Sector: fight against corruption and money laundering
Status:not completed
UKRAINE PLAN

53. Toimplementthisindicator,itisproposedtoadopttheLawofUkraineonReformingtheNationalAgencyforIdentification,TracingandManagement ofAssets
ObtainedfromCorruptionandOtherCrimes(ARMA),withsubsequententryintoforce.Thelawshouldfocuson:
➔atransparentandmerit-basedselectionprocedurefortheheadoftheagency,includingacheckonintegrityandtrustworthyprofessionalism;
➔anindependentexternalperformanceevaluationsystem;
➔transparentprocedureformanagingandsellingseizedassetsundertheagency'scontrol.
Backin2023,draftlawNo.10069onamendments tocertainlegislativeactsofUkrainetoincreasetheefficiencyofactivitiesinthefieldofidentification,searchand
management ofassetswasregistered,whichreceivedcriticismfrompublicrepresentativesduetotheexcessivenessofthepossiblepowersgrantedandtheriskof
duplicatingthefunctionsoftheStatePropertyFundofUkraine.
On02.01.2025,theCabinetofMinistersofUkrainesubmittedtotheVerkhovnaRadadraftlawNo.12374,whichproposestoreformtheARMA.Alternativestothisdraft
lawwerealsosubmitted—12374-1and12374-2.Amongtheadvantagesofthesubmitteddraftlawsistheregulationoftheissueofcontrolovertheactivitiesofthe
ARMAandthecompetitiveselectionofmanagement, however,someofthesedraftlawslacksynchronizationwiththevisionofthereformoutlinedinUkrainePlan,
whichwasalsoindicatedbythepublic.
Inaddition,theVerkhovnaRadaregistereddraftlawNo.12389datedJanuary8,2025,whichproposestodeterminethefeaturesofthereal(property)titleofARMAto
thearrestedassetsunderthemanagement ofthisbody.
InthesessionhalloftheParliamentonFebruary12,2025,draftlawNo.12374-dwasadoptedinthefirstreading.Afterthedraftlawwasconsideredbytherelevant
committeeoftheVerkhovnaRada,mostoftheproposalstakenintoaccountpavedthewayfortheimplementationoftheARMAreforminaccordancewiththe
agreementswithintheframeworkofUkrainePlan.
Afterdiscussionsbetweentheauthoritiesandcivilsociety,thepartiesreachedacompromiseonthemostpressingissues,whichallowedtheVerkhovnaRadaof
UkrainetodraftthebillforthesecondreadingandadoptitasawholeonJune18,2025.
Atthesametime,thelawadoptedbytheRadaalsohadadelayinpromulgation-theChairmanoftheVerkhovnaRadaofUkrainesignedthelawonJuly15,2025,and
thePresidentofUkraine-onJuly27,2025.
On30.07.2025,theLawofUkraineNo.4503-IXenteredintoforce,whichmeansthattherelevantindicatorwasimplementedwithadelay.Atthesametime,receiving
fundingforthisindicatorwillbepossibleonlyaftertheEuropeanCommissionapprovesthenextquarterlyreportsubmittedbyUkraine.
Indicator No. 4.7.Entry into force of the law on reforming ARMA
(Q1 2025)
Sector: fight against corruption and money laundering
Status:completed, but not on time
UKRAINE PLAN

54. TheGovernmentshouldadoptandpublisharoadmapforthemandatorystructuralseparationofpublic
serviceobligations(PSO)andnon-PSOactivitiesforallstate-ownedcompanieswithspecialresponsibilities.
Sucharoadmapshouldbebasedonthecurrentlevelofrequiredaccountingpracticesandinclude
operationalmeasuresfortheseparationofaccountsofenterprisesatdifferentstagesofimplementingthe
necessarychanges.TheroadmapwilldescribehowtheseparationofaccountsforPSOandnon-PSO
activitieswillbeimplementedinallprioritystate-ownedcompaniesfromthelistapprovedbyaprotocol
decisionoftheCabinetofMinisters.
TheActionPlanfortheSeparationofActivitiesofPublicSectorEconomicEntities,WhichAreAssignedto
PerformSpecialDuties,fromthePerformanceofSuchDutiesandActivitiesUnrelatedtoTheirPerformance,
wasapprovedbytheCabinetofMinistersonApril4,2025.
Indicator No. 6.6.To praise the roadmap for the separation of public
service obligations (PSO) and other activities
(Q1 2025)
Sector: management of public assets
Status:completed, but not on time
UKRAINE PLAN

55. Today,oneoftheobstaclestobusinessistheshortageoflabor.Atthesametime,studiesshowthattheleveloffemale
participationinthelaborforceremainslowerthaninmanydevelopedcountries.Onereasonisthelackofaccesstoqualityearly
childhoodeducation.
ThatiswhyoneoftheindicatorsofthePlanforUkraineisareformdesignedtoimproveaccesstoqualitypreschooleducationin
ordertoattractwomenwithpreschool-agechildrentothelabormarket.
Thereformconsistsofonestep-theentryintoforceoftheLawonPreschoolEducation,whichmustcomplywiththeEUCouncil
Recommendation ofMay22,2019onhigh-qualityearlychildhoodeducationandregulatethefollowingissues:
➔guarantees of access to preschool education for children of early and preschool age;
➔fair rules for the functioning of educational institutions in the market of educational services in the field of preschool
education;
➔decent working conditions for workers in the field of preschool education;
➔rules for the functioning of a flexible and effective network of preschool education service providers.
TherelevantlawwasalreadyadoptedbytheparliamentinJune2024.ItregulatestheissuesidentifiedinthePlanforUkraine,
whichcanbeconsideredtheimplementationofthisindicator.ThelawenteredintoforceonJanuary1,2025.
Indicator No. 7.2. Entry into force of the law on preschool education
(Q1 2025)
Sector: human capital
Status: completed
UKRAINE PLAN

56. UkrainelacksacoherentpolicyforthedevelopmentofUkrainianculture,whiletherelevantissuescannowbeattributedto
securityissues.TheseissueswereraisedseveraltimesduringpublicconsultationsonthepreparationofthePlanforUkraine.
Thus,inaccordancewiththePlan,thegovernmenthascommittedtoadoptingaStrategyfortheDevelopmentofCultureof
Ukraine.TheMinistryofCultureandStrategicCommunications (MCSC)hasalready
AsdeterminedbytheMCSP:TheStrategywillbecomeamedium-termpolicyplanningdocument,willcontainathoroughanalysis
ofthecurrentstateofaffairs,andwillalsodeterminethestrategicgoals,priorities,directionsofactionandtasksofthestateinthe
fieldofculturalpolicyfortheperioduntil2030.
TheMCSPinvitedexpertsandscholarstoproviderecommendations forthefuturedraftStrategyinthesummer2024.Thefirst
discussionsonthedraftStrategytookplaceinDecember.
InFebruary2025,theMCSPheldseveralpublicdiscussionsontheStrategy.InMarch,thetextoftheStrategywasfinalized.
TheCabinetofMinistersadoptedtheStrategyforCulturalDevelopmentonMarch28,2025,thatis,ontime.
Indicator No. 7.11. Adoption of the Strategy for the Development of Culture of
Ukraine
(Q1 2025)
Sector: human capital
Status: completed
UKRAINE PLAN

57. Legislationtoimplementthisindicatorshouldfocusonreformattinglocalstateadministrations(LSA)intoprefectural-type
bodiesinordertoorganizeareasonablesystemofensuringlegalityintheactivitiesoflocalself-governmentbodies,
ensuringcoordinationofterritorialbodiesofcentralexecutiveauthoritiesintheimplementationofstatepolicyonthe
ground.
ThecorrespondingdraftlawNo.4298wasregisteredonOctober30,2020,butayearlater,afterthreedraftrevisions,the
considerationofthedraftlawwaspostponedtothesecondreading.
InFebruary2024,theCommitteeontheOrganizationofStatePower,LocalSelf-Government,RegionalDevelopmentand
UrbanPlanningrecommended anupdateddraftlawforthesecondreading,inparticular,thestatusofcivilservantswas
restoredtotheheadsoflocalgovernmentadministrationsandtheirdeputies,theprocedureforappointinganddismissing
headsoflocalgovernmentadministrationswasupdated,andasystemforsupervisingthelegalityoflocalgovernment
decisionswasintroduced.
AtthemeetingoftheCommitteeontheOrganizationofStatePower,LocalSelf-Government,RegionalDevelopmentand
UrbanPlanningonMarch21,2025,adecisionwasapprovedontheneedtofinalizethedraftLawofUkraineNo.4298.This
decisionwasalsosupportedbytheAssociationofCitiesofUkraineandtheAll-UkrainianAssociationofCommunities.
onMarch20,2025,agroupofpeople'sdeputiesofUkrainesubmitteddraftlawNo.13124"DraftLawonAmendments tothe
LawofUkraine"OnLocalStateAdministrations"andSomeOtherLegislativeActsofUkraineonReformingtheTerritorial
OrganizationofExecutivePowerinUkraine",whichmanagedtoreceivesupportfromtheAUC.
Indicator No. 9.1.Entry into force of legislation on reforming the
territorial organization of the executive branch
Slide 1/4
(Q1 2025)
Sector: decentralisation and regional policy
Status:not completed
UKRAINE PLAN

58. AsaseconddefactoalternativetodraftlawNo.4298,thedeputiesregistereddraftlawNo.13150ofApril3,2025onamendments tocertain
legislativeactsofUkraineregardingensuringlegalityintheactivitiesoflocalgovernmentbodiesandofficials.
OnApril14,2025,agroupofpeople'sdeputiesofUkraineregisteredanalternativedraftlawNo.13150-1onamendments tocertainlawsof
Ukraineregardingensuringthelegalityofactsoflocalself-governmentbodiesandcoordinationoftheactivitiesofterritorialbodiesofcentral
executivebodies.
OnApril29,2025,theVRUCommitteeontheOrganizationofStatePower,LocalSelf-Government,RegionalDevelopmentandUrban
Planningrecommended thattheVRUadoptdraftlaw13150asthebasis,andrejecttherest.
OnMay13,2025,theVerkhovnaRadaincludeddraftlaw13150onitsownagendaandadopteditinthefirstreadingwiththeprovisionsofthe
futurelawbeingfinalizedintheCommitteeforthesecondreading.Currently,thebiggestdiscussioninpreparationforthesecondreadingis
aroundtheUnifiedStateRegisterofLocalSelf-GovernmentActs.
OnJuly11,2025,theCenterforExpertiseonMultilevelGovernance,operatingwithintheSecretariatoftheCongressofLocalandRegional
AuthoritiesoftheCouncilofEurope,prepareditsownopiniononthisissue.
Europeanstandardsdonotprovideclearrecommendations "for"or"against"thecreationofsuchadatabase,andtheexperienceof
Europeancountriesinthismattervariessignificantly.Despitethegeneraltrendtowardsincreasingtransparencyandaccountabilityofthe
activitiesanddecision-makingprocessofauthoritiesatalllevels,includingthelocallevel,andthefactthattheimplementationofsucha
Registercanbeconsideredpartofthistrend,theConclusionemphasizesthatiftheRegisteriscreatedimproperly,itmaycontradictcertain
obligationsthatUkrainehasundertakenbyratifyingtheEuropeanCharterofLocalSelf-Government.
Indicator No. 9.1.Entry into force of legislation on reforming the
territorial organization of the executive branch
Slide 2/4
(Q1 2025)
Sector: decentralisation and regional policy
Status:not completed
UKRAINE PLAN

59. Therefore,theConclusionfurtherstatesthat,intheeventofadecisiontointroducetheRegister,theCongressrecommends thattheUkrainiansidetake
thefollowingmeasures:
•ensuretheautomaticpublicationofactsinthisRegister.Ifcentralauthoritiesoranyotherinstitutionswereabletoblockordelaypublication,this
couldbeconsideredasexantesupervisionandwouldbecontrarytotheprovisionsoftheCharter.
•tomaketheprocessofsuchpublicationassimpleandeasyaspossibleforlocalgovernments.
•ensurecompliancewiththeprincipleofproportionalityenshrinedinArticle8(3)oftheCharter:thefrequencyanddepthofsupervisionmustbe
proportionatetotheimportanceoftheinterestswhichitisintendedtoprotect,andnotbasedontheeaseofaccesstoinformationondecisions
takenatlocallevel.
Inaddition,theOpinionalsorecommends:
•IntheeventofthecreationoftheRegister,theobligationtopublishlocalgovernmentdecisionsinitshouldreplacetheobligationtotransfer
themtothesupervisoryentity.
•ThecontentandadministrationoftheRegistermustcomplywiththeprovisionsoftheGeneralDataProtectionRegulation(GDPR).
•Thosewhowillcarryoutsupervisionmustundergoappropriatetraining,advancedtraining,andbeunderpropersupervisiontopreventabuseof
power.
TheVerkhovnaRadashouldtakethisOpinionintoaccountwhenpreparingthedraftlaw,andifadecisionismadetocreateaUnifiedRegister,itshouldalso
adheretotheaboverecommendations.
OnSeptember4,2025,theVerkhovnaRadaconsidereddraftlawNo.13150,whichwasultimatelynotadoptedduetoexistingdifferencesofopiniononthe
finalversionofthedocument.
Indicator No. 9.1.Entry into force of legislation on reforming the
territorial organization of the executive branch
Slide 3/4
(Q1 2025)
Sector: decentralisation and regional policy
Status:not completed
UKRAINE PLAN

60. Instead,onSeptember18,2025,thepeople'sdeputiesregisteredanewdraftlawonsupervisionofthelegalityoflocal
self-governmentbodiesNo.14048.Accordingtotheauthorsofthedraftlaw,althoughalargedegreeofunderstanding
wasreachedwithrepresentativesofthelocalself-governmentbody,thedocumentstillcontainstwocontroversial
norms:
•regardingtheentityauthorizedtosupervisethelegalityoflocalself-governmentbodies-districtstate(military)
administrationsorregionalstate(military)administrations;
•theissueofsupervisionoveractsofindividualaction.
AsoftheendofSeptember,preparationsforconsiderationofthedraftlawareunderway,andtheindicatorremains
unfulfilled.
Indicator No. 9.1.Entry into force of legislation on reforming the
territorial organization of the executive branch
Slide 4/4
(Q1 2025)
Sector: decentralisation and regional policy
Status:not completed
UKRAINE PLAN

61. TheindicatorprovidesfortheentryintoforceoftheLawofUkraine"OnPublicConsultations"withitsapplicationwithin12months
fromthedateofterminationorabolitionofmartiallawinUkraine.Thelawwilllaunchalegalmechanismforconductingpublic
consultationsduringtheformationandimplementationofstatepolicy,resolvingissuesoflocalimportance,whichwillcreatethe
prerequisitesforcoordinated,effectiveandefficientpoliticaldecision-making.
ThecorrespondingbillwaspassedinJune2024.InOctober,thelawwasfinallysignedbythePresident.
Theadopteddraftlawprovidesfortheobligationofexecutiveauthorities,localgovernments,andsubjectsofgovernmentauthority
toconductpublicconsultationsduringthedevelopmentofregulatorylegalacts.
Relevantconsultationscantakeplacebothintheformofelectronicconsultationsandintheformofroundtablesanddiscussions.
AsprovidedforinUkrainePlan,itisproposedthatthisdraftlawwillenterintoforce12monthsfromthedateofterminationor
abolitionofmartiallaw.
Indicator No. 9.4.Entry into force of legislation on public consultations on
public policy issues
(Q1 2025)
Sector: decentralisation and regional policy
Status: completed
UKRAINE PLAN

62. Theindicatorprovidesfortheimplementationofanautomatedsystemformonitoringlandrelationsandconductingmassland
valuation.
Thenecessaryregulatoryframeworkforbothcomponentsoftheindicatorwasadoptedin2023.LimitedpublicmonitoringThe
landdealssystemhasbeeninoperationsince2021andshouldbefullyoperationalbytheendofMarch,butasofMarch24,ithas
notbeenmadepublic.
AccordingtotheNACPmonitoring,theprovisiononmasslandvaluationwasduplicatedintheStateAnti-CorruptionProgram,
butitwaslaterchanged.Inaccordancewiththeupdatedtask,theStateGeocadastrereportedontheapprovalofthetermsof
referenceformasslandvaluationbytheMinistryofAgrarianPolicyinOctober2024.Attheendof2024,themassvaluationwas
carriedoutandfurtherimprovementsareplannedthisyear.Currently,theresultsofthevaluationarepubliclyavailable.
AttheendofMarch,theportaloftheautomatedsystemforpublicmonitoringoflandrelationswentliveandasofApril28,itis
operatingintestmodewithincompletefunctionality.
Indicator No. 12.3.An automated system for public monitoring of land relations
has been put into operation. A mass assessment of land has been carried out.
(Q1 2025)
Sector: agri-food sector
Status: completed
UKRAINE PLAN

63. Theirrigationsystemdevelopmentplanwiththeplansetsanambitiousgoal:theplanwillusethefull
economicbenefitsmethod,consistentwithwaterresourcesmanagement onabasin-wideapproach,based
onenvironmentalimpactassessmentandstrategicenvironmentalreform.
Thelong-termplanforthedevelopmentoftheirrigationcomplexofUkraineuntil2050andtheplanof
measuresforitsimplementationuntil2030wereapprovedatagovernmentmeetingonMarch25,2025.
Indicator No. 12.7.A long-term plan for the development of Ukraine's irrigation
system has been approved
(Q1 2025)
Sector: agri-food sector
Status: completed
UKRAINE PLAN

