Key Points of the ITU Legal Talks ‘Criticality and Reservation in 2026’

On November 19th, an online meeting was held as part of ITU Legal Talks, organised by the IT Ukraine Association with the participation of legal partner — Juscutum. The topic of the meeting was ‘How to Prepare for Audits: Grants, Tenders, Law Enforcement – Business Protection in 2025’.

The speaker of the event, Dmytro Paliushchenko, Head of Business Support at Juscutum, discussed how to maintain critical enterprise status, to prepare for the new 2026 requirements and to correctly submit documents for 100% reservation (exemption).

 

Among the information shared:

To obtain critical status for 2026, enterprises must meet several important requirements. This applies to companies that are of strategic importance for the economy and security of the state, organisations that ensure the vital activities of the population, and sectors such as the fuel and energy complex, healthcare, transport, media, education, and defence enterprises.

 

Mandatory criteria include:

• Absence of tax arrears to the state and local budgets (in addition to the absence of arrears in the Unified Social Contribution (USC));
• The average salary of insured persons for the last calendar month must be no lower than the minimum wage multiplied by a coefficient of 2.5 (until the end of 2025, it is ₴20,000; from 2026, it will be ₴21,618).

 

Critical status is granted for one year and requires annual confirmation. To do this, enterprises must submit an application and updated documents, as well as undergo a compliance check.

 

It is recommended to submit the application 30 days before the expiry of the status. The process includes submitting documents to the relevant authority, which checks them and makes a decision within 10 working days.

 

Step-by-step process for obtaining critical status:

• Determining the relevant authority;
• Preparing the document package;
• Submitting the documents;
• Consideration of the application (up to 10 working days);
• Inclusion in the Unified List.

 

Enterprises that are of critical importance for the economy and defence may apply to increase the booking quota to 100%. This is possible for companies operating in frontline areas or carrying out activities essential for defence.

 

Booking of employees is done through the “Diia” portal, and enterprises can book up to 50% of their employees who are subject to military service. It is important that the documents are submitted correctly, as an error in a single document can lead to the loss of status and booking.

 

Critical status is crucial for the functioning of strategically important enterprises, and the booking system is constantly changing. Compliance with all requirements and correct document submission is key to obtaining and maintaining critical status.

 

Juscutum’s exclusive webinar bonus —  click here for a chance to get a free consultation regarding your situation.

 

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