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Critically Important Enterprise (CIE): How to Obtain the Status, New Criteria, and 100% Employee Reservation in 2026

Critically Important Enterprise (CIE): How to Obtain the Status, New Criteria, and 100% Employee Reservation in 2026

Critically important enterprises are the foundation of national stability during wartime. They ensure the functioning of energy, defense, transport, healthcare, communications, the agricultural sector, and the IT industry. The CCE status gives companies the right to defer employees from mobilization, confirms their strategic importance, and simplifies cooperation with government authorities. However, obtaining this status is not easy - a company must meet clear economic indicators, have no tax debts, and comply with specific criteria.In this article, I explain in detail who can qualify for the status, which documents are required, what mistakes companies most often make, and how to avoid losing their “critical importance.”
Critically Important Enterprise (CIE): How to Obtain the Status, New Criteria, and 100% Employee Reservation in 2026
Critically Important Enterprise (CIE): How to Obtain the Status, New Criteria, and 100% Employee Reservation in 2026

Critically important enterprises are the foundation of national stability during wartime. They ensure the functioning of energy, defense, transport, healthcare, communications, the agricultural sector, and the IT industry. The CCE status gives companies the right to defer employees from mobilization, confirms their strategic importance, and simplifies cooperation with government authorities.
However, obtaining this status is not easy – a company must meet clear economic indicators, have no tax debts, and comply with specific criteria.In this article, I explain in detail who can qualify for the status, which documents are required, what mistakes companies most often make, and how to avoid losing their “critical importance.”

Employee reservation: Companies vs Diia.City – what actually works in 2025
Employee reservation: Companies vs Diia.City – what actually works in 2025

Martial law remains in effect, mobilization rules are constantly being updated, and businesses face the daily risk of losing key specialists due to the lack of a clear and fast reservation procedure. Companies struggle with document errors, delays in processing applications, and confusion regarding who is actually eligible for deferment. In this material, I explain in detail how employee reservation works in 2025: who can submit lists, who is allowed to be reserved, how the process works through “Diia”, what has changed after December 3, 2025, and what special rules apply to Diia.City residents and critically important enterprises.

Taxation of Diia.City Residents: Rates, Limits, Exit Capital Tax vs Corporate Income Tax
Taxation of Diia.City Residents: Rates, Limits, Exit Capital Tax vs Corporate Income Tax

Taxation in Diia.City is not just a “light IT regime,” but a full-scale tax model that allows companies to reduce the tax burden and work flexibly with specialists. In 2025, the rules for residents have been partially updated: rates and criteria have changed, new limits have been introduced, and special benefits for startups have appeared. In this guide, I explain in detail which taxes Diia.City residents pay, the difference between Corporate Income Tax and Exit Capital Tax, how the key limits work, and what to do to keep the right to preferential tax rates.

Sole proprietorship for freelancers and IT professionals in Ukraine. How to register and choose a group.
Sole proprietorship for freelancers and IT professionals in Ukraine. How to register and choose a group.

More and more Ukrainians receive income from abroad through Payoneer, Wise, or other international services. At first glance it may seem safe and convenient – the money comes regularly, the state “does not notice”, and everything works. But in reality any unexplained transfer can raise questions from the bank or even lead to account blocking. That is why in 2025 legalizing income through registering as SLE is not just a bureaucratic requirement but a necessity for those who want to work calmly, make purchases, invest, and not fear financial monitoring.

How to safely use bank cards abroad and not lose money on conversion
How to safely use bank cards abroad and not lose money on conversion

When planning a trip abroad, most of us take care of tickets, hotels, and routes, but often forget about one important question – how exactly to pay for purchases, bookings, and services outside Ukraine. Bank cards are a convenient tool, but different types of cards have their own features, limits, and hidden fees. In this article I will explain which card is better to take with you, how to avoid extra costs on conversion, and what you need to know so that your finances work for you even while traveling.

Stripe in Ukraine: how to connect, register and accept payments from all over the world
Stripe in Ukraine: how to connect, register and accept payments from all over the world

Doing international business from Ukraine today is not easy: banks request dozens of documents, may require personal presence abroad, and are too picky about the origin of funds. That is why entrepreneurs are increasingly turning to international payment services that allow them to work faster and without unnecessary bureaucracy. Stripe has already become the world leader in online payments, and although it is not officially available in Ukraine yet, there are legal ways to connect this service and accept payments from all over the world. In the article, I will explain in detail how Stripe works, what alternatives there are, and what connection options are actually available to Ukrainian businesses right now.

Personal funds in a sole proprietor’s account in Ukraine: when they count as income and when they don’t
Personal funds in a sole proprietor’s account in Ukraine: when they count as income and when they don’t

When a sole proprietor’s account is low on funds, entrepreneurs often top it up with their own money – from a salary card, deposit, or personal savings. And here the main question arises: will this amount become income that will have to be taxed? The tax office has different approaches for the general system and simplified tax systems, and individual receipts are not considered income at all. In this article, I will explain in which cases you can deposit your own money without taxes, when it creates risks, how to properly top up your account, and what you must take into account to avoid claims from regulatory authorities.