64. Inordertoimplementthereform,theStateServiceofGeologyandSubsoilUsemustupdatetheelectronicofficeofsubsoilusers,digitisesecondarygeological
informationandensuretheissuanceofdigitalspecialpermitsforsubsoiluse.
On28March2023,theMinistryofEnvironmentalProtectionandNaturalResourcesapprovedtheRegulationsontheelectronicofficeofsubsoilusers,whichdefine
thegeneralprinciplesofitsoperation.On19May2023,theCabinetofMinistersapprovedtheProcedureformaintaining,operatingandaccessinginformationofthe
unifiedstateelectronicgeoinformationsystemforsubsoiluse,developedinaccordancewithLaw2805-IXof1December2022.AsoftheendofOctober2024,
accordingtotheStateGeologicalService,theGISservice,onlineregistrationofformsforgeologicalworkandresearch,andreportingformsforaccountingfor
mineralreservesareoperational,whiletheserviceforgeneratinge-extractsfromtheregisterofspecialpermitsisintheimplementationphase.However,according
toexperts,thee-cabinethasitsshortcomingsand,aslongasmartiallawremainsinforceinUkraine,willnotallowtheuseofalltheannouncedfunctions.
Intermsofdigitisation,thefirstphaseoftheprojectwiththeEBRDhasbeenimplemented:thenecessarytechnicalequipmentandsoftwarehavebeenpurchased,
andthefirst6,000geologicalreportshavebeenscannedandpublishedonaninteractivemap.Intotal,60,000geologicalreportsandgraphicappendicesaretobe
digitisedandthemetadatatranslatedintoEnglish.AccordingtoareportbytheStateGeologicalService,bytheendofOctober2024,theexpectedimplementation
ofthesecondphasewiththesupportoftheEBRD,USAIDandMicrosoftwillallowthespatiallocationofdepositsandtheirquantitativeandqualitativecharacteristics
tobeseen.On21March,itwasannouncedthataspartoftheimplementationoftheRoadmaptotheMemorandum ofStrategicPartnershipwiththeEUinthefield
ofrawmaterials,theStateGeologicalService,togetherwiththeEBRD,isworkingonthelaunchofthesecondphaseofdigitisingsecondarygeoinformationand
placingitontheStateGeoportal.Thematerialswillbecomepartofthe"dataroom"andcanbeusedbyUkrainianandinternationalinvestorsforanalysiswithaview
tofurthernominatingthosesubsoiluseobjectsforopentendersandauctions.
Theworkplanfor2025includes,amongotherthings,finalisingthecreationoftheUnifiedStateElectronicGeoinformationSystemforSubsurfaceUse(EDGS),
expandingthefunctionalityoftheStateGeoportal,andimprovingthee-cabinet.Atthebeginningof2025,workwasongoingtoupdatethee-cabinetforsubsoilusers
withadditionalfunctionality(accesstothestateregisterofspecialpermitsandthepossibilityofobtaininganelectronicspecialpermit,aswellasaccesstodigitised
geologicalinformation).On20January,apresentationofthefunctionalitywasmadetorepresentativesoftheEuropeanCommission.
On1April,theStateRegisterofSpecialPermitsforSubsurfaceUsebegancommercialoperation(orderoftheStateGeologicalService).Specialpermitsareissuedin
theformofanextractfromtheRegisterinelectronicform,generatedbytheelectronicofficeoftheUnifiedGeoinformationSystem,theelectronicofficeofthe
subsoiluser,andtheelectronicofficesoftheUnifiedEnvironmentalPlatform"EcoSystem".Thus,theindicatorisconsideredtobefulfilled,despitethefactthataccess
totheresourceistemporarilyrestrictedduringtheperiodofmartiallaw,withtheexceptionoflawenforcementagencies,stateauthoritiesandlocalself-government
bodies.
Indicator 13.5. Updating the electronic office of the subsoil user
(Q1 2025)
Sector: management of critical raw materials
Status: completed
UKRAINE PLAN

65. TheCabinetofMinistersResolutiononAmendments totheCabinetofMinistersResolution"OnApprovalof
thePlanfortheAllocationandUseoftheRadioFrequencySpectruminUkraine"shouldenterintoforce.The
ResolutionshoulddefineradiotechnologiespermittedforuseinUkraine,withadefinitionoftheradio
frequencybandsandradioservicestowhichtheycorrespond,aswellasthetermsforterminatingtheir
developmentanduse,aswellasalistofpromisingradiotechnologiesforimplementationinUkrainewitha
definitionoftheradiofrequencybandsandradioservicestowhichtheycorrespond,aswellastheconditions
fortheirimplementationinaccordancewiththeacquis.
ThegovernmentadoptedthenecessaryResolutionNo.1253“OnAmendments tothePlanfortheAllocation
andUseoftheRadioFrequencySpectruminUkraine”onNovember1,2024,sotheindicatorcanbe
consideredfulfilled.
Indicator No. 14.1.Approval of a new plan for the allocation and use of radio
frequencies in Ukraine
(Q1 2025)
Sector: digital transformation
Status: completed
UKRAINE PLAN

66. RegulatoryactstoalignwiththeNISandNIS2Directivesshouldenterintoforce.
Theactsshouldfocusonthefollowingmainareas:
➔regulationofthemandatoryimplementationofmeasuresaimedatcreatinganappropriatelegalframeworkfor
implementingmeasurestoprevent,detectandstopactsofaggressionincyberspaceinthecontextofthe
RussianFederation'swaragainstUkraine;
➔strengtheningthelevelofprotectionofstateinformationresourcesandcriticalinformationinfrastructurefrom
cyberattacks;
➔comprehensive improvement oftheregulatoryframeworkinthefieldofcybersecurityandinformation
protectiontostrengthenthecapabilitiesofthenationalcybersecuritysystemtocountercyberthreats.
TherelevantlawNo.4336-IXenteredintoforceonApril20,2025-threeweekslateafterthedeadline.
Indicator No. 14.2. Entry into force of legislation on strengthening the cyber
defense capabilities of state information resources and critical information
infrastructure facilities
(Q1 2025)
Sector: digital transformation
Status:completed, but not on time
UKRAINE PLAN

67. Indicator No. 14.3.Approval of an action plan for the transition of public
services to electronic form by 2026
(Q1 2025)
Sector: digital transformation
Status: completed
UKRAINE PLAN
Tothisend,itisnecessarytodevelopandadoptaCabinetofMinistersOrderonapprovinganactionplanforthe
transferofpublicservicestoelectronicformby2026withsubsequententryintoforce.
Theactionplanshouldfocusonthefollowingkeyareas:
➔restoration;
➔education;
➔healthcare;
➔servicesforveterans;
Currently,theMinistryofDigitalAffairshascontactedstatebodiestocollectproposalsanddeveloprecommendations
thatwillserveasthebasisfordevelopingmeasuresandinitiativesintheplan.
OnFebruary24,2025,theMinistryofDigitalAffairssentadraftorderoftheCabinetofMinistersofUkraine“On
approvaloftheactionplanforthetransferofpublicservicestoelectronicformby2026”totheinterestedbodiesfor
approval.
OnMarch21,2025,atitsmeeting,theCabinetofMinistersofUkraineapprovedtheActionPlanbyorder.
➔servicesforthemilitary;
➔Customs;
➔socialsphere.

68. TheadoptionofaframeworkclimatelawisimportantinviewoftheneedtobringlegislationintolinewithEUlaw,inparticular
Regulation(EU)2021/1119,whichsetstheframeworkforachievingclimateneutrality,andRegulation(EU)2018/1999onthe
governanceoftheEnergyUnionandmitigatingtheeffectsofclimatechange,aswellastoimplementtheactionplanforthe
implementationoftheEuropeanCommission'srecommendations presentedintheReportonUkraine'sprogressundertheEU
EnlargementPackage2023,approvedbytheCabinetofMinisterson9February2024,133-r.
OnOctober8,2024,theVerkhovnaRadaofUkraineadoptedinitsentiretytheLaw"OntheBasicPrinciplesofStateClimatePolicy"
(registeredunder11310),submittedbytheCabinetofMinistersattheendofMay2024,andonOctober25,theLawwassignedby
the President.
TheLawenteredintoforceonthedayfollowingthedayofitspublication(October30,2024),exceptforArticle14onplanningstate
climatepolicyattheregionalandlocallevels,whichshallenterintoforceoneyearlater,andArticle21onfinancingmeasures
aimedatachievingtheobjectivesofstateclimatepolicy,whichshallenterintoforceoneyearaftertheabolitionorterminationof
martiallaw.
Thus,theindicatorisconsideredtobefulfilled.
Indicator 15.2. Entry into force of the Law "On the Basic Principles of State
Climate Policy"
(Q1 2025)
Sector: green transition and environmental protection
Status: completed
UKRAINE PLAN

69. ThedevelopmentandsubmissionbytheMinistryofEnvironmentalProtectionandNaturalResourcesinJune2024ofadraftorderapprovingtheactionplan
forthecreationofanationalgreenhousegasemissionstradingsystem(ETS)isprovidedforintheGovernment'spriorityactionplanfor2024.
OnJune5,theMinistryofEnvironmentProtectionandNaturalResourcespublishedadraftCabinetofMinistersorder"OntheapprovaloftheStrategyforthe
implementationofagreenhousegasemissionstradingsysteminUkrainefortheperioduntil2033",andproposalsandcommentswerecollecteduntil5July.
Atthesametime,aninterdepartmentalcoordinationprocesswasunderway,withcommentsonthedraftorderbeingprovidedbytheNationalSecurities
andStockMarketCommission.
Inaddition,on30May2024,theCabinetofMinistersapprovedtheStrategyfortheFormationandImplementationofStatePolicyintheFieldofClimate
ChangeforthePerioduntil2035andapprovedanoperationalplanofmeasuresforitsimplementationin2024-2026.Oneofthetasksforachievinggoal2on
mitigatingclimatechangeandensuringasociallyjustandeconomicallyefficienttransitiontolow-carbondevelopmentofthestateistodevelopandsubmit
totheCabinetofMinistersadraftlawontheprinciplesoffunctioningoftheETS(plannedfor2025)andtheimplementationoftheETS(pilotproject)
(plannedfor2026).
OnJanuary8,theVerkhovnaRadaadoptedalawreinstatingthemandatorysystemformonitoring,reportingandverifyinggreenhousegasemissions.Thisis
animportantsteptowardsthecreationofaETS.
InNovember,theMinistryofEnvironmentProtectionandNaturalResourcespublishedadraftactionplanfortheestablishmentoftheETSonitswebsite.On
December30,theMinistryannouncedthecompletionofthepublicconsultationprocessandreportedthatnocommentsorsuggestionsonthedraftorder
hadbeenreceivedfromthepublic.
OnFebruary21,2025,theGovernmentapprovedtheplanfortheimplementationoftheETS.Thus,theindicatorisconsideredtohavebeenachievedontime.
Indicator 15.5. Approval of the Action Plan for the creation of a national
greenhouse gas emissions trading system
(Q1 2025)
Sector: green transition and environmental protection
Status: completed
UKRAINE PLAN

70. Indicator No. 3.5.Entry into force of legislation on the review of judges'
declarations of integrity and the procedure for their verification
(Q2 2025)
Sector: judicial system
Status:not completed
UKRAINE PLAN
Toimplementtheindicator,thelawandactsoftheHQCJmustcomeintoforce,inaccordancewithwhichthedeclarationsofintegrityofjudgesandthe
procedurefortheirverificationmustberevised.
Forthispurpose,theMinistryofJusticeprepared,andtheCabinetofMinisterssubmittedtotheVerkhovnaRadathecorrespondingdraftlawNo.13165dated
April9,2025.
Initsopinion,theCommitteeonEuropeanIntegrationpointsoutthatthedraftlawdoesnottakeintoaccounttherequirementsoftheprovisionsofthe
UkrainePlan,inparticular,thattheupdatedintegritycheckshouldprovideforanextensionofthetimeperiodcoveredbythecheck,whichiscurrentlynot
observedinthedraftlaw.
13165-2wassubmittedtotheVerkhovnaRadaonApril25,2025.ThechallengesofthisbillareconsistentwithNo.13165,andinsomewaysareevenmore
contrasting.
AstheEuropeanCommissionnotesinthe2024Report,theupdatedsystemshouldprovideforatemporarybutmeaningfulvettingprocedureforjudgesof
highercourtsinvolvingindependentexperts.Also,asfollowsfromtheconclusionoftheVerkhovnaRadaCommitteeonUkraine’sIntegrationintotheEU,“it
canbeconcludedthatitdoesnotcontainanymechanismsthatwouldensureatemporaryandatthesametimemeaningfulvettingprocedureforjudges
ofhighercourtsinvolvingindependentexpertswithintheframeworkoftheupdatedintegritydeclarationsystem.”
Thedraftlawalsodoesnottakeintoaccounttherequirementsforextendingthetimeperiodforwhichaspecialinspectionisconducted.Inaddition,the
draftlawcarriestheriskofrestrictingaccessduetopublicationontheofficialwebsiteoftheHQCJ.Finally,theprovisionontheexclusionofliabilityfor
intentionalfailuretoprovideordeclareinformationseemsunfounded.
OnJune3,2025,theVerkhovnaRadasupportedthedraftLawNo.13165-2inthefirstreading.Thedraftlawiscurrentlybeingpreparedforthesecondreading.
ItisknownthattheSupremeCourtofJusticehasaskedtheVeniceCommissiontoprovideanopiniononthedraftlaw.ItisexpectedthattheVenice
CommissionwilldiscusstheseissuesinOctoberofthisyear.
AsoftheendofSeptember,theindicatorremainsunfulfilled.

71. Theindicatorisconsideredfulfilledintheeventoftheentryintoforceofthelawontheenforcementofcourtdecisionsonpropertyandnon-property
obligationsandthefurtherdigitalizationofenforcementproceedings.
InthecontextoftheenforcementofcourtdecisionsinUkraine,aRoadmapwillfirstbedevelopedtoreformtheenforcementofcourtdecisionsandimprove
theactivitiesofpublicandprivateenforcementagents,takingintoaccountthecurrentsituation,andapackageofdraftlawswillbeadoptedtoimprovethe
enforcementofcourtdecisionsonpropertyandnon-propertyobligationsandfurtherdigitalizationofenforcementproceedings.Thiswill,inparticular,allow:
➔expandthefunctionalityoftheautomatedenforcementsystem;
➔tointroduceinteractionbetweentheUnifiedRegisterofDebtorsandotherregistersinordertopreventthealienationofpropertybythedebtor;
➔improveautomatedseizureofdebtors'funds,etc.
OnNovember20,2024,theVerkhovnaRadaadopteddraftlawNo.9363datedJune7,2023inthefirstreading.Thedraftlawprovidesforexpandingthe
capabilitiesoftheautomatedenforcementsystem,establishinginteractionbetweentheUnifiedRegisterofDebtorsandotherregisters,andintroducing
automatedseizureoffunds.
Atthesametime,onAugust21,2025,draftlawNo.9363wasrecognizedasrejectedandwithdrawnfromconsiderationduetotheterminationofpowersby
theCabinetofMinistersofUkraine.
Atthesametime,thePeople'sDeputiesofUkrainesubmittedforconsiderationbytheVerkhovnaRadadraftlawNo.14005datedSeptember4,2025.An
analysisofthedraftlawallowsustoconcludethatitsprovisionsareidenticaltoNo.9363.
OnSeptember17,2025,thePeople'sDeputiesofUkrainefailedtoincludedraftlawNo.14005ontheiragenda.
Thus,asoftheendofSeptember,theindicatorremainsunfulfilled.
Indicator No. 3.8.Improving the execution of court decisions. The law on
the digitalization of enforcement proceedings has entered into force
(Q2 2025)
Sector: judicial system
Status:not completed
UKRAINE PLAN

72. ANon-PerformingLoanResolutionStrategy,developedinaccordancewithcurrentEUlegislation,shouldbe
approved.Thestrategyshouldfocusonthefollowingkeyareas:
➔strengtheningprudentialrequirementsfortherecognitionandresolutionofproblemloans;
➔sharingdataonproblemloansandotherrelevantmarketdatabetweenfinancialinstitutionsandgovernment
agenciestoimproveproblemloanresolution;
➔reviewofpotentialobstaclesanddevelopmentofmeasurestoimprovetheframeworkforrestructuringand
resolutionofproblemloans.
Thestrategyforresolvingnon-performingloanswasapprovedasaseparatesectionoftheLendingDevelopment
Strategy.
Indicator No. 5.4.Improvements in the area of resolving the problem of non -
performing loans (NPL)
(Q2 2025)
Sector: financial markets
Status: completed
UKRAINE PLAN

73. Today,thelabormarketlacksqualifiedlabor.Atthesametime,reconstructionwillrequireprofessionalswhocanworkintheconstruction
sector.Thereturnofthemilitaryandtheirintegrationintothelabormarketwillalsorequiremodernvocationaleducationprograms.Therefore,
oneoftheindicatorsofUkrainePlanistheadoptionandentryintoforceofthelawonvocationaleducation.Peoplewhohaveacquirednew
skillswillalsoreturnfromabroad,andthereforeitwillbeimportanttocontinueimplementingasystemforrecognizingsuchskills.
Thatiswhyitisdeterminedthatthelawonvocationaleducationshoulddefinefairrulesforthefunctioningofeducationalentitiesinthe
marketofeducationalservicesinthefieldofvocationaleducation.Itshouldalsoexpandtheinstitutionalcapacitiesofeducationalentitiesin
providingformalandnon-formalvocationaleducation.Itisalsoabouttheimportanceofregulatingtherelationsbetweenvocational
educationinstitutions,national/localandinternationalstakeholdersforthesustainabledevelopmentofhumancapitalinUkraine.
ThedraftlawonvocationaleducationsubmittedbytheMinistryofEducationandScienceinApril2024didnotcomplywithallthese
provisions.Therefore,anupdatedversionofthedraftlawwasprepared.TheVerkhovnaRadaadoptedthedraftLawofUkraine“OnVocational
Education”(No.13107-d)asabasisonApril16,2025.Thedraftlawprovidesfortheintroductionoffinancialandpersonnelautonomy,the
introductionofsupervisoryboardsininstitutions,supportfordualeducation,thedevelopmentofcurriculawiththeparticipationofbusiness,
andsimplificationoflicensingproceduresforvocationaleducationinstitutions.AccordingtoinformationfromtheVerkhovnaRada,
consultationswithrepresentativesoftheEuropeanCommissiononthecomplianceofthedraftlawwithEUlawwerecompletedontime.
OnAugust21,thedraftlawwasfinallyadoptedbydeputiesandsenttothePresidentforsignatureonthesameday.
ThePresidentsignedthelawonSeptember9.Therefore,thestatusisimplementedwithadelay.
Indicator No. 7.1.Entry into force of the law on vocational education
(Q2 2025)
Sector: human capital
Status:completed, but not on time
UKRAINE PLAN

74. InUkraine,theneedforvarioussocialservicesisgrowing,andthesystemforprovidingsuchservicesremainslargelyoutdated
andinefficient.In2023,theMinistryofSocialAffairslaunchedanexperimentwiththeprocurementofsocialcareservices,but
thisisonlyasmallpartofthenecessarychanges.Atthesametime,budgetfundingislimited,andthereforemustbespent
effectively.
Thatiswhythegovernmentisplanningchangesintheprocurementofsocialservicestoincreasetheiraccessibilityand
efficiency.
Itisimportantthattheadoptedresolutionbefiscallyneutralanddonotrequireadditionalfunding,andshouldprovidefor:
➔transitionfrominstitutionalfundingtoaresult-orientedmodelofsocialserviceprocurement;
➔introductionofamechanismforpurchasingindividualsocialservicesfromregisteredpublicandprivatesocialservice
providersbasedonestablishedsocialservicestandardsandcriteriaforproviders.
TheCabinetofMinistersadoptedtherelevantResolutiononJune25,2025.
Indicator No. 7.10.Adoption of the Cabinet of Ministers' resolution on the
procurement of social services
(Q2 2025)
Sector: human capital
Status: completed
UKRAINE PLAN

75. TheGovernmentapprovedtheStrategyfortheRecovery,SustainableDevelopmentandDigitalTransformationof
SmallandMedium-SizedEnterprisesforthePeriodUntil2027andtheOperationalPlantoitonAugust30.The
Strategyprovidesforfourstrategicgoalsfortherecoveryandfacilitationofbusiness,promotionofinnovationand
greentransition,developmentofeducationandcultureofentrepreneurship,andstrengtheningcompetitivenessin
thedomesticandforeignmarkets.
Theprogramimplementationindicators,amongotherthings,suggestanincreaseinexportsofgoodsto60billion
eurosby2027,ofwhich35billioneuroswillgototheEUbyincreasingthenumberofSMEexportersto35thousand.It
isalsoexpectedtoreduceunemployment to11%andincreasetheshareofsalesthroughe-commerceto20%.Inthe
fieldofscienceandeducation,itissaidthattheknowledgeintensityofGDPwillincreaseto0.7%duetoanincreasein
spendingonscientificactivitiesto470millioneurosand1.7millionentrepreneurswhohaveimprovedtheir
qualificationsfullyorpartiallyatstateexpense.
Indicator No. 8.4.Adoption of the SME strategy and action plan for its
implementation
(Q2 2025)
Sector: business environment
Status: completed
UKRAINE PLAN

