Nataliia Neholiuk,
Auditor at LLC AF “AUDIT-INVEST”
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.
Table of Contents
Basic Criteria for Determining Critically Important Enterprises
For all enterprises, including Diia City residents, to obtain critically important status, it is necessary to meet at least three out of the eight established criteria (paragraphs 2 and 3 of the “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,” approved by CMU Resolution No. 76 dated January 27, 2023, as amended). Specifically:
1. Tax Contribution: 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 €1.5 million.
2. Currency Inflow: The amount of foreign currency receipts (excluding credits and loans) for the reporting tax year exceeds the equivalent of €32 million.
3. Strategic Importance: The enterprise is of strategic importance to the economy and security of the state (as per the list approved by CMU Resolution No. 83 dated March 4, 2015).
4. Regional/Sectoral Importance: The enterprise is of great importance to a sector of the national economy or for meeting the needs of a territorial community.
5. No Arrears: Absence of debt regarding taxes and the unified social contribution (ESC).
6. Average Salary: The amount of the average monthly salary of employees for the last calendar month is:
- For state/communal enterprises: Not less than the regional average for Q4 2021.
- For other enterprises: Not less than the national minimum wage multiplied by a coefficient of 2.5.
7. Diia City Status: The enterprise is a resident of Diia City.
8..Electronic Communications: The enterprise is a provider of electronic communication services with a net monthly income exceeding UAH 200 million (mobile) or UAH 20 million (fixed).
Recent Changes: CMU Resolution No. 1475
Recent amendments have significantly clarified and, in some cases, complicated the procedure for obtaining this status for certain categories of Diia City residents.
Residents who joined Diia City under the general procedure (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 €1,200, average headcount \ge 9 people).
However, in November 2025, the government adopted Resolution No. 1475, which amended the criteria and rules for the reservation/determination of critically important enterprises specifically focusing on transparency.
Residents Under the Simplified Procedure: Expanded Document Package
Key changes affect those residents who utilized the simplified procedure for acquiring status (according to Part 3 of Article 5 of Law No. 1667-IX). These residents must now provide an expanded package of documents for criticality recognition.
Specifically, the following must be attached to the application:
- Initial Compliance Report: A report on compliance with the requirements set by Clause 1, Part 2, Article 13 of Law No. 1667-IX.
- Certified Copies of Transactions: Documents confirming income from sales, royalties, grants, or investments totaling at least €20,000 (at the NBU rate as of January 1 of the current year). This income must be received during the three full months following the month of obtaining Diia City status.
OR:
- Annual Compliance Report: A report for the period from January 1 to December 31 of the previous calendar year.
- Independent Auditor’s Conclusion: A mandatory audit opinion verifying the claims made by the Diia City resident in their annual compliance report.
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.
Key Advantages of Obtaining the Status
Obtaining critically important status provides Diia City residents with several vital benefits:
- Employee Reservation: The primary advantage, allowing the reservation of up to 50% (or more by special decision) of conscripted employees.
- Reservation Term: For critically important enterprises, the term of reservation can be extended up to 12 months.
- Simplified Procedure via Diia: The reservation process can be conducted through the Diia portal, making it significantly faster and more transparent.
The introduced changes are a step toward unification and greater transparency, especially for companies that received Diia City preferences but have not yet proven their full economic stability (the €20,000 income criterion). Residents should carefully study these updated requirements to ensure the continued protection of their key human capital.
Documents Referenced in the Article:
- CMU Resolution No. 76 dated 27.01.2023 (as amended).
- CMU Resolution No. 1475 dated 13.11.2025.
- Law of Ukraine No. 1667-IX dated 15.07.2021.