What to do if your account is subject to financial monitoring and blocked in Ukraine? How can you confirm the origin of your funds? How can you resolve these issues?
What to do if your account is subject to financial monitoring and blocked in Ukraine? How can you confirm the origin of your funds? How can you resolve these issues?

Was your account blocked and your money stuck? Banks now work more rigorously through financial monitoring and carefully verify every transaction. However, there is no need to panic: in most cases, the shells can be unblocked if you correctly explain the costs and quickly submit the required documents.

How to avoid high taxes when building a cottage town in Ukraine
How to avoid high taxes when building a cottage town in Ukraine

here will be some practical advice on the taxation strategy for cottage construction

How can a Ukrainian freelancer get paid from abroad in 2025? What’s the most profitable way to accept payments from foreign clients?
How can a Ukrainian freelancer get paid from abroad in 2025? What’s the most profitable way to accept payments from foreign clients?

Freelancing in Ukraine has long been more than just a side hustle – for thousands of professionals, it’s a full-fledged career that offers freedom, clients from all over the world, and foreign currency income. But every year, more and more questions arise: how to correctly receive payments from foreign clients, which payment systems to choose to avoid losing funds on commissions, and how to avoid violating currency laws? In this article, I’ll explain how a Ukrainian freelancer can legally, safely, and profitably accept payments from abroad in 2025.

CRS Agreement: Will the tax authorities find out about foreign accounts? Which institutions share information under CRS, and what data about you will the tax authorities receive?
CRS Agreement: Will the tax authorities find out about foreign accounts? Which institutions share information under CRS, and what data about you will the tax authorities receive?

If you have accounts in foreign banks, starting from the fall of 2024, the Ukrainian tax authorities will already be receiving data about them. This became possible thanks to the international CRS (Common Reporting Standard) agreement, which Ukraine officially joined in 2023.
About 120 countries, from Poland to offshore jurisdictions, are now exchanging information about non-residents’ bank accounts.
What does this mean for you personally?
The tax authorities will see not only the fact that an account exist, but also the total amount of all incoming transactions.
In this article, we will explain how the CRS system works, what risks arise from ignoring reporting requirements (including fines of up to 800,000 UAH), and most importantly – how to correctly determine your tax residency to avoid problems.

How to choose, add or change NACE codes for sole proprietors (FOP) in Ukraine – without fines and additional taxes? Prohibited NACE codes for FOP.
How to choose, add or change NACE codes for sole proprietors (FOP) in Ukraine – without fines and additional taxes? Prohibited NACE codes for FOP.

Choosing the right KVED is one of the key conditions for a sole proprietor in Ukraine (a FOP – Ukraine’s sole-proprietorship status) to operate successfully. This activity code determines whether you can legally accept payments, stay on the simplified flat-rate “single tax” regime, and avoid unpleasant notices from the tax authority. Picking the wrong code – or failing to add the one you actually need – can result in up to 23% in additional taxes or even fines.

In this article, I’ll explain what a KVED is (Ukraine’s industry classification code, similar to NAICS in the U.S.), which codes are allowed for different FOP groups, how to choose the right business activities, and – step by step – how to add or change your KVED through Diia, Ukraine’s e-government portal, with minimal paperwork and cost.

Mobilized Private Entrepreneurs in Ukraine will not have to pay taxes and SSC while serving in the military. Will the tax debts of mobilized entrepreneurs be annulled?
Mobilized Private Entrepreneurs in Ukraine will not have to pay taxes and SSC while serving in the military. Will the tax debts of mobilized entrepreneurs be annulled?

Mobilized and contracted private entrepreneurs have received important news: from now on, during their military service, they are exempt from paying taxes and the Unified Social Contribution, and any previously accrued debts will be canceled. Law No. 4505 introduces an automatic exemption mechanism without applications or certificates, finally resolving a long-standing problem for entrepreneurs at the front.

What to choose: individual entrepreneurship (IE) or limited liability company (LLC)? How to start a business in 2025 in Ukraine?
What to choose: individual entrepreneurship (IE) or limited liability company (LLC)? How to start a business in 2025 in Ukraine?

If you are planning to start your own business in Ukraine, one of the most important steps is choosing its organizational and legal form. The most common options are FOP (individual entrepreneur) and LLC (limited liability company), each of which has its own advantages and disadvantages. This article will help you figure out which form of business will be the most profitable for you by comparing them according to the main criteria: ease of registration, tax features, the possibility of attracting investment and the closure procedure.

All about sole proprietors (FOP) of the 3rd group in Ukraine: taxes, reporting, and income withdrawal
All about sole proprietors (FOP) of the 3rd group in Ukraine: taxes, reporting, and income withdrawal

Individual entrepreneurs of group 3 in Ukraine are the most popular small business format due to simple registration, affordable taxes and minimal bureaucracy. But behind the convenience are dozens of nuances: settlement rules, prohibited activities, restrictions on working with banks and reporting requirements. In this material, we analyze in detail taxes, reporting deadlines, registration of individual entrepreneurs, bank accounts, receiving funds, PRRO, limits and practical advice so that you can avoid mistakes and fines and conduct business calmly and legally.

