{"id":13614,"date":"2025-12-17T12:24:51","date_gmt":"2025-12-17T10:24:51","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=13614"},"modified":"2025-12-18T12:13:56","modified_gmt":"2025-12-18T10:13:56","slug":"kritichno-vazhlyve-pidpryyemstvo-diya-siti","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/kritichno-vazhlyve-pidpryyemstvo-diya-siti","title":{"rendered":"Determination of Critically Important Enterprises: Changes for Diia City Residents"},"content":{"rendered":"<p><\/p>\n<div class=\"content-wrapper-box\">\n<div class=\"ixbrl-article\"><\/div>\n<\/div>\n<div class=\"toc\">\n<div style=\"display: flex; align-items: center; gap: 16px; border: 1px solid #cdcfd1; padding: 14px; border-radius: 12px; margin-bottom: 20px; background: #fff;\">\n<p><img loading=\"lazy\" decoding=\"async\" style=\"border-radius: 50%; border: 2px solid #246a9d;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2024\/11\/image_2024_11_25T13_29_10_689Z.png\" alt=\"\u041d\u0430\u0442\u0430\u043b\u0456\u044f \u041d\u0435\u0433\u043e\u043b\u044e\u043a\" width=\"110\" height=\"110\" \/><\/p>\n<div><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Prepared by:\u00a0<\/span><\/strong><br \/>\n<span style=\"font-size: 15px; color: #333333; font-family: helvetica, arial, sans-serif;\"><br \/>\n<strong>Nataliia Neholiuk<\/strong>,<br \/>\n<span style=\"font-weight: 400;\">Auditor at LLC AF &#8220;AUDIT-INVEST&#8221;<\/span><br \/>\n<\/span><\/div>\n<\/div>\n<div class=\"critical-company-article\">\n<h3 style=\"margin-top: 30px; padding: 20px; background-color: #ffffff; border: 2px solid #246a9d; border-radius: 8px; text-align: left;\"><span style=\"font-size: 16px; font-family: helvetica, arial, sans-serif;\"><span class=\"red-flag-text\">In the context of martial law, the status of a critically important enterprise has gained special significance, as it paves the way for the reservation (deferment) of conscripted employees, which is vital for uninterrupted business operations. For residents of the Diia City legal space, particularly in the IT sector, this status is of paramount importance.\u00a0<\/span><\/span><\/h3>\n<div class=\"table-of-contents\">\n<h3>\u00a0Table of Contents<\/h3>\n<ul>\n<li><a href=\"#criteria-main\">Basic Criteria for Determining Critically Important Enterprises<\/a><\/li>\n<li><a href=\"#recent-changes\">Recent Changes: CMU Resolution No. 1475<\/a><\/li>\n<li><a href=\"#simplified-procedure\">Residents Under the Simplified Procedure: Expanded Document Package<\/a><\/li>\n<li><a href=\"#benefits\">Key Advantages of Obtaining the Status<\/a><\/li>\n<li><a href=\"#docs\">Documents Referenced in the Article<\/a><\/li>\n<\/ul>\n<\/div>\n<h2><b>Basic Criteria for Determining Critically Important Enterprises<\/b><\/h2>\n<p>For all enterprises, including Diia City residents, to obtain critically important status, it is necessary to meet at least <b data-path-to-node=\"3\" data-index-in-node=\"124\">three out of the eight<\/b> established criteria (paragraphs 2 and 3 of the &#8220;CRITERIA AND PROCEDURE for determining enterprises, institutions, and organizations that are critically important for the functioning of the economy and ensuring the livelihood of the population during a special period, as well as critically important for meeting the needs of the Armed Forces and other military formations during a special period,&#8221; approved by CMU Resolution No. 76 dated January 27, 2023, as amended). Specifically:<\/p>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>1. <\/strong><b>Tax Contribution:<\/b><span style=\"font-weight: 400;\"> The total amount of taxes, fees, and payments to the state and local budgets (excluding customs payments) and the unified social contribution (ESC) paid during the reporting tax year exceeds the equivalent of <\/span><b>\u20ac1.5 million<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<\/div>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>2. <\/strong><b>Currency Inflow:<\/b><span style=\"font-weight: 400;\"> The amount of foreign currency receipts (excluding credits and loans) for the reporting tax year exceeds the equivalent of <\/span><b>\u20ac32 million<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<\/div>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>3.