76. Thisindicatordoesnotforeseetheadoptionofspecificlegislativeacts.Itconcernstheapprovaland
publicationonthewebportaloftheMinistryofReconstructionofastudyonthenecessarymeasurestogrant
territorialcommunitiesthestatusofalegalentity.
Inparticular,theresearchquestionshouldbetheimpactofgrantinglegalentitystatustocommunitieson
theefficiencyofinternalorganizationandmanagement, strengtheningtheiraccountabilityand
transparencyinlegalrelations.
OnJune13,theMinistryofCommunitiesandTerritoriesDevelopmentofUkraineheldapresentationofthe
study"Community asaLegalEntityofPublicLaw".Thestudyrevealsthereasonsandconsequencesof
assigningthisstatustocommunities,aswellasproposalsforlegislativechangestoimplementsucha
decision.
Indicator No. 9.2.Research on the necessary measures to grant territorial
communities the status of a legal entity
(Q2 2025)
Sector: decentralisation and regional policy
Status: completed
UKRAINE PLAN

77. AccordingtoUkrainePlan,thedevelopmentofaroadmapforseparatingtherenewableenergysurchargefromthetransmissiontariff,includingtheidentificationof
necessarylegislativeactsandimplementationdeadlines,hasbeenentrustedtotheNEURC(subjecttoagreement).
Essentially,thisinvolvesseparatingthecostsincurredbythetransmissionsystemoperatorinperformingitsspecialobligationstoincreasetheshareofelectricitygenerated
fromrenewableenergysourcesintoaseparatecomponentoftariffrevenue,aspecialsurchargeonthepriceofelectricity,oranotherform.
OnOctober31,theUSAIDEnergySecurityProject(USAIDESP)presentedaGreenPaperonrestructuringtheRESsupportfinancingscheme,proposingthreealternative
modelsforseparatingtheRESsurcharge.However,marketparticipantsopposedseparatingthegreentariffsupportcostsfromthetransmissiontariff,pointingtoeven
greaterrisksofthestatefailingtomeetitsobligations,evencomparedtothecurrentpaymentcrisis.Inaddition,accordingtoEnergorforma,thisissuewasalsodiscussedata
workinggroupmeetingoftheNEURCattheendofJanuary2024.Accordingtoparticipants,itwasdecidedtomaintainthecurrentconditionsforgreentariffproducersuntil
2030,buttoseparatethesurchargeforthewinnersofgreenauctionsheldin2024withoutsignificantresults.Nospecificdecisionsweremade,anditwasdecidedto
continuethediscussion.
OnFebruary18,theGovernmentapprovedthePriorityActionPlanfor2025,accordingtowhichtheNEURC,ifagreed,mustsubmitadraftorderinJune2025approvinga
roadmapforseparatingtherenewableenergysurchargefromthetransmissiontariff.Thisroadmapshouldidentifythenecessarylegislativeactsanddeadlinesfor
implementingsuchseparation.
Following the results of the review at the Government Committee meeting on May 28, 2025, the revised draft orderon the approval of the Roadmap for the separation of the
renewable energy surcharge from the electricity transmission tariff and the corresponding action plan, taking into account the comments provided, was sent by the NEURC
for approval to the Antimonopoly Committee, the Ministry of Finance, the National Bank, the State Service for Special Communi cations and Information Protection, and the
State Regulatory Service.
On June 25, the Cabinet of Ministers approved the Roadmap for separating the renewable energy surcharge from the electricity transmission tariff and the action plan for
implementing the Roadmap for separating the renewable energy surcharge from the electricity transmission tariff for 2025 and 2026. Thus, the indicator is considered
fulfilled.
Indicator 10.4. Implementation of the Roadmap for the separation of the
renewable energy surcharge from the transmission tariff
(Q2 2025)
Sector: energy sector
Status: completed
UKRAINE PLAN

78. Itisnecessarytopublishaportfolioofinvestmentprojectsintheextractiveindustryforcriticalrawmaterials,prepareandpromotealistofsubsoilplots
offeredthroughelectronicauctionsandproductionsharingagreementsforsolidminerals.
TheCabinetofMinistersofUkraineResolution132of14February2023approvedalistofsubsoilplots(deposits)ofstrategicimportanceforthesustainable
developmentoftheeconomyandthedefencecapabilityofthestate,whichwillbemadeavailableforusethroughtendersfortheconclusionofproduction
sharingagreements.ItisobviousthatUKRAINEPLANpresupposestheneedtoupdateandrevisethislistsothatotherdepositscanbeofferedthroughe-
auctions.
On15August2024,theStateServiceofGeologyandSubsoilofUkrainepublishedfordiscussionadraftresolutionoftheCabinetofMinisters"Ontheapproval
ofthelistofsubsoilplots(depositsofmineralresources)ofstrategicimportanceforthesustainabledevelopmentoftheeconomyandthedefencecapability
ofthestate,tobegrantedforusethroughauctionsforthesaleofspecialpermitsforsubsoiluse."Inaddition,in2024,Ukraine'sCriticalRawMaterials
Portfoliowaspublishedwithalistofinvestmentopportunitiesinthissector,aswellasapresentationentitled"Ukraine:MiningInvestmentOpportunities".
On4March2025,theStateGeologicalServicepublishedanewdraftresolutionoftheCabinetofMinisters"Ontheapprovaloflistsofmineralsand
componentsofstrategicandcriticalimportanceandlistsofsubsoilplots(mineraldeposits)ofstrategicand(or)criticalimportance."Theannexesincludetwo
listsofsubsoilplots–thosetobegrantedforusethroughe-auctionsandthosetobegrantedforusethroughacompetitionfortheconclusionofa
productionsharingagreement(PSA).ThesecondlistalmostcompletelyduplicatesthecurrentCMUResolution132of14February2023,withtheexceptionof
onearea(potassiumsalts),whichisproposedtobereplacedbyanother.On9April,arevisedregulatoryimpactanalysiswaspublished.
On14July2025,theCabinetofMinistersofUkraineapprovedlistsofcriticalandstrategicminerals,aswellas60subsoilplotsforauctionsand26plotsforPSC
tenders.Inaddition,theStateGeologicalServicewebsitehaspublishedaportfolioofinvestmentprojectsfortheextractionofcriticalrawmaterials,whichis
inlinewiththeMinistryofEconomy'sdashboardformonitoringtheimplementationoftheindicatorsoftheUKRAINEPLAN.Inaddition,theKSEInstitute,in
cooperationwiththeMinistryofEconomyofUkraine,hasupdatedandpublishedthe2025CatalogueofInvestmentProjectsinUkraine,whichincludes12
projectsworth$2.4billion(graphite,titanium,beryllium,lithium,uranium,polymetals).
Indicator 13.3. Publication of a package of investment projects
for the extraction of critical raw materials
(Q2 2025)
Sector: management of critical raw materials
Status: completed, but not on time
UKRAINE PLAN

79. Itisnecessarytolaunchinternationaltendersfortheconclusionofproductionsharingagreements(PSAs)usingstandardtermsoftheseagreements,approvedbytheCabinetof
Ministersandmadepublic.TransparencyoftendersandPSAsthemselvesisensuredthroughopenaccesstothetermsandcontentoftheagreements.
TheResolutionoftheCabinetofMinistersofUkrainedatedFebruary14,2023No.132approvedthelistofsubsoilareas(fields)thatareofstrategicimportanceforthesustainable
developmentoftheeconomyandthedefensecapabilityofthestate,whichwillbeprovidedforusethroughcompetitionsfortheconclusionofproductionsharingagreements.Atthe
sametime,thereisnoinformationyetontheresumptionofthegovernment'sworkonthemodelPSA.Publicationofcopiesofcontracts(agreements)ontheuseofsubsoil,including
PSAs,concludedafterJanuary15,2022,isalreadyprovidedforbytherequirementsoftheLaw"OnEnsuringTransparencyintheExtractiveIndustries".
OnApril8,theCabinetofMinistersapprovedtheproposalsoftheInterdepartmentalCommissionfortheOrganizationoftheConclusionandImplementationofthePSAregardingthe
holdingofacompetitionfortheconclusionofanagreementonthedistributionofhydrocarbonstobeextractedfromtheMezhyhirskandSvichanskoilandgasfields.Thecompetition
forbothareaswilllastuptosixmonths.InAugust,thetermsofthecompetitionswereupdated.Thepublicationoftheannouncement ofthecompetitions,whichbeginsthe3-month
countdownforthereceiptofapplications,wassupposedtotakeplacewithin2monthsaftertheadoptionoftheresolution,buthasnotyetbeencarriedout.However,thesecompetitions
arenotconsideredactivitiesaimedatimplementingtheindicator.
OnJune17,FirstDeputyPrimeMinisterandMinisterofEconomyofUkraineYuliaSvyrydenkoannouncedthattheInterdepartmentalCommissionfortheOrganizationoftheConclusion
andImplementationofProductionSharingAgreementsispreparingtoannounceatenderfortheconclusionofaPSAontheDobralithiumoresite.OnJuly14,2025,theCabinetof
MinistersofUkraineapprovedthelistsofcriticalandstrategicminerals,aswellas60subsoilareasforauctionsand26areasforPSAtenders.Inturn,thefirsttenderfortheconclusionofa
PSAwasneverannounced,thereforeweconsiderthisindicatornotfulfilled.
OnAugust18,theCabinetofMinisterspresentedthedraftGovernmentActionProgram.ThedocumentplanstodevelopandsubmittotheCabinetofMinistersofUkraineinDecember
2025adraftlawonensuringalegislativemechanismforgrantinguseofsubsoilareas(deposits)ofmineralsunderPSAterms(exceptforhydrocarbons)(Amendments totheLaw“On
ProductionSharingAgreements”).
OnAugust13,theCabinetofMinistersannouncedanewcompetitionfortheconclusionofahydrocarbonsharingagreementwithintheMezhyhirskarea,andonAugust27,the
GovernmentannouncedthestartofacompetitionfortheconclusionofaproductionsharingagreementontheDobraareaintheKirovohradregion.Accordingtothedecision,a
competitionannouncement willbepublishedwithintwomonths,andapplicationswillbeacceptedforthreemonths,afterwhichthewinnerwillbedetermined.Giventhis,weconsider
theindicatortobefulfilledwithadelay.
Indicator 13.4.Launch of international tenders for the conclusion of
production sharing agreements (PSAs) and ensuring their transparency
(Q2 2025)
Scope: management of сritical raw materials
Status:completed, but not on time
UKRAINE PLAN

80. The indicator isaimed at implementing the reform to introduce market-based emissions pricing mechanisms.
ToimprovetheMRVsystem,aswellastotakeintoaccountthepeculiaritiesofwartime,theCabinetofMinistersadoptedResolutionNo.1203on14November
2023,whichimprovestherequirementsformonitoring,reportingandverificationofgreenhousegasemissionsinUkraine.ThisResolutionamendsResolution
No.880"ListofActivities,GreenhouseGasEmissionsfromWhichAreSubjecttoMonitoring,ReportingandVerification",ResolutionNo.959"Procedurefor
VerificationoftheOperator'sReportonGreenhouseGasEmissions",ResolutionNo.960"ProcedureforMonitoringandReportingonGreenhouseGas
Emissions".Asnoted,theamendments improvetheMRVprocessesandsimplifytherequirementsforoperatorsforthedurationofmartiallaw.Inparticular,
thedeadlineforsubmittingmonitoringplansincaseofchangesisdoubled;the"transitionperiod"isextended;andtherequirementsforthelaboratoryare
adjusted.
Backon5June,theMinistryofEnvironmentalProtectionandNaturalResourcespublishedadraftorderoftheCabinetofMinisters"OnApprovalofthe
StrategyforImplementationoftheGreenhouseGasEmissionsTradingSysteminUkraineforthePeriodupto2033".Until5July,theMinistryofEcology
collectedsuggestionsandcomments.Inaddition,inNovember,adraftactionplanforthecreationofanationalgreenhousegasemissionstradingsystem
(ETS)waspublishedontheMinistry'swebsite.
On1October,theMinistryofEnvironmentalProtectionandNaturalResources,togetherwithGIZ,launchedtrainingsessionsonMRVforplantoperators,
consultants,verifiersandotherstakeholders.ItisnotedthatthetrainingsessionswereinitiatedduetochangesinthelegislationonMRVthattookplacein
2023,aswellasthelackofmandatoryreportingintherelevantareaduringthewar,whichledtolimitedexperienceoffacilityoperators.Therefore,theMinistry
ofEcologydecidedtoorganiseappropriatemeasurestoensurethatallstakeholdersunderstandtheprocessesandfulfiltheirtasks.
OnNovember21,theVerkhovnaRadaapprovedinthefirstreadingDraftLawNo.12131,whichprovidesfortherestorationofthemandatoryMRVsystem.On
January8,2025,theLawwasadoptedinthesecondreadingandingeneral.ThelawcameintoforceonFebruary1,2025,whichensuresthattheindicatoris
met.
Indicator 15.6. Re-establishment of the MRV system
(Q2 2025)
Sector: green transition and environmental protection
Status: completed
UKRAINE PLAN

81. Indicator No. 2.8.Implementation of the Roadmap for Reforming the Public
Investment Management System
(Q3 2025)
Sector: public finance management
Status:in progress
UKRAINE PLAN
SeveralIMFstructuralbenchmarksarededicatedtothereformofthepublicinvestmentmanagement (PIM)system,which
Ukraineissuccessfullyandtimelyimplementing.TheroadmapwasadoptedinDecember2023,whiletheimplementationplan
isinsummer2024.
Indicator2.8.addressesthedevelopmentandimplementationofadigitalrecoverymanagement toolforUkrainethatprovides
publicaccesstodataonrecoveryprojectsatallstages,includingplanning,financing,procurement,construction,and
commissioning,toensurepublicandtransparentmonitoringofprojectimplementationandbettercoordinationofrecovery
effortsacrosssectors.
Today,infact,wearetalkingaboutthefactthatsuchatoolwillbeDREAM(DIgitalRecoveryEcosystemforAccountable
Management)-aplatformoriginallycreatedfortransparencyandcoordinationofeffortsinreconstructionandrecovery.
AsectiononpublicinvestmentprojectshasalreadybeencreatedontheDREAMportaltoday.However,fornow,itisabout
informingaboutsuchprojectsratherthanhavingcompleteanddetailedinformationaboutthestagesoftheir
implementation.Thecorrespondingfurtherstepsarecurrentlybeingdeveloped.
InJune,theCabinetofMinistersalreadyapprovedTheMedium-TermPlanofPriorityPublicInvestmentsfor2026-2028,which
iscloselylinkedtotheBudgetDeclarationfortheseyears.
Thekeymeasuresoftheplanarebeingimplementedontime.Atthesametime,changeshavenotyetbeenmadetoseveral
regulatoryactsofministries,butitislikelythattheindicatorwillberecognizedasimplementedontime.

82. Indicator No. 3.1.At least 20% of judicial vacancies have been filled
(Q3 2025)
Sector: judicial system
Status:not completed
UKRAINE PLAN
Theindicatorwillbeconsideredfulfilledifatleast20%ofthejudicialvacanciesavailableasofOctober16,2023(total
numberofvacantpositions2,205)arefilledonthebasisofamendedlegislation,whichwillincludethefollowing
elements:
➔simplifiedselectionstagesandshortenedmandatorytrainingperiodsforjudges;
➔consistentapplicationofclearandproperlypublishedevaluationcriteriaandmethodologyforassessingthe
professionalcompetenceandintegrityofcandidatesforthepositionofjudge;
➔involvingthePublicIntegrityCouncilinassessingtheintegrityofcandidatesforjudicialpositionsincaseswhere
thisisrequiredbylaw.
AccordingtotherecordsoftheHighQualificationCommissionofJudgesofUkraine,thesituationwithfillingvacancies
isasfollows:
➔thenumberofvacantpositionsofjudgesincourtsasofOctober16,2023was2,205(20%-441vacancies);
➔Thenumberofpositionsthatwerefilledintheperiodfrom10/16/2023to2/2/2025is378.
Thus,accordingtotheHQCJ,63morevacanciesneedtobefilledtomeetindicator3.1.Theselectionandcompetition
proceduresareongoing,butitcanalreadybestatedthattheindicatorisnotmet.

83. Indicator No. 3.2.Entry into force of the Law on New Courts for Administrative Cases,
beginning of transparent selection of judges
(Q3 2025)
(SLIDE 1/2)
Sector:judicial system
Status:not completed
UKRAINE PLAN
Toimplementthisindicator,theVerkhovnaRadareceiveddraftlawsNo.12206ontheactivitiesoftheHighCourtofPublicLawDisputes,12206-1onthe
activitiesoftheHighSpecializedAdministrativeCourt,and12206-2ontheactivitiesoftheHighAdministrativeCourt.
OnDecember3,2024,theVerkhovnaRadaofUkrainedidnotsupportanyofthethreeabove-mentioneddraftlaws.
On30.12.2024,theGovernmentsubmittedtotheVerkhovnaRadaanotherdraftlawNo.12368,whichconcernstheissueofregulatingtheactivitiesand
establishinganewcourttoconsideradministrativecases.Inaddition,analternativedraftlaw12368-1wasalsosubmitted.
AsaresultoftheconsiderationinParliamenton09.01.2025,draftlawNo.12368wasrejected,andinsteadNo.12368-1wassupportedasabasis.Inaddition,
on18.02.2025,acomparativetableofchangeswassubmittedforthesecondreading.
ThedraftlawproposestocreateaKyivCityDistrictAdministrativeCourt,andtoreviewitsdecisionsintheappellateinstance,aKyivCityAppeal
AdministrativeCourt.Currently,thedraftlawdoesnotmeettheconditionsforimplementingtheindicator,inparticular,sinceitproposestocreatetwo
separatecourts,andtherearenoprovisionsontheelectionofjudgestothiscourtaftercheckingtheirintegrityandprofessionalismwiththeinvolvement
ofindependentexperts.
Incontinuation,onFebruary26,2025,theParliamentapprovedinitsentiretythedraftlawNo.12368-1.Thus,theKyivCityDistrictAdministrativeCourt
willbeestablishedinUkraineasacourtoffirstinstanceforcasesindisputesregardingtheNACP,NBU,BES,etc.,andtheKyivCityAppealAdministrative
Court,whichwillperformtheroleofacourtofappeal.

