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Critical enterprise status and employee reservation in Ukraine

We prepare and file the application for critical enterprise status and, once it is granted, reserve your employees from mobilization through Diia. Diia.City residents apply to the Ministry of Digital Transformation, other companies to the relevant ministry or regional military administration. We can also keep the books and run the payroll the status depends on, as part of our accounting services in Ukraine.

We check the criteria before filing

We build the package for the ministry

We reserve your employees in Diia

Find out if your company qualifies

Tell us your industry, headcount and average salary. A manager will reply within one business day and tell you which route fits.

What our critical status and reservation service covers

Check before filing

We calculate the average salary, check for tax debt and match the criteria of your authority. If the company does not qualify, we say so before filing, not after a refusal.

Document package

Application letter, salary and headcount certificates, tax returns. Everything goes into one PDF that the director signs with a qualified e-signature (KEP).

Employee reservation

After the decision we submit the lists in Diia without exceeding the limit and check that each reservation shows up in Reserve+.

Renewal after a year

The status lasts one year. We watch salaries and criteria during that year and prepare the confirmation documents in advance.

Who can get critical enterprise status

Diia.City residents

The Ministry of Digital Transformation decides. Average pay must be at least EUR 1,200 in each of the last six months, and a startup also has to show income of at least EUR 20,000.

Companies under industry criteria

They apply to the relevant ministry or the regional military administration. On top of the general conditions, the authority checks its own industry criteria.

Defence contractors

Separate criteria apply, and they can reserve up to 100% of employees liable for military service.

Two conditions are mandatory for Diia.City residents and companies under industry criteria. The company has no tax debt, and the average salary for the last month is at least three minimum wages, which is UAH 25,941 in 2026. Only a legal entity can get the status, a sole proprietor (FOP) cannot. We explain the criteria and the 2026 changes in the article critical enterprise status in Ukraine.

What we need from you and how long it takes

  • the director's qualified e-signature (KEP) to sign the package;
  • tax returns for the last six months with filing receipts, if another accountant keeps your books;
  • the list of employees you want to reserve, with their military registration data;
  • for a Diia.City startup, contracts with clients, invoices and bank confirmations of payment.

We prepare the package within 3-5 business days after we have everything from you. Under Cabinet Resolution No. 76 the authority has up to 10 business days to decide, but in 2026 the Ministry of Digital Transformation takes 4-5 weeks, and we plan for that from the start. After the decision a reservation appears in Reserve+ in about three days.

How much critical enterprise status costs

Prices for companies whose books we keep. If another accountant keeps your books, we quote after a call.

Diia.City resident

criteria check, document package and filing with the ministry
from UAH 15,000

Industry criteria

criteria check, document package and filing with a ministry or regional administration
from UAH 25,000

Consultation

30 minutes to see if the company qualifies and where to apply
UAH 1,900
NOT INCLUDED
- employee reservation in Diia after the decision;
- annual confirmation of the status;
- military record-keeping at the company.
* Starting prices. We give the exact amount before work starts.

All rates are on the accounting prices page. For Diia.City residents we also keep the books and monitor the residency criteria, see accounting support for Diia.City residents. Military record-keeping is not a status criterion, but without up-to-date employee data a reservation will not go through, and the territorial recruitment centre (TCC) fines employers for violations. We set it up and run it as a separate service, see military record-keeping for companies.

How we work

1. Call and check of the criteria
2. Salary calculation and tax debt check
3. One PDF signed with the director's KEP
4. Filing and tracking the decision
5. Reservation in Diia, check in Reserve+

Why applications are refused and what we do about it

The refusals we saw in 2026 were about documents, not the criteria themselves. The document date did not match the e-signature date, or the bank statement did not show who actually paid. Most often the ministry cannot see that a startup's money came from the client, so we add the SWIFT message and the transit account statement to the package.

In September and October 2026 three IT companies whose packages we prepared for the Ministry of Digital Transformation received the status. The authority still makes the decision, and nobody can guarantee it. If a refusal comes, we go through the reason and tell you what to change before the next filing.

Sectors in which we have strong expertise

IT

product companies, R&D, Diia.City, services, design bureaus, marketing companies

Beauty sector

beauty salons, hairdressers, manicure, spa, massage, piercing, tattoos, permanent makeup

Medicine

dentistry, cosmetology, narcology and rehabilitation centers, clinics, and polyclinics

Trade and services

shops, salons, travel agencies

Non-profit and charitable organizations

we support local and international funds, prepare reports for donors.