<\/strong> \u00a0<b>Strategic Importance:<\/b><span style=\"font-weight: 400;\"> The enterprise is of strategic importance to the economy and security of the state (as <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/83-2015-%D0%BF#n10\">per the list approved by CMU Resolution<\/a> No. 83 dated March 4, 2015).<\/span><\/p><\/blockquote>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong> 4.<\/strong> <b>Regional\/Sectoral Importance:<\/b><span style=\"font-weight: 400;\"> The enterprise is of great importance to a sector of the national economy or for meeting the needs of a territorial community.<\/span><\/p><\/blockquote>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>5.<\/strong> <strong><b>No Arrears:<\/b><span style=\"font-weight: 400;\"> Absence of debt regarding taxes and the unified social contribution (ESC).<\/span><\/strong><\/p><\/blockquote>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>6.<\/strong> <b>Average Salary:<\/b><span style=\"font-weight: 400;\"> The amount of the average monthly salary of employees for the last calendar month is:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style: disc; margin-left: 20px;\">\n<li><span style=\"font-weight: 400;\">For state\/communal enterprises: Not less than the regional average for Q4 2021.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">For other enterprises: <\/span><b>Not less than the national minimum wage multiplied by a coefficient of 2.5<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/blockquote>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>7.<\/strong> \u00a0<b>Diia City Status:<\/b><span style=\"font-weight: 400;\"> The enterprise is a <\/span><b>resident of Diia City<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><strong>8.<\/strong>.<b>Electronic Communications:<\/b><span style=\"font-weight: 400;\"> The enterprise is a provider of electronic communication services with a net monthly income exceeding <\/span><b>UAH 200 million<\/b><span style=\"font-weight: 400;\"> (mobile) or <\/span><b>UAH 20 million<\/b><span style=\"font-weight: 400;\"> (fixed).<\/span><\/p><\/blockquote>\n<div style=\"border: 1px solid #cdcfd1; padding: 20px; background-color: white; margin: 20px auto; max-width: 900px; box-shadow: 0 2px 4px rgba(0,0,0,0.05);\">\n<h2><b>Recent Changes: CMU Resolution No. 1475<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Recent amendments have significantly clarified and, in some cases, complicated the procedure for obtaining this status for certain categories of Diia City residents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Residents who joined Diia City under the <\/span><b>general procedure<\/b><span style=\"font-weight: 400;\"> (complying with the standard salary and headcount requirements) typically apply for criticality on general grounds. They have already confirmed their compliance with key financial and personnel criteria (average salary \\ge \u20ac1,200, average headcount \\ge 9 people).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, in <\/span><b>November 2025<\/b><span style=\"font-weight: 400;\">, the government adopted <\/span><b>Resolution No. 1475<\/b><span style=\"font-weight: 400;\">, which amended the criteria and rules for the reservation\/determination of critically important enterprises specifically focusing on transparency.<\/span><\/p>\n<\/div>\n<h2 id=\"simplified-procedure\"><b>Residents Under the Simplified Procedure: Expanded Document Package<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Key changes affect those residents who utilized the <\/span><b>simplified procedure<\/b><span style=\"font-weight: 400;\"> for acquiring status (according to Part 3 of Article 5 of Law No. 1667-IX). These residents must now provide an <\/span><b>expanded package of documents<\/b><span style=\"font-weight: 400;\"> for criticality recognition.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, the following must be attached to the application:<\/span><\/p>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Initial Compliance Report:<\/b><span style=\"font-weight: 400;\"> A report on compliance with the requirements set by Clause 1, Part 2, Article 13 of Law No. 1667-IX.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Certified Copies of Transactions:<\/b><span style=\"font-weight: 400;\"> Documents confirming income from sales, royalties, grants, or investments totaling at least <\/span><b>\u20ac20,000<\/b><span style=\"font-weight: 400;\"> (at the NBU rate as of January 1 of the current year). This income must be received during the <\/span><b>three full months<\/b><span style=\"font-weight: 400;\"> following the month of obtaining Diia City status.