84. Indicator No. 3.2.Entry into force of the Law on New Courts for Administrative Cases,
beginning of transparent selection of judges
(Q3 2025)
(SLIDE 2/2)
Sector:judicial system
Status:not completed
UKRAINE PLAN
AccordingtoPartTwoofArticle125oftheConstitutionofUkraine,acourtisestablished,reorganized,andliquidatedbyalaw,
thedraftofwhichissubmittedtotheVerkhovnaRadaofUkrainebythePresidentofUkraineafterconsultationswiththeHigh
CouncilofJustice.
InaccordancewiththerequirementsoftheConstitutionofUkraine,consultationswereheldwiththeHighCouncilofJusticeon
theissueofthedraftlawontheestablishmentoftheSpecializedDistrictAdministrativeCourtandtheSpecialized
AdministrativeCourtofAppeal.
OnApril29,2025,theHighCouncilofJusticeapprovedanadvisoryopiniononthedraftlawontheestablishmentoftheabove-
mentionedcourts,notingthatthedraftlawwassupportedbyit.
Therefore,onMay19,2025,thePresidentofUkrainesubmittedtotheVerkhovnaRadaofUkrainethedraftLawNo.13002onthe
establishmentofaSpecializedDistrictAdministrativeCourtandaSpecializedAppealAdministrativeCourt.OnSeptember16,
2025,theLawwasadoptedbytheVerkhovnaRadaofUkraine.
ItiscurrentlyawaitingsigningbythePresidentofUkraineandentryintoforce,sotheindicatorhasnotyetbeenmet.

85. Indicator 8.8.Adoption of harmonized standards for three
groups of industrial products
(Q3 2025)
Sector: business environment
Status:in progress
UKRAINE PLAN
ItisnecessarytoadoptEuropeanstandardsasnationalfor3groupsofindustrialgoods(machinery,electromagneticcompatibilityof
equipment,low-voltageelectricalequipment)bythetranslationmethod.TheMinistryofEconomy,aswellastheStateEnterprise“Ukrainian
ResearchandTrainingCenterforStandardization,CertificationandQuality”(UkrNDNC)(uponagreement)areresponsiblefor
implementation.AccordingtotheGovernment’sPriorityActionPlanfor2024,theargumentispreparationfortheconclusionofthe
AgreementonConformityAssessmentandAcceptanceofIndustrialProducts(ACCA)(theso-called“industrialvisa-freeregime”)
Itisworthnotingthatin2018,theMinistryofEconomicDevelopment(nowtheMinistryofEconomy)approvedanorderdeterminingthelist
ofnationalstandardsthatareidenticaltoharmonizedEuropeanstandards,withintheframeworkoftheimplementationofDirective
2014/30/EUontheharmonizationofthelawsoftheMemberStatesrelatingtoelectromagneticcompatibility.
Inaddition,in2025,theMinistryofEconomyapprovedanumberofchangestothelistsofnationalstandardsforthepurposesofapplying
technicalregulations,inparticular:
●onmachinesafety(CMUresolutionofJanuary30,2013No.62):ordersofFebruary6No.941,February21No.1356,March19No.1807,
March25No.1880;
●regardinglow-voltageelectricalequipment(CMUresolutionof16.12.2015No.1067):ordersofFebruary6No.941andMarch18No.1796.
AccordingtotheUkrNDNC,anumberofstandardsonelectromagneticcompatibility,machinesandlow-voltageequipmenthavebeen
adoptedbytranslationandareinforce.Thus,weconsidertheindicatorfulfilled.

86. Indicator 10.5.Adoption of legislation for the electricity integration
package
(Q3 2025, postponed from Q4 2025)
Sector: energy
Status:not completed
UKRAINE PLAN
Toimplementtheindicator,itisnecessarytoadoptlegislationtransposingtheprovisionsoftheElectricityIntegrationPackage.Thelegislation
toenterintoforcemustalignthenationallegislationofUkrainewiththeElectricityIntegrationPackage,whichwasincludedintheEnergy
CommunityacquisinDecember2022.
OnOctober2,2024,theVerkhovnaRadaregistereddraftlawNo.12087“OnAmendments totheLawsofUkraineontheIntegrationofthe
ElectricityMarketsofUkraineandtheEuropeanUnion”.ThedraftlawisaimedattransposingtheEuropeanElectricityIntegrationPackageinto
Ukrainianlegislation.OnOctober18,2024,analternativedraftlawNo.12087-1wassubmitted.Theinitiativetosubmitthedraftlawwas
positivelyassessedbytheEnergyCommunitySecretariatandtheUSAIDEnergySecurityProject.
OnMarch28,theCabinetofMinistersapprovedtheActionPlantoimplementtherecommendations oftheEuropeanCommissionpresentedin
theProgressReportonUkrainewithintheframeworkofthe2024EuropeanUnionEnlargementPackage.Thus,accordingtotheplan,by
August2025,itisplannedtoadoptandimplementanintegrationpackageofEUlawactsintheelectricitysector.
AttheendofJanuary,theMinistryofEnergyconsidereddraftlawNo.12087andsupporteditwithcomments.OnJune25,theCommitteeon
EnergyandHousingandUtilitiesapprovedaconsolidatedrevisedversionofdraftlawNo.12087-dontheimplementationofEuropeanenergy
law,increasingsecurityofsupplyandcompetitiveness.Itwasrecommended toincludeitontheagendaoftheVerkhovnaRadaandadoptitin
thefirstreading.
OnJuly22,thedraftLawNo.12087-dwasadoptedinthefirstreading.OnAugust8,theCabinetofMinistersapprovedamendments tothe
UkrainePlan,whichprovideforthepostponementoftheindicatordeadlinetoQ32025.Withthenewindicatordeadline,thereisariskofits
untimelyimplementation.

87. Indicator No. 12.4 Entry into force of legislation on state
support for agriculture in Ukraine
(Q3 2025)
Sector: agri-food sector
Status:not completed
UKRAINE PLAN
Theindicatorenvisagestheadoptionofamendments totheLawonStateSupportforAgriculture.Accordingtothe
indicator,thelawwilldetermine:
➔NewmeasurestosupportagricultureanditsindustriesbasedonSWOTanalysis
➔Newapproachestosupportingsmallfarminvestments
➔FinancialsupportinstrumentswiththeparticipationofMFIs
➔UsingtheStateAgrarianRegistertoprovidesupport
OnApril21,thegovernmentsubmittedtotheVerkhovnaRadaadraftlawonamendments tocertainlawsofUkraine
regardingtheorganizationalprinciplesofsupportintheagriculturalsector.Thedraftlawprovidesforthe
implementationofanumberofprovisionsoftheEUregulationsontheCommon AgriculturalPolicy(CAP),thecreationof
anindependentpaymentagency,theformationofadatasystemonthesustainabilityoffarms(FSDN),andthe
implementationoftheIntegratedAdministrationandControlSystem(IASK)forsupporttoagriculturalfarms.OnJune17,
theVerkhovnaRadaadoptedasabasisanalternativedraftlaw13202-1.Accordingtotherelevantcommittee,thisdraft
lawcontainsadditionalprovisionscomparedtothegovernmentone,inparticularregardingadditionalcontroloverthe
spendingoffundsandincreasedresponsibilityfortheirmisuse.OnSeptember16,theVerkhovnaRadasentthedraftlaw
forasecondreadingafteralackofvotestosupportthedraftlawasawhole.

88. Indicator 13.2.Publication of the report on the results of the
verification of strategic mineral reserves in Ukraine
(Q3 2025)
Sector: management of critical raw materials
Status: completed
UKRAINE PLAN
Theindicatoraimstoimproveplanningandensureoptimalconditionsforattractingstrategicinvestors.Toimplementtheindicator,theUkrainianGeologicalSurveyshould
publishareportontheverification/reassessmentofcriticalmineralreservesinUkraine,takingintoaccountinternationalclassificationsystems,andtheresultsshouldbeopen
toinvestors.
Accordingtotheresultsofthepilotphaseoftheproject,supportedbytheEBRDandtheEuropeanCommissionin2023,geologicalreportswillbecomeavailablethroughthe
interactivemap“GeoinformUkraine”,whichrepresents125ofthemostimportantdeposits.Thesematerialscanbeusedbyinvestorsforanalysiswiththeaimoffurther
nominationofsuchdepositsfore-auctions.Currently,freeaccesstotheStateGeologicalPortalisclosedduetomartiallaw.However,accordingtotheUkrainianGeological
Surveyontheresultsof2024,thepilotprojectoftheEBRDRoadmap(2023-2024)hasbeencompletedand6,000booksofgeologicalreportson125depositsandsubsoilareasof
strategicandcriticalmineralresourceshavebeenscanned.However,another113thousandunitsofgeologicalreportstoragearesubjecttodigitization.Itisalsoknownthatthe
geologicalservicesofUkraineandFrance,withthesupportoftheAssociationofEuropeanGeologicalSurveys(EuroGeoSurveys),havepreparedamonograph"StrategicMineral
ResourcesofUkraineandTheirInvestmentAttractiveness",whichcontainscartographicmaterials,adescriptionofEUandUkrainianlegislation,positiveinternationalexamples
oftheimplementationofminingprojects,etc.
OnJune17,UkrainianGeologicalSurveyandtheEBRDsignedanAgreementonthestartofthesecondstageoftheimplementationoftheMemorandum onTechnical
AssistancefortheDigitizationofSecondaryGeologicalInformation,DevelopmentofITArchitectureandFunctionalityoftheStateGeologicalPortal.The30-monthproject
involvesthepurchaseofequipmentandsoftware,scanninganddigitizing60,000unitsofgeologicalinformationforpostingontheStateGeologicalPortal.Itisplannedto
createanEnglish-languageinterface,translateabstractsofgeoreports,anddevelopinteractivemaps.
ItisworthnotingthatattheendofJanuary2025,theUkrainianGeologicalSurveypublishedadraftresolutionoftheCabinetofMinistersofUkraine“OnAmendments tothe
ClassificationofMineralReservesandResourcesoftheStateSubsoilFund”.Thedraftwasdevelopedwiththeaimofadapting(harmonizing)thenationalClassificationtothe
provisionsoftheUNFrameworkClassificationofFossilEnergyandMineralReservesandMineralResources2019(UNFC2019).TheactivityplanoftheStateServicefor
GeoscienceandMineralResourcesfor2025providesfortheimplementationofanactionplanfortheassessmentofreservesandmaintainingbalancesaccordingto
internationalstandards.
OnSeptember19,theUkrainianGeologicalSurveypublishedthe“ReportonVerificationofReservesofStrategicandCriticalMinerals”takingintoaccounttheUnitedNations
FrameworkClassificationofResources(UNFC).Thedocumentsdescribetheresourcebaseofunlicenseddepositsandsubsoilareaswithdepositsofaluminum,barite,
vanadium,germanium,graphite,iron,gold,potassiumsalts,lithium,magnesiumsalts,manganese,nickel,oresofraremetalsandrareearthmetals,silver,strontium,tantalum,
niobium,titanium,zircon.

89. Indicator 15.4.Approval of Ukraine's 2nd Nationally Determined
Contribution to the Paris Agreement
(Q3 2025)
Sector: green transition and environmental protection
Status:not completed
UKRAINE PLAN
TheimplementationoftheindicatorrequirestheentryintoforceoftheCabinetofMinisters'orderonapprovalofUkraine's2ndNationallyDeterminedContributiontothe
ParisAgreement.Inaddition,accordingtothetermsoftheindicator,Ukraine'ssecondNDCtotheParisAgreementmustbemoreambitiousthanthecurrentUpdatedNDC
ofUkraine.ThisobligationisalsofixedbythefinalandtransitionalprovisionsoftheLaw"OntheBasicPrinciplesofStateClimatePolicy".
TheupdatedNCCofUkrainetotheParisAgreementwasapprovedbytheCabinetofMinistersOrderNo.868-ronJuly30,2021,andthepreparationprocesshasbeen
ongoingsince2018.ThedocumentispublishedontheUNFCCCwebsite.Inaddition,inJuly2021,theMinistryofEnvironmentpublishedananalyticalreviewoftheUpdated
NCCinUkrainianandEnglish.InJuly2023,adraftactionplanfortheimplementationoftheNCCwaspublishedwithidentifiedkeymeasuresthatwillcontributetothe
reductionofgreenhousegasemissions.
AsreportedinMarch2025bytheMinisterofEnvironmentalProtectionandNaturalResourcesSvitlanaHrynchuk,“NDC3.0”shouldsetamedium-termgoaltoreduce
greenhousegasemissionsby2035.Atthesametime,thenewNDCshouldtakeintoaccountthegoalofachievingclimateneutralityby2050,aswellastheimpactofthe
warandfuturereconstruction(whichwillleadtoanincreaseinemissionsforsometime).OnMay27,theMinistryofEnvironmentalProtectionandNaturalResourceshelda
discussionofthedraftNationallyDeterminedContributionofUkraineby2035,wheremodelscenariosoftheNDCwerepresented.
OnJune11,theMinistryofEnvironmentalProtectionandNaturalResourcespublishedadraftorderoftheCabinetofMinisters"OnApprovaloftheSecondNationally
DeterminedContributionofUkrainetotheParisAgreement."Thedeclaredgoalistoreducegreenhousegasemissionsby68-73%in2035fromthe1990level.OnJuly25,a
reportontheresultsofelectronicconsultationswiththepubliconthedraftorderwaspublishedontheMinistryofEnvironment'swebsite.However,asnoted,theMinistry
ofEnvironmentdidnottakeintoaccountasignificantpartoftheproposalsandcommentsreceivedfromstakeholdersduringthediscussionprocess.
OnAugust18,theCabinetofMinisterspresentedthedraftGovernmentActionProgram.ThedocumentplanstodevelopandsubmitadraftCMUorderonapprovalof
Ukraine'sSecondNationallyDeterminedContributiontotheParisAgreementbySeptember2025.
AsofSeptember30,theorderhasnotbeenadopted,andthereforetheindicatorhasnotbeenfulfilled.

90. Indicator 15.9.Adoption of the National Waste Management Plan until 2033
(Q3 2025, postponed from Q1 2026)
Sector: green transition and environmental protection
Status: completed
UKRAINE PLAN
TheindicatorprovidesfortheadoptionoftheCabinetofMinisters'resolution"OnApprovaloftheNationalWaste
Management PlanofUkraineuntil2033".Thedocumentshouldfocusonthefollowingmainareas:
●householdwastemanagement ;
●hazardouswastemanagement ;
●infrastructureneeds;
●analysisoftheeconomicandfinancialsustainabilityoftheactionplanfortheimplementationofeconomic
instrumentstoimprovewastemanagement ;
●monitoringandcontrolofwastemanagement ;
●strategicplanningofwastemanagement inUkraine;
●introductionofwastemanagement attheregionallevel.
Atthesametime,suchaplanhasalreadybeenapprovedbytheorderoftheCabinetofMinistersofUkraine
datedDecember27,2024No.1353-r.Thus,theindicatorisconsideredtohavebeenfulfilled.TheNationalWaste
Management Planissubjecttoreviewevery4yearsfromthedateofentryintoforce.
OnAugust8,theCabinetofMinistersapprovedamendments totheUkrainePlan,whichprovideforthe
postponementoftheindicatordeadlinetoQ32025.

91. Indicator No. 5.2.Entry into force of legislation on the sale of public sector banks
(Q3 2025, moved from Q1 2026)
Sector: financial markets
Status: completed
UKRAINE PLAN
Theindicatorprovidesfortheentryintoforceofchangestotherulesforthesaleofstate-owned
banks.Inparticular,itisproposedtoupdateLawNo.4524-VI,whichdeterminesthefeaturesofthe
saleofblocksofsharesofstate-ownedbanks.Theupdatedlegislationshouldallowthesaleof
minorityandmajorityblocksofsharesofbanksandbanksingeneralinaccordancewiththe
prioritiessetbyinternationalpartners.Inordertoimplementtheindicator,Law3983-IXOnthe
FeaturesoftheSaleofBlocksofSharesOwnedbytheStateintheAuthorizedCapitalofBanks
cameintoforceinOctober2024.IntheupdatedmonitoringoftheMinistryofEconomy,this
indicatorismarkedasfulfilled.
TheamendedPlanofUkrainehaspostponedtheimplementationofthisindicatortothethird
quarterof2025inordertoreceiveEUfundingmorequickly.

92. Indicator No. 1.2.Entry into force of amendments to the legislation on improving the
procedure for selection, hiring, and dismissing of civil servants
(Q4 2025 -postponed from Q3 2025)
Sector: public administration reform
Status:in progress
UKRAINE PLAN
Ukrainehasbeenundergoingapublicadministrationreformforyears,whichisdesignedtopromotetheexistenceofa
professionalandeffectivecivilserviceinUkraine.Indicator1.1.providesforimprovingtheapproachtoremunerationinthe
civilservice,whileindicator1.2.isdesignedtoimprovetheproceduresforselection,promotionanddismissalfromthecivil
service.
Atthesametime,itisnotedthatthenewlegislation(includingby-laws)shouldenterintoforcebytheendofthethird
quarterof2025.ItshouldcomplywiththeOECDprinciplesofpublicadministration(SIGMA)regardingselectionprocedures
basedonprofessionalcompetencies.
DraftlawNo.13478wasregisteredintheparliament,butitwaswithdrawnduetothechangeofgovernment.Withthis
understanding,thedeputiessubmittedanidenticalDraftlawNo.13478-1onJuly16:theresponsiblecommitteedecidedto
consideritonlyonSeptember11.
AccordingtotheamendedUkrainePlanbythegovernment,thisindicatorwaspostponedtothe4thquarterof2025.This
givesabetterchanceofcompletingitontime.

93. Indicator No. 2.6. Approval of the medium-term public debt
management strategy
(Q4 2025)
Sector: public finance management
Status:in progress
UKRAINE PLAN
SeveralstructuralbenchmarksoftheIMFProgramarededicatedtothepublicdebtmanagement strategy:No.10andNo.15
(completedin2023,
Effectivepublicdebtmanagement allowedUkrainetoreducepublicandstate-guaranteeddebtfrom80%ofGDPattheendof
2016to50%ofGDPattheendof2019,andtokeepdebtunchangedrelativetoGDPtwoyearsafterCovid.Asaresult,Ukrainehad
astablefiscalsituationatthebeginningofafull-scalewar
Atthesametime,asaresultofRussia’sfull-scalewaragainstUkraine,publicandstate-guaranteeddebtisrapidlyapproaching
100%ofGDP.In2024,UkrainerestructureditsEurobonds,asforeseeninthecurrentPublicDebtManagement Strategy.The
StrategystatesthatthegovernmentwillprepareanewPublicDebtManagement Strategyaftertherestructuring.
Therefore,theissueofapprovingthenewStrategyisrelevant.TheStrategyaddspredictabilityandtransparencytopublicdebt
management and,accordingly,contributestofiscalsustainability.