Real estate

rent, repair, construction, hotels

Theatrical and concert activities

circuses, concerts, actors, theaters, groups

Manufacturing

industrial parts and mechanisms, Diia.City, clothing, cosmetics, even UAVs and military projects
* we do not take on everything. There are areas where we lack sufficient experience to undertake work. If we encounter such a situation, we will definitely inform you. Depending on the circumstances, you can entrust us with finding a profile specialist. We have enough expertise to find the best specialist for you and supervise their work.

We know the features of popular
platforms and services

Payoneer — платежная система, предоставляющая финансовые услуги и денежные переводы
Амазон - американская компания, крупнейшая в мире на рынках платформ электронной коммерции
Дия.City – это уникальное правовое и налоговое пространство для IT-компаний в Украине.
Upwork - это платформа для фрилансеров и компаний, которая позволяет находить друг друга
Stripe — международная система для защищённых интернет-платежей с помощью пластиковых карт.
Wise - онлайн-система международных денежных переводов с прямой конвертацией валют по нефиксированному курсу.
Envato — австралийская интернет-компания, которая управляет 8-ю интернет-ресурсами, ориентированными на продажу контента в разных отраслях
Shopify — интернет-компания, разрабатывающая программного обеспечения для онлайн и розничных магазинов.
Mercury — финансовая технологическая компания, которая обеспечивает бизнесу предоставление банковских услуг онлайн
PayPal — крупнейшая дебетовая электронная платёжная система
Etsy — веб-сайт электронной коммерции
Fiverr — глобальний онлайн-маркетплейс
eBay – это большой всемирный вебсайт электронной коммерции.
Alibaba — китайская публичная компания, работающая в сфере интернет-коммерции
* not all platform features can be implemented within Ukrainian legislation, as many aspects remain unregulated, and the tax service often interprets them ambiguously. However, if something does not work or is unregulated, we are ready to offer you the least risky option or help register and support your business in a jurisdiction or country where legal activity in your field is possible.

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Questions about critical status and employee reservation

How much does critical enterprise status cost?

The state grants the status free of charge, you pay for preparing the documents. For Diia.City residents whose books we keep it is from UAH 15,000, under industry criteria from UAH 25,000. If another accountant keeps your books, we quote after a call. A 30-minute consultation costs UAH 1,900.

Which companies can reserve employees in Ukraine?

Companies with critical enterprise status. Diia.City residents apply to the Ministry of Digital Transformation, other companies to the ministry of their industry or the regional military administration, and defence contractors have separate criteria. On the Diia.City and industry routes the company needs zero tax debt and an average salary of at least UAH 25,941. A sole proprietor (FOP) cannot get the status.

How many employees can be reserved?

The general rule is up to 50% of employees liable for military service. More is possible by decision of the Ministry of Defence, and defence contractors and companies in combat areas can reserve up to 100%. Exceeding the limit is a ground for revoking the status, so the extra reservations must be cancelled in Diia within 10 business days.

Which employees can be reserved in 2026?

An employee on an employment contract who is on the military register and earns at least UAH 25,941 a month. In combat and temporarily occupied areas the threshold is UAH 21,617.50, and Diia.City residents are exempt from it. A gig specialist or a sole proprietor cannot be reserved, so hire a key person as an employee early. The company's ultimate beneficial owner can be reserved even without an employment contract.

How long does it take?

We prepare the package in 3-5 business days. By law the authority has up to 10 business days, in practice the Ministry of Digital Transformation now replies in 4-5 weeks. The decision often appears in Diia before the letter arrives by email. After the lists are submitted, a reservation shows in Reserve+ in about three days.

How long does the status last?

One year. Before it ends, the company files for confirmation and has to keep salaries up and stay free of tax debt all year. Existing reservations are not cancelled during confirmation, they are extended in Diia. The 2026 rule changes are in our article employee reservation in Ukraine in 2026.

Can a company with a foreign owner get the status?

Yes. The criteria concern the Ukrainian company itself, its salaries, taxes and activity, not the citizenship of its owner. The exception is ownership linked to the aggressor state. We communicate in English, and the documents for the authority are prepared in Ukrainian and signed with the director's KEP.

Shall we look at your company?