<\/span><\/li>\n<\/ul>\n<p><b>OR:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Annual Compliance Report:<\/b><span style=\"font-weight: 400;\"> A report for the period from January 1 to December 31 of the previous calendar year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Independent Auditor&#8217;s Conclusion:<\/b><span style=\"font-weight: 400;\"> A mandatory audit opinion verifying the claims made by the Diia City resident in their annual compliance report.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p><\/blockquote>\n<h3 style=\"text-align: center; margin-top: 30px; padding: 20px; background-color: #fff; border: 2px solid #246a9d; border-radius: 8px;\"><span style=\"font-size: 16px; font-family: helvetica, arial, sans-serif;\"><span class=\"red-flag-text\"><strong>Important: This requirement is critical for startups that used simplified entry into Diia City. They must promptly prove their financial viability and active operations to maintain or gain criticality status.\u00a0<\/strong><\/span><\/span><\/h3>\n<h2 id=\"benefits\"><b>Key Advantages of Obtaining the Status<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Obtaining critically important status provides Diia City residents with several vital benefits:<\/span><\/p>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employee Reservation:<\/b><span style=\"font-weight: 400;\"> The primary advantage, allowing the reservation of up to <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> (or more by special decision) of conscripted employees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reservation Term:<\/b><span style=\"font-weight: 400;\"> For critically important enterprises, the term of reservation can be extended <\/span><b>up to 12 months<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Simplified Procedure via Diia:<\/b><span style=\"font-weight: 400;\"> The reservation process can be conducted through the <\/span><b>Diia portal<\/b><span style=\"font-weight: 400;\">, making it significantly faster and more transparent.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">The introduced changes are a step toward <\/span><b>unification and greater transparency<\/b><span style=\"font-weight: 400;\">, especially for companies that received Diia City preferences but have not yet proven their full economic stability (the \u20ac20,000 income criterion). Residents should carefully study these updated requirements to ensure the continued protection of their key human capital.<\/span><\/p>\n<div style=\"border: 1px solid #cdcfd1; padding: 20px; background-color: white; margin: 20px auto; max-width: 900px; box-shadow: 0 2px 4px rgba(0,0,0,0.05);\">\n<h2 id=\"docs\"><b>Documents Referenced in the Article:<\/b><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CMU Resolution No. 76 dated 27.01.2023 (as amended).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CMU Resolution No. 1475 dated 13.11.2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law of Ukraine No. 1667-IX dated 15.07.2021.<\/span><\/li>\n<\/ol>\n<\/div>\n<p><!-- CTA --><\/p>\n<section id=\"cta\" style=\"margin: 20px 0;\">\n<div style=\"padding: 14px 18px; background: #ecf0f3; border: 1px solid #cdcfd1; border-radius: 10px; display: flex; align-items: center; justify-content: space-between; gap: 18px; color: #000;\">\n<p><!-- \u041b\u0456\u0432\u0438\u0439 \u0431\u043b\u043e\u043a: \u043b\u043e\u0433\u043e + \u0442\u0435\u043a\u0441\u0442 --><\/p>\n<div style=\"display: flex; align-items: center; gap: 14px; flex: 1;\"><!-- \u041b\u041e\u0413\u041e --><br \/>\n<img decoding=\"async\" style=\"height: 54px; width: auto; flex-shrink: 0;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/logo_auditinvest.png\" alt=\"Audit Invest\" \/><\/p>\n<div style=\"flex: 1;\"><strong style=\"display: block; font-size: 18px; margin-bottom: 4px; color: #000;\">Ready to start the audit season without the stress?<br \/>\n<\/strong><\/p>\n<div style=\"font-size: 14px; opacity: .95; margin-bottom: 6px;\">Start your 2025 audit with <b data-path-to-node=\"1\" data-index-in-node=\"27\">Audit Invest<\/b> \u2013 submit your request today and receive a free consultation.<\/div>\n<div style=\"font-weight: 600; line-height: 1.6;\"><a style=\"color: #246a9d; 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