94. Indicator No. 2.9.Adoption and entry into force of amendments to the
resolutions of the Cabinet of Ministers on state financial control
SLIDE 1/3
(Q4 2025)
Sector: public finance management
Status:in progress
UKRAINE PLAN
Toimplementtheindicator,amendments totheresolutionsoftheCabinetofMinistersorotherlegislativeactsonstatefinancialcontrolmustbe
adoptedandcomeintoforce,whichwillrelate,inparticular,tothefollowingareas:
➔enablingtheStateAuditServicetoensurethattheagencyhasthemeanstoprotecttheEU'sfinancialinterests,inparticularwithregardto
fundsusedunderComponentIoftheUkrainePlan,usinginternationalauditingstandards;
➔strengtheningmeasurestomonitorprocurementprocedures.
ThereformisexpectedtoincreasetheefficiencyandqualityoftheStateAuditService'sworkinlinewithEuropeanUnionpracticeandtheSIGMA
principlesoffinancialinspection.
BasedonananalysisoftheregulatoryframeworkgoverningthefunctionsoftheStateAuditService,andtakingintoaccounttheSIGMAprinciples
ofpublicadministration,legislativeamendments willbemadethatwillprovideaclearerdefinitionofthemandateoftheStateAuditService.
TheinstitutionalindependenceoftheStateAuditServicewillbepreserved.
OnMarch27,2025,theHeadoftheStateAuditServiceofUkraine,AllaBasalayeva,andtheHeadoftheAuditCounciloftheUkraineFacility,Marek
Belka,signedaMemorandum, whichshouldensureclosecooperationbetweenthetwoinstitutions.
Itprovidesfortheexchangeofinformation,regulatoryandmethodologicaldocumentation,auditreports,andotherrelevantdocumentsregarding
statefinancialcontroloverexpendituresrelatedtotheimplementationoftheUkraineFacility,inparticularinsuchareasaspublicprocurement,
compensationandloanpayments.
Toimplementthisindicator,attheendofMay2025,theStateAuditServiceandExpertiseFranceheldthefirstSteeringCommitteeonimproving
thefinancialcontrolsystem.TheprojectwilllastuntilMarch2026.Withinitsframework,ExpertiseFrancehelpsUkrainianauditorstransitionto
Europeanfinancialcontrolstandards.Inparticular,inthefightagainstfraudandotherfinancialirregularitiesthatmayaffectthefinancialinterests
oftheEU.

95. Indicator No. 2.9.Adoption and entry into force of amendments to the
resolutions of the Cabinet of Ministers on state financial control
SLIDE 2/3
(Q4 2025)
Sector: public finance management
Status:in progress
UKRAINE PLAN
InadditiontoinitiatingcooperationwithExpertiseFrance,aninterdepartmentalmeetingwasheldonJune5,2025toensurecontroloverUkraineFacility
funds.Themeetingdiscussedthelimitsofresponsibilityofmanagement bodies,monitoringandcontrolovertheimplementationoftheUkrainePlanto
identifysignsofdoublefunding,fraudandotherillegalactivitieswithEUfunds.
ajointmeetingofrepresentativesoftheStateAuditServiceofUkraineandtheAuditCounciloftheUkraineFacilitywasheldinKyiv.Duringthe
meeting,thecurrentresultsoftheStateAuditService'scontrolactivitiesregardingtheuseofEuropeanfunds,aswellasfuturecontrolplansforthenear
future,werepresented.
In2024,UAH39billion(orEUR861million)hasbeenallocatedandalreadyusedunderbudgetprogramstoimplementtheinvestmentindicatorsofthe
UkraineFacility.Almost100%ofthesefundswillbecoveredbystatefinancialcontrolmeasuresthroughstatefinancialaudit,inspection,procurement
verificationandprocurementmonitoring.
Lastyear,auditorscompleted310DFCactivitiesregardingbudgetfundsthatUkrainereceivesundertheEuropeanassistanceinstrumentUkraine
Facility.Currently,78areongoing,andabout148morecontrolactivitiesofvaryingcomplexitywilltakeplaceinthenearfuture.
Typicalerrorsthatledtoviolationsincludecustomers’ignorancethattheprocurementwascarriedoutwithUkraineFacilityfunds,andnon-compliance
withtherequirementsoftheFrameworkAgreementbetweenUkraineandtheEUonspecialmechanismsforimplementingUnionfinancingforUkraine
undertheUkraineFacility.Forexample,doublefinancing,whichcanbemistakenlyinterpretedasco-financing,aswellasoverestimationofthecostand
volumeofworksandequipment,remainsaproblem.
Attherequestoftheauditors,mostoftheseviolationswereeliminated.
TheStateAuditServicealsodevelopedadraftmodelforriskassessmentintheplanningprocesstoensuretheselectionofcontrolobjectstowhichfunds
areallocatedfortheimplementationofthestepsoftheUkrainePlan.TheStateAuditServicealsopreparedandsubmittedtotheMinistryofFinanceof
UkraineproposalsfortheformationoftheUkraineFacilityFundAuditStrategy.

96. Indicator No. 2.9.Adoption and entry into force of amendments to the
resolutions of the Cabinet of Ministers on state financial control
SLIDE 3/3
(Q4 2025)
Sector: public finance management
Status:in progress
UKRAINE PLAN
OnJuly14,2025,theMinistryofEconomypublishedletterNo.3323-04/48400-07regardingprocurementtakingintoaccountthe
provisionsoftheFrameworkAgreementundertheUkraineFacility.Thelettercoversthefollowingissues:
1.ProcurementundertheUkraineFacilityandtheVATexemptionmechanism.
2.RegardingtheclarificationsoftheEuropeanCommission'sDirectorate-GeneralforEnlargementandEasternNeighbourhood
(DGENEST)ontherulesontheeligibilityofpersons,entitiesandmaterialsforsupply.
3.RegardingprocurementundertheUkraineFacilityinstrumentrelatedtotheimplementationofthepublicinvestmentproject
toensurehigh-quality,modernandaccessiblegeneralsecondaryeducation"NewUkrainianSchool"in2025.
4.Regardingpurchasesfromvarioussourcesoffunding,inparticularthoserelatedtotheimplementationofapublicinvestment
projecttomodernizeworkshopsandlaboratoriesofvocationalandspecializedpre-highereducationinstitutions,ensuringenergy
efficiency,safetyandinclusivenessoftheeducationalspace.
5.Regardingthedraftamendments toResolutionNo.1178.
OnAugust21,2025,aboardmeetingwasheldbasedontheresultsofworkforthefirsthalfof2025.So,forthefirsthalfof2025,12
controlmeasureswerecarriedout,including:1audit,1statefinancialauditand10procurementinspections.Thecontrolcovereda
totalamountofmorethanUAH124millionandfinancialviolationswereidentifiedintheamountofover185thousandUAH,which
havebeenreimbursedinfull.
OnSeptember29,2025,itbecameknownthattheGovernmentupdatedtheregulationsonprocurementwithintheframeworkof
theUkraineFacility,bringingthemintolinewiththerequirementsofinternationalobligations.

97. IndicatorNo.6.7.Assessmentand,ifnecessary,amendments andentryinto
forceoflegislationontheseparationofPSOandnon-PSOactivitiesinSOEs
(Q4 2025 —postponed from Q3 2025)
Sector: management of public assets
Status:in progress
UKRAINE PLAN
Thisindicatorisalogicalcontinuationofindicator6.6,whichprovidesfortheadoptionofaRoadmaponthedelimitationof
activitiesrelatedtotheperformanceofspecialduties(PSO,publicserviceobligations)andactivitiesnotrelatedtotheperformance
ofspecialdutiesbystate-ownedenterprises.
Yes,itisplannedtoseparateaccountsbetweenPSOandnon-PSOactivitiesinSOEsinordertoavoidcross-subsidization.Yes,at
thefirststage(indicator6.6shouldbeimplementedintheQ12025),itisenvisagedtoadoptarelevantRoadmap,whichdefines
stepsforthemandatorystructuralseparationofactivitiesrelatedtotheperformanceofspecialdutiesandactivitiesnotrelatedto
theperformanceofspecialdutiesforallstate-ownedcompaniesengagedinPSO.
Indicator6.7referstotheassessmentofthelegislationidentifiedintheRoadmapand,ifnecessary,amendments toit.Thiswillbe
donetoensurethattheappropriateseparationofaccountsbetweenPSOsandnon-PSOsiseffectivelyworkinginallstate-owned
companies.
Bythethirdquarterof2027,thegovernmentmustensurethatanindependentauditisconductedinSOEsinvolvedinPSO
regardingtheeffectivenessoflegislationimplementation.

98. Indicator No. 6.9.Lifting the suspension of the State Aid Law and restoring State
Aid Control and harmonizing the State Aid Law with the EU acquis
(Q4 2025, postponed from Q3 2025)
Sector: management of public assets
Status:in progress
UKRAINE PLAN
InMay2024,theVerkhovnaRadareinstatedtheLawonStateAidtoEconomicEntitieswithrespecttoassistanceprovidedthroughthe
EntrepreneurshipDevelopmentFund.However,themainprovisionsoftheLawonStateAidtoEconomicEntitiesremainsuspendedfor
thedurationofmartiallaw.
InNovember2024,theGovernmentsubmittedtotheVerkhovnaRadadraftlawsNo.12179andNo.12181,whichestablishedliabilityfor
violationsofstateaidlegislation,butdidnotrestorecontrol.However,inJuly2025,thedraftlawswereautomaticallywithdrawnduetoa
changeintheGovernment.
InMarch2025,theAntimonopolyCommitteepublishedforpublicdiscussionadraftlawontherestorationoftheprovisionsoftheLawon
StateAid.ThedraftlawproposedtorestoretheLawuntiltheendofmartiallawinterritorieswherehostilitiesarenotunderway,andto
makeanumberofchangestothesubstantiveprovisionsoftheLaw.
Atthesametime,adialogueisongoingwiththeEuropeanCommissionregardingthecomplianceofthedraftlawwithEUlaw.Restoring
theruleswillbeacomplexprocessinparliament.
Inaccordancewiththeamendments toUkrainePlan,thegovernmentpostponedtheimplementationofthisindicatortothe4thquarter
of2025.Thisgivesabetterchanceofimplementingitontime,althoughthereisahighprobabilitythattherewillbeadelay.Inparticular,
asofSeptember27,thedraftlawhasnotbeenregisteredintheparliament.
!

99. Indicator No. 3.3.20% of old disciplinary proceedings (cases) not considered as
of the end of 2023 have been resolved
(Q4 2025)
Sector: judicial system
Status: completed
UKRAINE PLAN
Tocountthisindicatorascompleted,20%ofolddisciplinaryproceedings(complaints)outstandingasofDecember31,2023mustberesolvedwiththe
involvementoftheDisciplinaryInspectorsServiceandbasedontheprioritycriteriaforconsideringdisciplinarycomplaintsspecifiedinclause13.7ofthe
RegulationsoftheHighCouncilofJustice(asamendedonNovember21,2023No.1068/0/15-23),publishedontheofficialwebsiteoftheHighCouncilof
Justice.
Theimplementationoftheindicatorisnecessaryfortheconsiderationofaccumulatedcomplaints,thestatuteoflimitationsforwhichisexpiring.Thiswill
ensurethatjudgesareheldaccountableforcommittedandprovendisciplinaryoffenses.Determiningalistofprioritycasesforconsiderationandinvolving
theServiceofDisciplinaryInspectorsinconsiderationwillcontributetoincreasingtheleveloftransparencyintheimplementationofdisciplinarycases,
ensuringpredictability,andconsistencyofdisciplinarypracticeregardingjudges.
AftertherestorationofthedisciplinaryfunctionintheSupremeAdministrativeCourt(fromNovember1,2023),asoftheendof2023,morethan14,000
complaintsweredistributedamongthemembersoftheSupremeAdministrativeCourt.Asoftheendof2023,theconsiderationof2,125complaints(15%)
wasfullycompleted,12,106complaints(85%)remainedunconsidered.
TheServiceofDisciplinaryInspectorsbeganitsworkon23.12.2024.TheyaretoconsiderdisciplinaryproceedingsinwhichtheDisciplinaryChamberhasnot
adoptedadecisiontoopenadisciplinarycaseonthedaytheServicebeginsitswork.Currently,accordingtothelatestdatafromtheSupremeCourtof
Justice,thereareabout11thousandsuchcomplaints.
Accordingtotheautomatedofficemanagement systemoftheHighCouncilofJustice,itwasestablishedthatasoftheendofSeptember2025,disciplinary
inspectorsoftheHighCouncilofJustice,inaccordancewiththerequirementsofparagraph13.7oftheRegulationsoftheHighCouncilofJustice,identified
79complaintsaspriority(fromthosereceivedbyDecember31,2023)andofthese,23complaints(29%)havealreadybeenconsidered,whichcorresponds
totheestablishedtargetindicator.

100. Indicator No. 3.4.The qualification assessment (verification) was conducted to ensure
predictability, consistency and openness of disciplinary practice regarding judges.
(Q4 2025)
Sector: judicial system
Status: completed
UKRAINE PLAN
50%ofjudgeswhoweresupposedtopassitasofSeptember30,2016,inaccordancewiththeestablishedprocedureandwiththeinvolvementofthe
PublicIntegrityCouncil,
Implementingtheindicatorwillprovideanopportunitytoverifythecomplianceofjudges'qualificationswiththepositiontheyhold.
ItisworthrecallingthatforalongtimetheSupremeJudicialCouncilofUkrainedidnotholdmeetingsontheprocedureforevaluatingthe
qualificationsofjudgesfortheirposition.Theywereresumedforashorttime(lessthanaweek)attheendof2019andweresuspendedduetothe
terminationofthepowersofthemembersofthesecondtermoftheCommission.
ThenewcompositionoftheSupremeJudicialCouncilofUkrainewaselectedinJune2023.ThePublicIntegrityCouncilisinvolvedintheinterview
stage,whichshouldassisttheCommissioninestablishingthecomplianceofajudgeorcandidateforthepositionofjudgewiththecriteriaof
professionalethicsandintegrity.
AccordingtotheHQCJ,thenumberofpersonsappointed(elected)tothepositionsofjudgesasofSeptember30,2016was6,958,ofwhichasof
September2,2025:
●3169judges(46%)confirmedtheirsuitabilityforthepositiontheyhold(successfullypassedtheinitialqualificationassessment,assessmentfor
suitabilityforthepositiontheyhold,qualificationassessmentwithintheframeworkofthecompetitionfortheSupremeCourtortheHighAnti-
CorruptionCourt);
●140judges(2%)arenotfitfortheirpositions;
●Regarding975judges(14%),thequalificationassessmentwasterminatedduringitsimplementationforreasonsbeyondthecontroloftheHQCJ;
●ApetitionfordismissalwassubmittedtotheHighCouncilofJusticeregarding29judgesduetotheirrefusaltoundergoanassessmentfor
suitabilityforthepositionheld.
Thus,for4,313judges(62%),thequalificationassessmenthasbeencompletedtoimplementindicator3.4.

101. Indicator No. 3.9.A system for collecting data on the execution of court decisions is in place.
(Q4 2025)
Sector: judicial system
Status:in progress
UKRAINE PLAN
Toimplementthisindicator,asystemforcollectingdataontheexecutionofcourtdecisionsmustbeputintooperation.
Adatacollectionsystemontheenforcementofcourtdecisionsisanimportanttoolthatshouldbeusedformonitoringand
control.Lowefficiencyandtraceabilityoftheenforcementofcourtdecisionsleadtoareductioninthevalueofthejudicial
processandnegativelyaffecttheinvestmentclimate,asinvestorsarenotconfidentintheprotectionoftheirrightsandinterests.
Instead,theimplementationofadatacollectionsystemontheexecutionofcourtdecisionswillallowtrackingprogresstowards
execution,analysingthereasonsfornon-executionofcourtdecisions,identifyingsystemicproblems,andwillensuregreater
transparencyandcontrolovertheactivitiesoftheStateEnforcementServiceandotherentitiesresponsiblefortheexecutionof
courtdecisions.
ItisknownfromtheGovernment'sPriorityActionPlanthattheimplementationofthedatasystemontheexecutionofcourt
decisionsisplannedforDecember2025.Itisexpectedthatthesystemwillreflectthecollecteddataontheexecutionofcourt
decisions,informationaboutthebodiesandpersonscarryingoutcompulsoryenforcement,thecurrentstatusofthe
digitalizationofenforcementproceedings,theactivitiesofthestateenforcementservicebodiesandprivateenforcementagents.

102. Indicator No. 4.8.Conducting the next National Risk Assessment
(Q4 2025)
Sector: fight against corruption and money laundering
Status:in progress
UKRAINE PLAN
RiskAssessmentmustbepreparedandconductedinaccordancewiththeupdatedMethodologyforConductingtheNationalRisk
AssessmentofMoneyLaunderingandTerroristFinancinginUkraine.
Previously,UkrainehadanotherobligationrelatedtothisindicatorundertheUkrainePlanforobtainingtransitionalfinancing,whichwas
fulfilledontime.ThisistheapprovalandentryintoforceoftheGovernmentOrderonapprovalofaplanofmeasuresaimedatpreventing
and/orminimizingthenegativeconsequencesoftherisksidentifiedbasedontheresultsofthethirdroundoftheNationalRisk
Assessmentinthefieldofpreventingandcounteringthelegalization(laundering)ofproceedsfromcrime,thefinancingofterrorismand
thefinancingoftheproliferationofweaponsofmassdestructionfortheperioduntil2026.
Thisindicatorfollowslogicallyfromthepreviousone,andtheriskassessmentconductedaimstodevelopsolutionsforthetransparency
andlegalityoffinancialtransactions.
ameetingoftheCouncilonPreventionandCounteractiontotheLegalization(Laundering)ofProceedsofCrime,FinancingofTerrorism,
andFinancingoftheProliferationofWeaponsofMassDestruction
ThemainfocuswasontheNationalRiskAssessmentinthefieldofmoneylaunderingandterroristfinancing.Participantsdiscussedthe
stagesandapproachestoconductingtheassessment,includingupdatingthemethodologyinaccordancewithmodernchallenges
causedbythearmedaggressionoftheRussianFederation,thetransformationoftheeconomy,andthedevelopmentofdigitalfinancial
technologies.
Thepurposeoftheassessmentistoidentify,analyzeandunderstandcurrentthreatsthatcanbeusedtolegalizeproceedsfromcrimeor
financeterrorism.TheresultsoftheNationalRiskAssessmentwillbecomethebasisforupdatingstatepolicyinthefieldofcounteraction
andfortheeffectiveapplicationofarisk-basedapproach.

103. Indicator No. 5.6.Entry into force of the Law on Improving State Regulation of Capital Markets
and Organized Commodity Markets
(Q4 2025)
Sector: financial markets
Status: completed
UKRAINE PLAN
Accordingtotheindicator,thenewlawshouldbringcapitalmarketsregulationintolinewithIOSCOprinciples.
ItisaboutincreasingthecapacityandindependenceoftheNSSMCasamarketregulatorandstrengthening
opportunitiesforinternationalcooperation.Thelaw,aimedatimprovingtheregulationofthestatecapitalmarket,
enteredintoforceonApril27,2024,althoughsomeprovisionswillenterintoforceonJanuary1,2026andJanuary1,
2028.
IntheopinionoftheVerkhovnaRadaCommitteeonEuropeanIntegration,theprovisionsoftheLawgenerallycomply
withtheIOSCOprinciples,despitecommentsonindividualprovisions.Inthereformmatrix,theindicatorismarkedas
fulfilled

104. Indicator No. 7.8.Entry into force of the Law of Ukraine "On the Basic Principles of
Housing Policy"
(Q4 2025)
Sector: human capital
Status:in progress
UKRAINE PLAN
Toimplementthisindicator,theLawofUkraine"OntheBasicPrinciplesofHousingPolicy"mustcomeintoforce.
Thelawshouldfocusonthefollowingmainareas:
➔accessibilityofhousingforthemostvulnerablecategoriesofcitizensshouldbecomethemainprincipleinprovidinghousing;
➔creatingvarioussupportmechanismsforcitizenswithdifferentfinancialcapabilitiesanddefiningcriteriaforaccesstothem;
➔regulationofthelegalbasisfortheintroductionofcommunalhousingleasesandcommunalhousingleaseswiththerighttobuyout;
➔creatingatransparentsystemforregisteringcitizens'housingneedstoensureapromptresponseatthelocallevel;
➔creatingatransparentframeworkformonitoringbythepublic,civilsocietyandtheinternationalcommunity.
Toimplementthisindicator,draftlawNo.12377wassubmittedtotheVerkhovnaRadaofUkraineonJanuary6,2025.
Thedraftlawprovidesfor:
➔EstablishingEU-complianthousingpolicyprinciples,includingaccessibilityandbarrier-freehousing;
➔Establishingtheimplementationoftheprincipleofstrategicplanningofhousingpolicy,inparticulartheneedtocreateaStateHousingPolicy
Strategy;
➔Developmentofpublic-privatepartnershipinthefield;
➔Definitionofhousingstock;
➔Implementationoffinancialandcreditmechanismsforcitizenstoacquirehousingastheirproperty;
➔Establishingminimumrequirementsforconsumerqualityofhousing;
➔FormationofaUnifiedInformationandAnalyticalHousingSystem.
OnJuly16,2025,theVerkhovnaRadasupportedtheabove-mentioneddraftlawinthefirstreading.Thedraftlawiscurrentlybeingfinalizedfor
considerationinthesecondreading(1916amendments werereceived).