How to lease property through a sole proprietor: KVED, taxes, benefits, fines, PRRO/RRO
How to lease property through a sole proprietor: KVED, taxes, benefits, fines, PRRO/RRO

Renting out real estate is one of the most popular ways to get a stable passive income. But for individual entrepreneurs (IE), this can turn into a real quest with the tax authorities if you do not know all the rules and pitfalls. This article is your reliable navigator in the world of rental business for IEs. We will analyze in detail which of the single taxpayers have the right to rent out property, which KVEDs need to be added, who can and cannot rent out premises, and how to avoid fines so that your income remains legal and problem-free.

When and how much will a sole proprietor pay taxes in Ukraine
When and how much will a sole proprietor pay taxes in Ukraine

Imagine you have just opened a sole proprietorship or are just planning this step. Joy and a lot of questions: when do you need to pay taxes, when do you start accepting payments, and what about the unified social contribution in 2025? Don’t worry – I’ll put everything in its place. This article will be […]

How can a sole proprietor avoid double taxation of the unified social contribution?
How can a sole proprietor avoid double taxation of the unified social contribution?

Many Ukrainian entrepreneurs combine their own business with hired work. This is convenient: there is a stable income from the company and additional opportunities as a sole proprietor. But at the same time, the question arises – will you have to pay the unified social tax twice: as an entrepreneur and as an employee? It is important to understand this situation in order to avoid unnecessary expenses, keep records correctly and not create problems with the tax authorities.

How to register a resident in Diia.City? What is it and how does it work?
How to register a resident in Diia.City? What is it and how does it work?

Diia.City is a state “sandbox” for IT companies: a 9% tax on withdrawn capital, a personal income tax for specialists of only 5%, plus legal gig contracts and official booking of key employees. In the article, I explain who can join the regime, what criteria to have (a minimum of 9 people on the team, an average remuneration of €1200, and 90% of income from IT activities), which documents to submit online through the Diia portal, and what a resident’s reporting looks like. I break down the advantages and risks with practical examples so that you can honestly calculate whether Diia.City is right for your business.

Gig Contract: Features of the Contract, Terms, and Pitfalls
Gig Contract: Features of the Contract, Terms, and Pitfalls

A gig contract is a new form of cooperation available only to Diia.City resident companies. It combines the flexibility of freelancing with basic social guarantees such as paid vacation, sick leave, employment record, and protection in case of incapacity. This article examines the key differences between a gig contract, an individual entrepreneur (FOP) agreement, and an employment contract, as well as tax nuances, signing rules, NDA and NCA specifics, and potential risks that both specialists and companies should consider.

Cash registers for sole proprietors in 2025: who needs RRO or PRRO and what to look for?
Cash registers for sole proprietors in 2025: who needs RRO or PRRO and what to look for?

In 2025, Ukraine will introduce a number of changes to the legislation regarding the use of cash registers (settlement transaction registrars, abbreviated as RRO) for entrepreneurs. The changes are aimed at increasing business transparency and combating the shadow economy.

Choosing between the second and third group of sole proprietors: what is the benefit maximization and tax calculation?
Choosing between the second and third group of sole proprietors: what is the benefit maximization and tax calculation?

Consideration of the issue of choosing between the second and third groups of sole proprietors is relevant for many entrepreneurs, especially those who seek to minimize the tax burden.

LLC taxation in Ukraine
LLC taxation in Ukraine

The most complete guide for entrepreneurs on LLC (TOV) taxation in Ukraine, in simple terms.

Individual-entrepreneur 3 groups: key points of control
Individual-entrepreneur 3 groups: key points of control

Individual entrepreneurs (PEs) are an important component of the segment of entrepreneurial activity capable of stimulating economic development and innovation. However, understanding the tax requirements for third party FPOs is key to ensuring their success and financial stability.

Declaration for natural persons in Ukraine
Declaration for natural persons in Ukraine

During the change of seasons and the arrival of the spring period, the period for submitting income declarations begins in many countries. Ukraine is no exception, and by May 1, all citizens with income must submit their declaration. But how does this apply to investors and why is it important to them?

How to fill out the record book of income of the FOP in Ukraine
How to fill out the record book of income of the FOP in Ukraine

For Individual Entrepreneurs (PPOs) in Ukraine, keeping an income accounting book is mandatory. This book is an important tool for financial management and reporting to government agencies. The process of filling out the income accounting book has its own rules and features.

About taxes in Ukraine: payers are not only individual entrepreneurs, but also individuals
About taxes in Ukraine: payers are not only individual entrepreneurs, but also individuals

Ukraine is a country with a complex taxation system, where taxes are collected from various sources, including individuals. Often the counter-conception is that taxes are primarily paid by individual entrepreneurs (PEs), but in reality ordinary citizens are also significant taxpayers.

Professional Accounting and Tax Consulting Services in Kyiv, Ukraine
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