105. Indicator No. 8.2.Deregulation in certain sectors
(Q4 2025 —postponed from Q3 2025)
Sector: business environment
Status:in progress
UKRAINE PLAN
Legislationshouldbeadopted(andshouldenterintoforce)toderegulateandsimplifythe
businessenvironment,focusingonthefollowingareas:
➔digitalizationofpermittingandlicensingproceduresthroughtheimplementationofa
pilotprojecttointroduceaUnifiedStateElectronicSystemofPermitDocuments;
➔reducingbusinessinspectionsbyintroducingvoluntaryinsuranceandauditing;
➔settlementoftheissueofsuccessionofpermitsandlicensesintheeventofachangein
theorganizationalandlegalformofabusinessentity.
Thedeadlineforimplementingthisindicatorwasmovedfromthethirdtothefourthquarter
of2025.

106. Indicator 10.3. Improving permitting procedures for investments in renewable
energy sources
(Q4 2025, postponed from Q3 2025)
Sector: energy
Status: in progress
UKRAINE PLAN
Toachievethisindicator,itisnecessarytoadoptandenterintoforcelegislationtoreducepermittingproceduresfor
investmentsinrenewableenergyinaccordancewithEuropeanUnionrules.
OnAugust11,2025,theMinistryofEnergypublishedthedraftLawofUkraine"OnAmendments toCertainLawsofUkraine
RegardingtheImplementationofEuropeanUnionLegislationintheFieldofRenewableEnergySources",which,in
particular,providesfortheimplementationofthebasicprinciplesofpermittingproceduresforinvestmentsinRESthat
complywithEUrules.

107. Indicator 10.7.Appointment of a nominated electricity market
operator
(Q4 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheappointmentofanominatedelectricitymarketoperatorbytheNationalCommissionfortheRegulationofEnergyand
UtilitiesofUkrainebytheendof2025,whichisoneoftheprerequisitesforthefullmarketcouplingoftheelectricitymarketsofUkraineandtheEU.
Backin2023,theNEURCbegantoactivelydiscusstheissueofappointinganominatedmarketoperatoratmeetings,whereitwasnotedthatsofarthe
NEURChasnogroundstoindependentlydeterminewhowillbethesolenominatedparticipantfortheEuropeanspotenergymarketanditisnecessaryto
createopportunitiesatthelegislativelevelfortheNEURCtomakeappropriatechangestothespecifiedLicenseTerms.
Thus,currently,thenationallegislationhasadaptednormsonmarketcouplingandtheappointmentofanominatedmarketoperator.However,thedraft
lawregisteredonOctober2intheVerkhovnaRadaontheunificationoftheelectricitymarketsofUkraineandtheEUprovidesforthefunctions,rightsand
obligationsofthenominatedmarketoperatorasanentitythatensuresmarketcoupling,requirementsfortheappointmentofanominatedmarket
operator,aswellasadditionalpowersoftheRegulatorregardingthenominatedmarketoperator.
Inturn,JSC"MarketOperator"believesthatitshouldberecognizedbytheNationalRegulatoryCommissionfortheRegulationofEnergyandUtilitiesof
Ukraineasanominatedmarketoperator,sinceitalreadyhasobserverstatusintheNEMOCommittee.Inparticular,theListofExpectationsoftheownerof
JSC"MarketOperator"for2025statesthatthegoaloftheCompanywithintheframeworkofmarketcouplingistoobtainthestatusofnominatedmarket
operator(NEMO)andorganizetradingonthecombinedSDAC/SIDCmarkets.
OnMarch28,theCabinetofMinistersapprovedtheActionPlantoimplementtherecommendations oftheEuropeanCommissionpresentedinthe
ProgressReportonUkrainewithintheframeworkofthe2024EuropeanUnionEnlargementPackage.Thus,accordingtotheplan,byAugust2025,itis
plannedtointensifythereformoftheelectricitymarketbyadoptingandimplementingtheEUintegrationpackageofactsintheelectricitysector,
includingbyappointingaNEMO.

108. Indicator 10.11.Determination of the special status of the NEURC
(Q4 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
Theindicatorassumestheadoptionandentryintoforceofamendments tothelegislationthatwilldefineaspecialstatustoensuretheindependenceoftheRegulator,as
providedforinDirective2009/72/EUandDirective2009/73/EU.
OnDecember27,2023,theNEURCapprovedthedraftLawofUkraine"OnAmendments toCertainLawsofUkraineonStrengtheningtheIndependenceoftheRegulatorin
theEnergyandUtilitiesSectors".Withthisdecision,theRegulatorbeganimplementingtheActionPlantoEnsuretheIndependenceoftheNationalCommissionforthe
RegulationofEnergyandUtilitiesofUkraine,whichwasdevelopedtofulfillUkraine'sinternationalobligationsinthecontextofEuropeanintegration,inparticular,the
recommendations oftheEnergyCommunity.Thedraftlaw,amongotherthings,providesforclarificationofthespecialstatusoftheNationalCommissionfortheRegulation
ofEnergyandUtilitiesofUkraineasacentralexecutivebody.
TheEnergyCommunitySecretariathasrepeatedlypointedoutthattheindependenceoftheregulatorfromprivateindividualsorpublicbodiesisakeypillarofEuropean
energylegislation,however,theorganizationalsorecognizesthatensuringtheindependenceoftheNationalCommissionfortheRegulationofEnergyandPower
GenerationofUkrainemayrequireamendments totheConstitution,whichcannotbediscussedinwartimeconditions.Therefore,theEnergyCommunitySecretariatis
exploringwiththeUkrainiansidewaystostrengthentheindependenceoftheRegulatorwithinthecurrentconstitutionalframework.
AttheendofFebruary2025,attheRRR4Uevent,theChairmanoftheCommitteeonEnergyandHousingandUtilitiesoftheVerkhovnaRadaofUkraine,AndriyGerus
expressedTheopinionisthattheindependenceoftheNationalCommissionfortheRegulationofEnergyandUtilitiesissufficientlyensuredatthelegislativelevel,butnow
itisworthfocusingonthehigh-qualityimplementationofthesenorms.
Inaddition,theGovernmentofUkraine,inaccordancewiththeMemorandum onEconomicandFinancialPolicyfollowingthe8threviewoftheEFFprogram,has
committedtodevelopingalegislativeframeworkforaccountabilityoftheNEURC,whichwillprovideforregularexternalassessmentsoftheregulator'sgovernanceand
independence.ThelawontheNEURCitself,withaprovisiononexternalassessment,shouldbeadoptedtakingintoaccounttherecommendations oftheEnergy
CommunitySecretariat.Inturn,theIMFemphasizestheneedfortherapidadoptionofthedraftlawonstrengtheningtheindependenceoftheNEURC,andthestructural
beaconoftheprogramforthepublicationoftheexternalassessmentbytheSecretariathasbeenpostponedfromOctobertoDecember2025toalignwiththeschedulefor
theadoptionofthelaw.
OnAugust18,theCabinetofMinisterspresentedthedraftGovernmentActionProgram.ThedocumentprovidesforthedevelopmentandsubmissiontotheCabinetof
MinistersofUkrainebyAugust2025ofadraftlawonstrengtheningguaranteesofindependenceintheexerciseoftheRegulator'spowersintheenergyandutilitiessectors.

109. Indicator 10.12.Lifting the moratorium on increasing tariffs for heat and hot water
(Q4 2026, postponed from Q4 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheliftingofthemoratoriumintroducedbyLawofUkraine2479-IXof27July2023"Onthepeculiaritiesofregulatingrelationsinthe
naturalgasmarketandinthefieldofheatsupplyduringtheperiodofmartiallawandthesubsequentrestorationoftheirfunctioning"withtheaimof
achievingeconomicallyjustifiedtariffsforheatandhotwater.AccordingtotheLaw,themoratoriumontariffincreasesisvaliduntiltheendofmartiallawand
forsixmonthsafteritscompletion.
OnJune4,2024,theVerkhovnaRadaliftedthemoratoriumonincreasinggasdistributiontariffsfornon-householdconsumers(enterprises,budget
institutions,heatsupplyorganizations,municipalfacilities).Thus,aftertheadoptionofthelaw,themoratoriumremainedonlyforhouseholdconsumers.
Inturn,accordingtotheNBUInflationReportofApril2025,thisyeartariffsforgas,heatingandhotwaterarelikelytoremainunchanged.Atthesametime,
theyareexpectedtograduallyapproacheconomicallyjustifiedlevelsfrom2026.Uncertaintyaboutthetimingandscaleoftariffincreasescreatesrisksforthe
inflationforecast:postponingdecisionswillreduceinflation,butworsenthefinancialconditionofenergycompanies.Inturn,rapidtariffgrowthmayincrease
inflationandtheneedforsubsidies.
OnAugust18,theCabinetofMinisterspresentedthedraftGovernment ActionProgram.Thedocumentprovidesforthesettlementoftheissueof
establishingandapplyingtariffsforcentralizedwatersupplyandcentralizedwastewaterservicesthroughamendments totheDecreeoftheCabinetof
MinistersofUkrainedatedApril29,2022No.502(October2025)andtheProcedureforTariffFormation(November2025),thesettlementofaccountspayable
ofheat,watersupplyandwastewaterenterprisesthroughthepreparationofadraftlawandamendments totheDecreeoftheCabinetofMinistersofUkraine
datedJuly19,2022No.812(October2025),andthedefinitionofamechanismforrestructuringnaturalgasdebt,whichdoesnotdependontheamountof
debtfromthedifferenceintariffs(untilDecember31,2025).
OnAugust8,theCabinetofMinistersapprovedamendments toUkrainePlan,whichprovideforthepostponement oftheindicatordeadlinetothe4th
quarterof2026.

110. Indicator 10.13.Adoption of the State Targeted Economic Program for Energy
Modernization of Heat Generating Enterprises for the Period Until 2030
(Q4 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheadoptionbytheCabinetofMinistersoftheStateTargetedEconomicProgramforEnergyModernizationofThermalEnergy
Producersby2030",whichisaimedat:
➔identifyingmeasurestoimprovethesustainability,qualityandaccessibilityofheatingservices;
➔identifyingmeasurestosupportdecarbonization,reducegreenhousegasemissions,andexpandtheuseofrenewableenergysources;
➔ensuringtheimplementationofmeasurestostrengthengovernanceandmanagement skillsforlocalauthoritiesinthedistrictheatingsector.
Inturn,thedevelopmentoftheStateTargetEconomicProgramforEnergyModernizationofEnterprises-ThermalEnergyProducers,whichareinstateor
municipalownershipfortheperioduntil2030isprovidedforby2027bytheActionPlanfortheImplementationoftheEnergyStrategyofUkraineforthe
PeriodUntil2050.
OnNovember28,2023,theCabinetofMinistersapprovedtheConceptoftheStateTargetedEconomicProgramforEnergyModernizationofEnterprises-
ThermalEnergyProducers,whichareinstateormunicipalownership,fortheperioduntil2030,andalsoprovidedforthedevelopmentandsubmissionof
adraftprogram.
OnJuly19,2024,theMinistryofInfrastructurepublishedthedraftStateTargetedEconomicProgramforEnergyModernizationofEnterprises-Thermal
EnergyProducers,whichareinstateormunicipalownership,fortheperioduntil2030.Thecollectionofcommentsandproposalscontinueduntilmid-
August2024.
OnAugust18,theCabinetofMinisterspresentedadraftGovernmentActionProgram.Thedocumentprovidesforthedevelopmentandsubmissionby
December2025ofadraftorderoftheCabinetofMinistersofUkraineonapprovaloftheStateTargetedEconomicProgramforEnergyModernizationof
Enterprises-ThermalEnergyProducers,whichareinstateormunicipalownership,fortheperioduntil2030.

111. Indicator 10.14.Supporting the development of efficient and
more sustainable district heating
(Q4 2025, postponed from Q3 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
Theindicatorisaimedatincreasingtheefficiencyofthedistrictheatingsector.Inordertoachievethisindicator,itisnecessarytoadoptandenterintoforce
theLawofUkraine"OnAmendments toCertainLawsofUkraineonSupportingtheDevelopmentofEfficientandSustainableDistrictHeating".
ItisworthnotingtheapprovalinNovember2023oftheConceptoftheStateTargetedEconomicProgramforEnergyModernizationofEnterprises-Thermal
EnergyProducers,whichareinstateormunicipalownership,fortheperioduntil2030,whichprovidesforincreasingtheefficiencyofthefunctioningof
districtheatingsystems.Inaddition,onFebruary9,2025,theLaw“OnAmendments toCertainLawsofUkraineintheSpheresofEnergyandHeatSupply
RegardingtheImprovement ofCertainProvisionsRelatedtotheConductofEconomicActivitiesandtheEffectofMartialLawinUkraine”,adoptedon
January14,cameintoforce,whichisaimedatsettlingdebts,improvingpaymentdiscipline,developingthemarketforrenewableenergysources,and
approximatingUkrainianlegislationtoEUstandards.
OnMay5,theMinistryofDevelopmentpublishedadraftLaw“OnAmendments toCertainLawsofUkraineonSupportingtheDevelopmentofEfficientand
SustainableDistrictHeating.”OnAugust18,theCabinetofMinisterspresentedadraftGovernmentActionProgram.Thedocumentplanstodevelopand
submittotheCabinetofMinistersofUkraineadraftlawonamendingcertainlawsofUkraineonsupportingthedevelopmentofefficientandsustainable
districtheatingbyDecember2025.
OnAugust8,theCabinetofMinistersapprovedamendments toUkrainePlan,whichprovideforthepostponement oftheindicatordeadlinetothe4th
quarterof2025.
OnSeptember22,theVerkhovnaRadaregisteredgovernmentdraftlawNo.14067“OnAmendments toCertainLawsofUkraineonSupportingthe
DevelopmentofEfficientandSustainableDistrictHeating.”Thedraftlawprovidesforthemandatoryinstallationofindividualheatingpointsineachbuilding
connectedtodistrictheatingnetworks,aswellasstimulatinginvestments,theuseofrenewableenergysources,andcogeneration.

112. Indicator 13.6.Publication of a report on current legislation in
the field of ESG reporting implementation
(Q4 2025)
Sector: management of critical raw materials
Status:in progress
UKRAINE PLAN
TheindicatoraimstoapproveandpublishastudyassessingthecurrentlegislationontheintroductionofESGreportingfortheextractivesectorand
recommendations foraddressinggapsinthelegislation.
On24October2024,theMinistryofEnvironmentalProtectionandNaturalResourcesapprovedtheMinistry'sStrategicWorkPlanfor2024-2028,which,
amongotherthings,providesforthedevelopmentandpublicationintheQ42025(togetherwithEUpartners)ofareportoncurrentlegislationonthe
introductionofmandatoryenvironmental,socialandgovernance(ESG)reportingaspartoftheintroductionofESGreportingfortheminingandextractive
sectors.
Inturn,inearlyMarch2025,apublicdiscussionwasheldonthenationalSustainableDevelopmentReportingStrategy,adocumentthatdefinesthefuture
ofUkrainianbusinessinthecontextofglobalenvironmentalandsocialchallenges.Summingupthediscussion,participantsagreedthatoneofthekey
areasofworkistheharmonisationofUkrainianlegislationwithEuropeanrequirements.Itwasalsonotedthatinthenearfuture,theMinistryofFinance
planstosetupaninterdepartmentalworkinggroupontheimplementationofESGreportingandtodevelopanoperationalplanfortheimplementationof
thenationalSustainableDevelopmentReportingStrategy.
AttheendofMarch,theGreenTransitionOffice(anindependentadvisorybodyundertheMinistryofEconomy,implementedbyDiXiGroup)presentedthe
firstcomprehensivestudyonthereadinessofUkrainianbusinessestoimplementESGpractices.
OnAugust4,agovernmentdraftlawwasregisteredintheVerkhovnaRadatoamendtheLawofUkraine"OnAccountingandFinancialReportingin
Ukraine"regardingtheintroductionofsustainabledevelopmentreporting,however,informationabouttheapprovalofthereportitselfisnotavailablein
thepublicdomain.

113. Indicator 15.3.Approval of the Regulations on the Scientific and Expert
Council on Climate Change and Ozone Layer Preservation
(Q4 2025)
Sector: green transition and environmental protection
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheadoptionofaCabinetofMinistersresolution"OntheApprovaloftheRegulationsontheScientific
andExpertCouncilonClimateChangeandOzoneLayerPreservation."
On8October2024,theVerkhovnaRadaadoptedLawofUkraine3991-IX"OntheBasicPrinciplesofStateClimatePolicy",which
providesfortheestablishmentofaScientificandExpertCouncilonClimateChangeandOzoneLayerPreservationasan
independentadvisoryscientificandexpertbodytoprovidescientificsupportfortheformationofstateclimatepolicy.Thelaw
alsodefinesthetasksoftheScientificandExpertCouncil,which,togetherwithitscomposition,mustbeapprovedbytheCabinet
ofMinisterswithinoneyearofthelawcomingintoforce.
On18February,theCabinetofMinistersapprovedtheGovernment'sPriorityActionPlanfor2025,which,amongotherthings,
requirestheMinistryofEnvironmentalProtectionandClimateChangetodevelopandsubmittotheCabinetofMinistersadraft
resolutionontheapprovaloftheRegulationsontheScientificandExpertCouncilonClimateChangeandOzoneLayer
PreservationbyOctober2025.ThedevelopmentandsubmissionoftheresolutionisalsoprovidedforintheMinistryof
Environment'sWorkPlanwithadeadlineoftheQ42025.
Accordingtoourinformation,asofMay2025,theMinistryofEnvironmenthadalreadydevelopedadraftdecisionanditwas
submittedtothecentralexecutiveauthoritiesinSeptember.

114. Indicator No. 11.3.Adoption of the Law of Ukraine "On Railway Transport of
Ukraine", entry into force of the final provisions of the Law
(divided into two -with completion dates in Q4 2025 and Q4 2026, initially Q4 2025)
Sector: transport
Status:in progress
UKRAINE PLAN
TwodraftlawsNo.12142“OnthesystemandfeaturesofthefunctioningoftherailwaytransportmarketofUkraine”fromtheCabinetof
MinistersandanalternativedraftlawNo.12142-1fromthedeputiesofthetransportcommitteeoftheVerkhovnaRadahavebeenregistered
intheVerkhovnaRada:thefirstofthemwaswithdrawnduetoachangeofgovernment,andthesecondwaswithdrawnfromconsideration
duetothegovernment’sdecisiontodividetheindicatorintotwowithapostponementoftheimplementationdeadlines.
BothbillsprovidedforthecreationofaNationalCommissionforstateregulationinthetransportsector,theseparationofUkrzaliznytsia
andtheadmissionofprivatetractionoperatorstothetrack.Inaddition,itisenvisagedtocreateaRailwayTransportServiceandaNational
BureauforInvestigationofTransportAccidents,whichwillberesponsiblefortransportsafetyandrailwayinteroperability(theabilityofrail
transporttomaintainsafetraffic).
BillNo.12142-1focusedonthereformofUkrzaliznytsia,whichshouldbeginwiththedivisionintoseparatesegmentsandseparationinto
separatecompanies(freighttransportation,passengertransportation,infrastructure),whichwillhaveindependentaccountingofcostsand
revenues.
BothdraftlawsimplementedEuropeandirectivesandregulationsintoUkrainianlegislation,suchasDirective2012/34/EUonthecreationof
asingleEuropeanrailwayarea,Directive(EU)2016/797ontheinteroperabilityoftherailwaysystemwithintheEuropeanUnion,and
Directive(EU)2016/798onrailwaysafety.
Inaccordancewiththeamendments toUkrainePlan,thegovernmentdividedthisindicatorintotwo:
1)EntryintoforceoftheLawonTrafficSafetyandInteroperabilityofRailwayTransportofUkrainewithapplicationwithinthreeyearsfrom
thedateofitsadoption-4thquarterof2025:OnAugust20,theMinistryofDevelopmentandTradelaunchedanonlineconsultationonthe
draftlaw“OnSafetyandInteroperabilityofRailwayTransportofUkraine”.Commentscouldbesentwithin15days.
2)Entryintoforceofthelawontherailwaytransportmarketwithphasedapplicationofitsprovisions.-4thquarterof2026

115. Indicator No. 1.5. Full launch and use of the human resources management
information system (HRMIS)
(Q1 2026)
Sector: public administration reform
Status:in progress
UKRAINE PLAN
Theindicatorassumestheintroductionanduseofahumanresourcesmanagement
informationsystem(HRMIS)inallministriesandinallothercentralexecutivebodiesandtheir
territorialbodies.
Theideaofintroducingsuchasystemisnotnew.Workonitsimplementationbeganin2018-
2019.Itisdesignedtoreduceexpensesforhumanresourcemanagement inexecutivebodies,
makemanagement processesmoretransparent,understandable,andeffective.

116. Indicator No. 3.7 Entry into force of legislation on simplified
insolvency procedures for MSMEs
(Q1 2026)
Sector: judicial system
Status:in progress
UKRAINE PLAN
Legislationonsimplifiedinsolvencyproceduresformicro,smallandmedium-sizedenterprises
(MSMEs)istoenterintoforce.

117. Indicator No. 3.12. Entry into force of legislation ensuring transparent and
merit-based selection of prosecutors for management positions in
prosecutorial bodies
(Q1 2026)
Sector: judicial system
Status:in progress
UKRAINE PLAN
AccordingtotheUkrainePlan,“enhancingtheaccountabilityandintegrityoftheprosecutor’sofficeiskeytocombatingtheabuseofpower
andpressureonbusinessesandinvestorsbylawenforcementagencies,whichisawidespreadphenomenon inUkraine.”
Theindicatorenvisagestheentryintoforceoflegislationthatwillensuretransparentandmerit-basedselectionofprosecutorsfor
management positions.Thislegislationwillinclude:
●clearevaluationcriteria,includingprofessionalcompetenceandintegrity/ethics;
●atransparent,competitiveandmeritocraticselectionprocedure,whichincludesaverificationofprofessionalcompetence and
integrity;
●strengtheningtheinstitutionalcapacityandpowersoftheProsecutorGeneral'sOfficeandprosecutorialself-government,in
particulartheProsecutors'Council,intermsofselectingprosecutorsformanagement positions.
OnJune24,thenewlyappointedProsecutorGeneralofUkraine,RuslanKravchenko,supportedapubliclytransparent,merit-basedselection
ofprosecutorsforleadershippositions,asenvisagedbytheEUinitiative"UkraineFacility"andplannedchangestothelegislation,which
providefortheadoptionofaspeciallawtakingintoaccountthebestEuropeanstandards.
Thisprocesswillbeconductedinanopenmanner,withtheinvolvementofinternationalexpertsandafterconsultationswiththeVenice
Commission.

118. Indicator No. 5.1. Publication of the assessment of
the stability of the banking system
(Q1 2026)
Sector: financial markets
Status:in progress
UKRAINE PLAN
Theindicatorrequiresthepublicationofaresilienceassessmentofthe20largestbanksby
assets.Ifnecessary,theassessmentshouldincludeastresstestthatassessesthebank's
conditionunderanadverseeconomicscenarioandanindependentassetqualityassessment
(AQR).
InDecember2024,theNBUapprovedthetermsofreferencefortheassessmentofbanksin
2025anddeterminedthespecificsofitsimplementation.InMay2025,theNBUapprovedthe
methodology forstresstestingofbanks.Theassessmentprocedurecorrespondstothe
indicator.

119. Indicator No. 8.5.Ensuring the resolution of issues related to
connection to utility networks
(Q1 2026)
Sector: business environment
Status:in progress
UKRAINE PLAN
TheindicatorassumestheentryintoforceoftheLawonAmendments toLegislativeActson
SimplifyingtheConnectionofRealEstatetoExternalEngineeringNetworksandImproving
LegalRegulationintheFieldofPipelineTransport.Thelawwillcontain:
●onaunifiedprocedureforconnectingtoutilitynetworks
●disclosureofinformationaboutengineeringnetworksinelectronicregisters
●enteringdataonengineeringnetworksandtheirprotectionzonesintostateproperty
registers

120. Indicator No. 9.3.Better division of powers between local governments and
executive authorities
(Q1 2026)
Sector: decentralisation and regional policy
Status:in progress
UKRAINE PLAN
Legislationshouldcomeintoforcetoensureabetterdivisionofpowersbetweenlocalgovernmentsandexecutive
authorities.
Legislationontheseparationofpowersbetweenlocalgovernmentsandexecutiveauthoritiesshallenterinto
forcewithin12monthsaftertheterminationorliftingofmartiallaw,butnotbeforethestartofthenewbudget
period.
Theselegislativechangeswillleadtoabetterdistributionofpowersbetweenlocalgovernmentsandexecutive
authoritiesbasedontheprinciplesofsubsidiarityanddecentralisation,willcontributetotheeliminationof
conflictsofcompetencebetweendifferentlevelsofcentral,regional,districtandlocalgovernment,aswellas
withinlocalgovernments,andtotheproperqualityofpublicservicesatthelocallevel,aswellastheeffectiveuse
ofbudgetfunds.

121. Indicator No. 12.6. Implementation of support through the SAR (State Agrarian
Register)
(Q1 2026)
Sector: agri-food sector
Status:in progress
UKRAINE PLAN
Previously,inthe4thquarterof2024,Ukrainefulfilledindicator12.3,whichprovidedfortheentryintoforceofthe
lawontheStateAgrarianRegister.Inparticular,theLawofUkraine“Ontheinformationandcommunication
system"StateAgrarianRegister"wasadopted,whichdeterminesthelegal,organizationalandfinancialprinciples
forthecreationandfunctioningoftheinformationandcommunicationsystem"StateAgrarianRegister"inorder
toprotecttherightsandinterestsofindividualsandlegalentitiesduringthecreation,storage,processinganduse
ofregisterinformationinpublicelectronicregisters.
Thenextstepinimprovingtheofficialpublicelectronicregisterofagriculturalenterprisesistheimplementation
ofindicator12.6,whichprovidesthatareportwillbeprovidedasaresult,indicatingthatbytheendof2025,80%of
statesupporthasbeenreceivedthroughSAR.
Inordertoimplementthisindicator,onJuly24,2025,theinformationandcommunicationsystem"StateAgrarian
Register"beganacceptingapplicationsforfinancialsupportbyfarms.
Financialsupportisprovidedinanamountnotexceeding1millionhryvniawiththeobligationtoreturnbudget
fundsforaperiodofupto5years.
ApplicationswillbeacceptedfromJuly24,2025toAugust22,2025.

122. Indicator 15.8.Development of a strategy for implementing circular economy
principles and an action plan for its implementation
(Q1 2026)
Sector: green transition and environmental protection
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheapprovalbytheCabinetofMinistersofastrategyfortheimplementationoftheprinciplesofthe
circulareconomyandanactionplanforitsimplementation.Thestrategyisexpectedtoidentifypotentialopportunitiesand
consequencesofthetransitiontoaclosed-loopeconomyinUkrainefor5-10pre-selectedprioritysectorsandvaluechains,suchas
waste,textiles,plastics,batteries,electronics,agriculture,constructionandrepair,aswellasmetalsandminerals.Thebody
responsibleforimplementationistheMinistryofEconomy.
AttheendofMay2024,theMinistryofEconomyhostedameetingoftheinterdepartmentalworkinggrouponthedevelopment
ofthecirculareconomy,wheretheresultsachievedandthefurtherworkplanforthedevelopmentofthestrategywere
presented.
ThestrategyisbeingdevelopedwiththefinancialsupportoftheEUandincooperationwithleadinginternationalorganizations
withintheframeworkoftheproject“CircularEconomy-PromotingSustainableProductionandConsumptionModelsinUkraine”.
Accordingtoinformationfromtheprojectpublication,asofMarch2025,theStrategyfortheDevelopment oftheCircular
EconomyofUkraineuntil2035,theOperationalPlanfortheImplementationoftheStrategyfor2025-2027,andrecommendations
forchangesinlegislationtoimplementtheprinciplesofthecirculareconomyweredeveloped.Inturn,onSeptember10,2025,a
ConsultationMeetingwasheldinPoltavaaspartofthestrategicenvironmentalassessmentofthedraftStrategy,withthe
assistanceoftheMinistryofEconomy,EnvironmentandAgricultureofUkraine.However,asoftheendofSeptember,thedraft
documentshadnotbeenpublishedingeneral.

123. Indicator No. 1.4. Resumption of work and modernization of the Unified Civil
Service Vacancy Portal (career.gov.ua)
(Q2 2026, postponed from Q1 2026)
Sector: public administration reform
Status:in progress
UKRAINE PLAN
TheindicatorassumestheresumptionoftheUnifiedCivilServiceVacancyPortal
(career.gov.ua).Theportalshouldbefullyoperationalandgeneratestatisticsonallvacancies
andappointments.
Suchaportalwillcontributetothetransparencyofcivilserviceemployment andincrease
efficiency.TheNationalAgencyforCivilServiceisresponsibleforimplementingtheindicators.
Inaccordancewiththeamendments toUkrainePlan,whichwereapprovedbythe
government,itisproposedtopostponethemodernizationoftheportaluntiltheQ22026.
Thewordinghasalsobeenslightlyclarified:ModernizationoftheUnifiedStateWebPortalof
ElectronicServicesintermsofthefunctionalityofcivilservicevacancies.Itislikelythatanew
webportalwillbedeveloped,ratherthanmodernizingthepreviousone.

124. Indicator No. 5.3.Reduction of the state share in the banking sector
(Q2 2026)
Sector: financial markets
Status:in progress
UKRAINE PLAN
Today,therearesevenstate-ownedbanks,accountingfor52%ofthenetassetsofUkrainianbanks.
TheindicatorforeseestheapprovalbytheGovernmentoftheStrategyforReformingState-OwnedBanks,whichwill
provideforagradualreductionofthestate'sshareinthebankingsector.Itwillalsoaddressfiscalrisks,the
resolutionofproblemloans,improvinggovernanceandoperationalefficiency,andensuringthelong-term
sustainabilityofbankswithstateparticipation.Althoughthepotentialreductionofthestate'ssharecouldoccurat
theexpenseofreducingthemarketshareofexistingbanks,thiswillmostlikelyinvolvethesaleofbanksharesfrom
stateownershiptoprivateownership.
Currently,theexistingstrategicframeworkforreformingthestatebankingsectoruntil2025wasadoptedin2020.
AccordingtothemonitoringoftheMinistryofEconomy,asofSeptember18,theimplementationoftheindicatorhas
notbegun.

125. Indicator No. 5.5. Entry into force of legislative changes to
improve the resolution of problem loans
(Q2 2026, postponed from Q1 2026)
Sector: financial markets
Status:in progress
UKRAINE PLAN
Theindicatorassumestheentryintoforceoflegislativeactsthatwillimplementthe
recommendations oftheNPLresolutionstrategy(Indicator5.4).Thestrategyhasnowbeen
approvedasasectionoftheLendingDevelopmentStrategy.
Currently,therelevantrecommendations havebeenpartiallyimplemented.Inparticular,the
NBUhasmadechangestothedefinitionofnon-performingloans.However,theenvisaged
changesundertheBankruptcyCodehavenotyetbeensubmittedtotheVerkhovnaRada.The
amendments toUkrainePlanproposetopostponetheimplementationofthisindicatortothe
secondquarterof2026

126. Indicator No. 3.10.An updated IT system for the execution of court decisions is in
operation
(Q2 2026)
Sector: judicial system
Status:in progress
UKRAINE PLAN
Inaccordancewiththerequirementsofthisindicator,theITsystemfortheexecutionofcourt
decisionsmustbeginitswork.
Theimplementationofindicator3.10dependsontheimplementationofothers,inparticular3.8
and3.9regardingamendments tothelegislationonthedigitalizationoftheexecutionofcourt
decisionsandtheimplementationandfillingofthedatacollectionsystemontheexecutionof
courtdecisions.

127. Indicator No. 4.5.Adoption of a new Anti-Corruption Strategy and State Anti-
Corruption Program for the period after 2025
(Q2 2026)
Sector: fight against corruption and money laundering
Status:in progress
UKRAINE PLAN
TheAnti-CorruptionStrategyandtheStateAnti-CorruptionProgramforitsimplementationforthe
periodafter2025mustbeadoptedbytheVerkhovnaRadaandtheCabinetofMinisters,
respectively,andpublished.
Atthisstage,theNationalAgencyforthePreventionofCorruption,togetherwithexpertauthor
teams,isformingawidelistofproblemsinvariousareas,theexistenceofwhichhinders
integrationwiththeEuropeanandglobalmarkets,reducingthelevelofpublictrustinthe
authoritiesandrestrainingthepotentialforreforms,andultimatelygenerating(maygenerate)
corruptpracticesinthespecifiedarea.

128. Indicator No. 6.3.Creation of supervisory boards with a majority of independent
members
(Q2 2026)
Sector: management of public assets
Status:in progress
UKRAINE PLAN
Accordingtothetermsofthisindicator,supervisoryboardswithamajorityofindependentmembers
shouldbeappointedforatleast15state-ownedcompanies,fromthelistofkeystate-owned
companiesapprovedbytheCabinetofMinistersinaprotocoldecision.
Nominationsformembersofsupervisoryboardsshouldbemadeafteracompetitiveselectionbased
onproceduresagreeduponandinforceatthetimetheselectionbegins.

129. Indicator No. 7.7.Approval of the Employment Strategy
(Q2 2026)
Sector: human capital
Status:in progress
UKRAINE PLAN
Thesituationonthelabormarketisdifficult:mostemployerscomplainaboutthelackoflaborforceasthebiggest
obstacletotheiractivities.Atthesametime,theunemployment rateremainshighduetothemismatchbetween
demandandsupplyoflabor.Therefore,achangeinlabormarketpolicyisimportant.Changesarealsoneeded
withintheframeworkoftheEuropeanintegrationprocess.
TheindicatorprovidesfortheadoptionbytheCabinetofMinistersoftheEmploymentStrategy,whichwillprovide
formeasuresinthefollowingareas:
●creating favorable conditions for employment of the population, including through the development of
entrepreneurship and with a special emphasis on women;
●simplifying access to the labor market;
●retraining and requalification;
●reforming the state employment service;
●reforming the labor market forecasting system;
●StimulatingtheattractionofforeigntalentstotheUkrainianlabormarket-foreignentrepreneurs,highly
qualifiedandworkingpersonnel,andstudents.
InMayandJune2025,theMinistryofEconomy,withtheassistanceofBRDO,heldseveralworkinggroupsto
developtheStrategy.AdiscussionofthedraftStrategyisexpectedinOctober.

130. Indicator No. 7.12.Investment in education
(Q2 2026)
Sector: human capital
Status:in progress
UKRAINE PLAN
InvestmentineducationisoneoftheinvestmentindicatorsprovidedforbytheUkraineFacility.
Thisinvolvesdirectingfundstoimproveaccesstosafeandqualityeducation,includingpreschooleducationin
accordancewiththenewlegislationonpreschooleducation,inparticular:
–shelterandsafeconditionsineducationalinstitutions;
–schoolbuses;
–materialsandequipmentforeducationalinstitutions,modernteachingmethods,includingthroughdigitalization;
–qualityfood;
–creationofworkshopsandlaboratoriesineducationalinstitutions,increasingtheenergyefficiencyofeducational
institutionbuildings.
Initially,itwasplannedthatEUR650minequivalentshouldbespentforthesepurposesin2024and2025,butafter
changestoUkrainePlan,thisamountwasreducedtoEUR300m.
Atleast5%oftheseinvestmentsunderthe"decentralisation"sectionshouldbedirectedtothesubnationallevel.

131. Indicator No. 7.14.Investment in healthcare
(Q2 2026)
Sector: human capital
Status:in progress
UKRAINE PLAN
InvestmentinhealthcareisanotherinvestmentindicatorprovidedforbytheUkraineFacility.
Thisinvolvesdirectingfundstostrengthenthehealthcaresector,inparticular:
–laboratoryequipmentformicrobiological,chemicalandphysicalanalysis;
–shelterandsecurityforhealthcarefacilities;
–hospitalequipmentformedicalanalysis,surgeryandpatientcare;
–infrastructureandpremisesforhealthcarefacilities;
–ITsystemstoimprovetheefficiencyandeffectivenessofmedicalservices.
Initially,itwasplannedthatEUR200minequivalentshouldbespentforthesepurposesin2024and2025,butafter
changestoUkrainePlan,thisamountwasincreasedtoEUR400m.
Atleast20%oftheseinvestmentsunderthe"decentralisation"sectionshouldbedirectedtothesubnationallevel.

132. Indicator No. 7.18.Providing housing for vulnerable groups of the population
(Q2 2026)
Sector: human capital
Status:in progress
UKRAINE PLAN
Providinghousingforvulnerablegroupsisidentifiedasoneofthegovernment'spriorities.Itisalsoaninvestment
indicatorprovidedforbytheUkraineFacility.
Thisisaboutallocatingfundstoprovidehousing:
-personswithdisabilitiesofgroupsI–IIwhodefendedtheindependence,sovereigntyandterritorialintegrityofUkraine;
-familymembersofdeceaseddefenders;
-internallydisplacedpersonswhodefendedtheindependence,sovereigntyandterritorialintegrityofUkraine,aswellas
theirfamilymembers.
ItisexpectedthattheequivalentofEUR200mwillbespentforthesepurposesin2024and2025.

133. Indicator No. 8.10.Investments in financial support for microenterprises and SMEs
(canceled in Q2 2026 -merged with indicator 8.11 in Q4 2027)
Sector: business environment
Status:in progress
UKRAINE PLAN
Infact,itwasaboutensuringthedevelopmentofabusinesssupportgrantprogram,includinge-Work,aswellasthe
"AffordableLoans5-7-9%"programintheamountofEUR800m(inequivalent)for2024and2025.
However,whentheamendments weremade,thisindicatorwascanceled.Instead,onlyindicator8.11remained,
whichnowprovidesforfinancingintheamountofEUR450mequivalentinsteadofthepreviouslyplanned1.75
billioneuros.
Thisconcernsfundsforfinancialsupporttomicro-enterprises,SMEs,includingsmallandmedium-sizedfarmers,and
especiallysmallandmedium-sizedprocessingenterprises,alsoinaccordancewiththenewSMEStrategyandAction
Plan,whenadopted,andwhereappropriate,whichmayincludebothcorporatelendingandgrants,whichwillbe
distributedonthebasisoftransparentcriteria.Corporatelendingwillbeimplemented throughfinancial
intermediaries.
Grantswillbeprovidedthroughspecializedorganizationswithappropriateresourcesandcapabilities,aswellas
throughfinancialintermediaries.

134. Indicator 10.6. Adoption of legislation on changing the conditions of taxation of
electricity market participants
(Q2 2026)
Sector: energy
Status: in progress
UKRAINE PLAN
Theindicatorassumestheadoptionoflegislationtochangetheindirecttaxationregimeforelectricitymarketparticipants,
necessaryfortheintegrationofday-aheadandintradaymarketswithsimilarmarketsinneighboringcountries,aswellasfor
electricityimportandexportoperations.
Thelistofamendments totheTaxandCustomsCodeswillbeclarifiedaftertheadoptionofthebasiclawonthe
transpositionoftheelectricityintegrationpackage-LawNo.12087-d(indicator10.5).

135. Indicator 10.9. Adoption of the Roadmap for the gradual liberalization of the gas and
electricity market, which should be implemented after the end of martial law
(Q2 2026)
Sector: energy
Status: in progress
UKRAINE PLAN
Toimplementtheindicator,theCabinetofMinistersmustapprovetheRoadmapforthegradualliberalizationofthegasand
electricitymarketwiththestepsthatneedtobetakenandthecorrespondingdeadlinesthatmustbeimplementedafter
theendofmartiallaw.Theroadmapshouldbebasedonatechnicalanalysisofthefinancialsituationofthesectorand
shouldfocuson:
●steps to reform the PSO and gradually liberalize prices after the end of martial law;
●measures to protect vulnerable consumers, including a new subsidy structure that will increase targeting and the
level of support;
●preparatory actions for the end of martial law, including identifying vulnerable groups and creating appropriate
digital solutions.
The government mentioned the same task as part of the implementation of the cooperation program with the IMF, in
particular, the Memorandum on Economic and Financial Policy following the 8th review indicated that such a “roadmap”
should be developed within six months after the end of martial law.

136. Indicator No. 12.9.Investments in demining
(Q2 2026)
Sector: Agri-food sector
Status:in progress
UKRAINE PLAN
Theindicatorassumestheneedforaninvestmentofatleast30millioneurosinthedeminingofagriculturalland.
Toimplementtheindicator,itisnecessarytoallocateatleast30millioneuros(intheequivalentinhryvnias)inthestate
budgetsfor2024and2025forpaymentstoownersorusersofagriculturallandfordeminingcosts.
Thedraftstatebudgetfor2024included2billionhryvniastocompensatefarmersforhumanitariandeminingservices.

137. Indicator No. 14.4.Entry into force of legislation supporting electronic identification
schemes aligned with the eIDAS Regulation
(Q2 2026)
Sector: digital transformation
Status:in progress
UKRAINE PLAN
To be considered for successful implementation of this indicator, a regulatory legal act on the
functioning of the Integrated Electronic Identification System in Ukraine as a key component of
the national electronic identification infrastructure must come into force in accordance with the
principles of Regulation (EU) 2024/1183.
The regulatory act should focus on:
-creating a modern electronic identification system in Ukraine and ensuring its sustainable
development;
-ensuring interoperability (technological compatibility) of electronic identification tools, electronic
identification intermediate nodes (hubs) and electronic identification schemes;
-protection of information resources processed within the system.

138. Indicator 15.7. Adoption of the Law of Ukraine to Reduce Deforestation
and Forest Degradation
(Q2 2026)
Sector: green transition and environmental protection
Status: in progress
UKRAINE PLAN
Toachievethisindicator,alawregulatingtheissueofconfirmingthesustainabilityoftheoriginoftimberandothergoodsassociated
withtheriskofdeforestationandforestdegradationmustcomeintoforce.Thedocumentshouldprovideforthecreationofa
transparentsystemfortrackingandcontrollingthemovement oftimberthroughtheexpansionofelectronicaccounting,the
introductionofcertificationforalltimberproducts,andtheestablishmentofrequirementsforconfirmingitsoriginduringtrade.
InJune2025,theStateForestryAgencyreportedthatithadalreadyimplementedanumberoftoolsthatensurethereadinessofthe
UkrainianforestsectorfortheEURegulationonCombatingDeforestationandForestDegradation(EUDR),inparticular:
●electronic logging ticket –a transparent permit system for felling wood with geolocation coordinates of felling sites;
●e-TTN with photo fixation –a tool for tracking timber transportation and preventing illegal operations;
●e-certificate –confirms the origin of wood for export operations;
●Transparent electronic auctions –all raw timber is sold through open auctions, which promotes fair competition and eliminates
shady schemes.
In addition, the State Forestry Agency plans to:
●implementation of EUDR requirements into national legislation;
●deepening the functionality of Electronic timber accounting system, automating the entry of geolocation data into logging tickets
and other documents;
●regular verification of the Electronic timber accounting system and continued cooperation with international partners;
●information campaigns and trainings for forestry enterprises and business representatives.

139. Indicator No. 1.3. Resumption of recruitment to the civil service taking into account
professional competencies
(Q3 2026)
Sector: public administration reform
Status: in progress
UKRAINE PLAN
Thisindicatorisalogicalcontinuationofothermeasureswithintheframeworkoftheimplementationofpublic
administrationreform,inparticularthoseprovidedforinindicators1.1and1.2.
Thisindicatorassumesthattheresumptionofselectionforvacantpositionsbasedonprofessionalcompetenciesforallcivil
servantswillbecarriedoutgraduallyinthreestages:
1)forcivilservicepositionsofcategory"A";
2)forcivilservicepositionsofcategory"B"(intheterritorycontrolledbyUkraine,wheretherearenohostilities);
3)forcivilservicepositionsofcategory"B"(intheterritorycontrolledbyUkraine,wheretherearenohostilities).
Thus,atthebeginningofthefull-scalewar,competitionsforrelevantpositionswerecanceled.Itisplannedtoresumethem
inordertopromotehigherprofessionalisminthecivilservice.

140. Indicator No. 3.13. Entry into force of legislation improving the disciplinary system
of prosecutors and increasing the capacity of the Qualification and Disciplinary
Commission of Prosecutors
(Q3 2026)
Sector:judicial system
Status: in progress
UKRAINE PLAN
Legislationonimprovingthedisciplinarysystemofprosecutorsandstrengtheningtheinstitutionalcapacityofthe
QualificationandDisciplinaryCommissionofProsecutorscomesintoforce.
AnimprovedlegalandinstitutionalframeworkaimedatimplementingGRECOrecommendations willcontainthe
followingelements:
-clarifyingdisciplinaryoffensesrelatedtothebehaviorofprosecutorsandtheiradherencetoethicalnorms,and
expandingthelistofavailabledisciplinarysanctionsinordertoincrease
theirproportionalityandeffectiveness;
-amendments totheprovisionsontheformationofthecompositionoftheQualificationandDisciplinary
CommissionofProsecutorsfor
ensuringthatthemajorityofseatsareheldbyprosecutorselectedbytheirpeersandconductinganindependent
andobjectivepre-selectionprocedureforallcandidatesformembershipoftheCPC,includingacheckontheir
integrity;
-increasingtheefficiencyofdisciplinaryproceedingsbyincreasingthestatuteoflimitations.

141. Indicator No. 6.4.Corporatization of key state-owned enterprises
(Q3 2026)
Sector: management of public assets
Status:in progress
UKRAINE PLAN
Thisindicatorispartofeffortstoimprovethegovernanceandmanagement ofstate-ownedenterprises.
Atleast15state-ownedenterprisesfromthelistofthemostimportantstate-ownedenterprises,approvedbya
protocoldecisionoftheCabinetofMinisters,willneedtobetransformedintojoint-stockcompaniesorlimitedliability
companies.

142. Indicator No. 7.4.Entry into force of legislation on the system of changes to implement
the system of transition from military service to civilian life
(Q3 2026 -postponed from Q3 2025)
Sector: human capital
Status:in progress
UKRAINE PLAN
TheLawofUkraineonAmendments toCertainLegislativeActsofUkraineontheImplementationoftheTransition
SystemfromMilitaryServicetoCivilianLifeistoenterintoforce,andresolutionsoftheCabinetofMinistershavebeen
adoptedonapprovingtheproceduresandconditionsforreceivingservicesbyparticipantsinthetransitionsystem.
Theactsshouldfocusonensuringthecreationof:
➔rehabilitationandmedical,inparticularpsychological,assistance;
➔training,retrainingandadvancedtrainingprograms;
➔necessaryconditionsfortheemploymentofveteransasaseparatecategory;
➔measurestosupportveteranbusinesses.
Thedeadlineforimplementingthisindicatorwasmovedfromthefourthquarterof2025tothethirdquarterof2026.

143. Indicator 10.16. Establishing minimum energy performance requirements for
buildings and products covered by EU ecodesign legislation
(Q3 2026)
Sector: energy
Status: in progress
UKRAINE PLAN
To implement the indicator, the Cabinet of Ministers must adopt acts on minimum requirements for energy efficiency of
buildings, as well as products in accordance with EU legislation on ecodesign, and the Ministry for Development must adopt
acts on requirements for energy efficiency of products in accordance with EU legislation on energy labeling.
On October 27, 2020, the Ministry for Development approved the Minimum Requirements for Energy Efficiency of Buildings,
which are still in effect, and on February 6, 2025, requirements for buildings with close to zero energy consumption were
approved.
As of the end of September 2025, the State Agency for Energy Efficiency and Energy Saving developed and the government
adopted technical regulations establishing ecodesign requirements for 30 types of equipment and technology, as well as 13
technical regulations on energy labeling .

144. Indicator 10.12.Lifting the moratorium on increasing tariffs for
heat and hot water
(Q4 2026, postponed from Q4 2025)
Sector: energy
Status:in progress
UKRAINE PLAN
TheindicatorprovidesfortheliftingofthemoratoriumintroducedbyLawofUkraine2479-IXof27July2023"Onthepeculiaritiesofregulatingrelationsinthe
naturalgasmarketandinthefieldofheatsupplyduringtheperiodofmartiallawandthesubsequentrestorationoftheirfunctioning"withtheaimof
achievingeconomicallyjustifiedtariffsforheatandhotwater.AccordingtotheLaw,themoratoriumontariffincreasesisvaliduntiltheendofmartiallawand
forsixmonthsafteritscompletion.
OnJune4,2024,theVerkhovnaRadaliftedthemoratoriumonincreasinggasdistributiontariffsfornon-householdconsumers(enterprises,budget
institutions,heatsupplyorganizations,municipalfacilities).Thus,aftertheadoptionofthelaw,themoratoriumremainedonlyforhouseholdconsumers.
Inturn,accordingtotheNBUInflationReportofApril2025,thisyeartariffsforgas,heatingandhotwaterarelikelytoremainunchanged.Atthesametime,
theyareexpectedtograduallyapproacheconomicallyjustifiedlevelsfrom2026.Uncertaintyaboutthetimingandscaleoftariffincreasescreatesrisksforthe
inflationforecast:postponingdecisionswillreduceinflation,butworsenthefinancialconditionofenergycompanies.Inturn,rapidtariffgrowthmayincrease
inflationandtheneedforsubsidies.
OnAugust18,theCabinetofMinisterspresentedthedraftGovernment ActionProgram.Thedocumentprovidesforthesettlementoftheissueof
establishingandapplyingtariffsforcentralizedwatersupplyandcentralizedwastewaterservicesthroughamendments totheDecreeoftheCabinetof
MinistersofUkrainedatedApril29,2022No.502(October2025)andtheProcedureforTariffFormation(November2025),thesettlementofaccountspayable
ofheat,watersupplyandwastewaterenterprisesthroughthepreparationofadraftlawandamendments totheDecreeoftheCabinetofMinistersofUkraine
datedJuly19,2022No.812(October2025),andthedefinitionofamechanismforrestructuringnaturalgasdebt,whichdoesnotdependontheamountof
debtfromthedifferenceintariffs(untilDecember31,2025).
OnAugust8,theCabinetofMinistersapprovedamendments toUkrainePlan,whichprovideforthepostponementoftheindicatordeadlinetoQ42026.

145. I SPECIAL TOPIC I
“The capital market: why it is stalling and
what to do with this”

146. Special topic
Why are we talking about the capital market?
●World Bank assessment: reconstruction and recovery financing needs > EUR 500 bn
●Public funds from Ukraine and international partners, as well as IFIs, will not cover the needs
●Therefore, the key is to attract private capital under transparent, long-term and predictable
instruments.
●However, Ukraine still has a weak market infrastructure, and without it, the cost of money is
higher, terms are shorter, and risks are greater.
●A working capital market transforms savings into long -term investments, reduces risks
through transparent pricing, and opens 'exits' for investors

147. Special topic
IMF program
The IMF report (8th review) states:
●The financial market remains stable
●The operational and management weaknesses of the NSSMC need to be overcome
●It is urgent to close capital market gaps to attract foreign private capital for post-war
reconstruction

148. Special topic
Structural benchmarks in the IMF Program
40. Prepare a comprehensive operational strategy for the National Securities and Stock Market
Commission (NSSMC), including initiating an independent review of compliance and appropriateness
-end of January 2025 -not fulfilled,
although the NSSMC claims that the Strategy was approved
50. Complete the independent fit and proper review of the NSSMC -deadline
postponed from the end of June to the end of August
results unknown
51. Prepare and submit to Parliament a draft law on critical risks related to third parties in the financial
sector
postponed from the end of June 2025 to the end of June 2026

149. Special topic
More attention to the financial market
During the Eighth Revision, three benchmarks were added:
52. Develop a priority roadmap for financial market infrastructure reforms aimed at maximizing
private capital attraction
end of October 2025
53. Introduce European Valuation Standards (TEGOVA) and International Valuation Standards
(IVS) in consultation with international financial institutions
end of December 2025
54. Submit legislative proposals to Parliament to align the securitization and covered bond
frameworks with international standards and good practices in consultation with MFIs and
industry representatives
end of March 2026

150. Special topic
Ukraine's plan
●Alternatives to bank financing still remain limited and capital market infrastructure is
fragmented , indicating broad opportunities for the development of the non-bank financial
sector.
●Develop a roadmap for aligning the regulatory framework related to capital markets with the
EU acquis . This will include approximation of laws and regulations in the areas of financial
market infrastructure, securities markets and investment services.
●The legislation governing the supervision of the NSSMC over capital markets must be
harmonized with the legislation of the European Union and the principles of the International
Organization of Securities Commissions (hereinafter referred to as IOSCO).
○Indicator No. 5.6.Entry into force of the Law on Improving State Regulation of Capital Markets and
Organized Commodity Markets -implemented
●The independence and capacity of the NSSMC should be strengthened.

151. Special topic
Financial sector development strategy
On May 13, 2025, the Financial Stability Board approved an updated the Financial Strategy , and
on June 26, 2025, approved the Strategyon mortgage development
In the area of capital markets modernization, measures have been updated to develop capital
markets infrastructure. This includes:
○agreeing the target model of capital markets operation with stakeholders,
○consolidation of accounting infrastructure
○active attraction of foreign investors.
The goal is to reform the market to maximize opportunities for attracting private investment.

152. Special topic
European integration: obligations to adapt capital
market legislation
EU Report in 2024:
“Capital markets and non-bank financial intermediation remain at a very early stage of development,
and no progress has been recorded over the past year.”
First of all, the capital market is discussed in two chapter of Ukraine-EU negotiations:
●Chapter 4 “ Free movement of capital ”: capital movements and payments, payment system,
financial market issues, anti-money laundering
●Chapter 9 “ Financial Services ”: financial market rules, investment services, capital market
infrastructure, supervision, internal control, transparency

153. Special topic
Memorandum of Cooperation in Support of
Integrated Capital Markets Infrastructure in Ukraine
Signed on July 11, 2025 (in accordance with the IMF Program): NBU, EBRD, Ministry of Finance, Ministry of Economy, NSSMC
Objective : to implement a coherent target operating model for capital markets infrastructure
Main provisions:
● Creating a vertically integrated infrastructure: This means combining all elements of the market –from the trading
platform to clearing, settlement and depository accounting –into a single system.
● Formation of a single holding company: Key market infrastructure institutions will be united under the
management of a holding company.
● Attracting an international investor: To create an effective market, a reputable international strategic investor will
be attracted through a public competition.
● Launch of a new stock exchange: A new stock exchange will be created as part of the project.
● Optimization of the National Depository and Settlement Center: Corporate rights management transferred from
the state to the National Bank (in September 2025).
● Consolidation of depository services: The National Depository will become the only central securities depository that
will handle the accounting of government bonds.
● Ensuring transparency and attractiveness for investors: The ultimate goal is to form a full-fledged, liquid capital
market, which will become a source of financing for the recovery and development of the Ukrainian economy.

154. Special topic
The goal is clear, but now we need to find a way
●Long instruments : instruments should be interesting, in particular, for the population that keeps
savings in an envelope or invests in cryptocurrency. This requires trust. Could these be municipal
bonds, green bonds, etc.?
●Housing and mortgages : current mortgage lending support programs are not sufficient, but at
the same time they may partially distort the market. At the same time, the market rate is high,
which does not promote mortgage lending. Should we talk about mortgage securities and
portfolio securitization?
●Business growth: the development of private investment funds, in particular venture funds, is
important for access to financing, in particular for startups. Is it realistic to update the legislation,
in particular to simplify the conditions for small funds?
●The capital market should allow local IPOs to obtain financing for development
●Hedging risks over time -after the war, it will be about currency risk again, but for now war risks
outweigh all others. What tools can be implemented now, and what can be postponed for later?

155. rrr4u.org
Monitoring the implementation of the
IMF program and EU assistance