Since the beginning of the full-scale invasion, business has needed simplified conditions for conducting business. In this regard, on March 18, 2022, the Cabinet of Ministers of Ukraine adopted Resolution No. 314 "Some issues of ensuring the conduct of economic activity under martial law" (hereinafter - Resolution No. 314).
The specified resolution gives the right to engage in economic activity without permits and licenses.
However, only in September 2024, such changes were enshrined in the Law of Ukraine "On Amendments to Certain Laws of Ukraine Regarding the Simplification of the Conditions for Conducting Business Activities During the Period of Martial Law in Ukraine" (hereinafter referred to as the Law).
So in this article we will understand what the new Law and Resolution No. 314 provide, and who can count on the relaxations established by them.
According to the specified changes declaration of economic activity becomes an alternative to licenses, permits and other permissive documents.
That is, in order to start one's own business, one can obtain either a corresponding permit document or declare the activity by submitting a declaration.
Features of filing a declaration:
- The declaration is submitted free of charge
- A declaration can be submitted regardless of the location of the enterprise, the place of residence of the natural person-entrepreneur or the place of their economic activity.
- Declaration submission forms:
- in paper form in person or by mail - through TsNAP to the relevant licensing body;
- in electronic form - through the portal of electronic services of legal entities, individual entrepreneurs and public organizations.
Resolution No. 314, in turn, also provides for the possibility of submitting a declaration through the Diya web portal.
Subsequently, the Cabinet of Ministers of Ukraine may determine other ways of submitting the declaration.
Information to be included in the declaration:
- Information about a legal entity or individual entrepreneur:
- for a legal entity: organizational and legal form, full and abbreviated name (if available);
- for an individual entrepreneur: surname, first name, patronymic (if available).
- Actions regarding the implementation of economic activity or type of economic activity.
- Place of activity.
- The name of the document of a permissive nature, to replace which the declaration is submitted or to which such a declaration makes changes.
At the same time, Resolution No. 314 requires the declaration for legal entities to additionally indicate: EDRPOU code, location, phone number, e-mail address, full name of the head of the legal entity or his authorized representative.
For individual entrepreneurs: RNOKPP or passport, place of residence, phone number, e-mail address.
It should also be noted that the business entity is familiar with the requirements of the law for obtaining the permit document, in lieu of which the declaration is submitted, and undertakes to comply with them.
Considering that the Cabinet of Ministers of Ukraine has 2 months from 02.09.2024 to bring the legislation in line with the new Law, it is possible that Resolution No. 314 will be amended or a new resolution will be adopted.
The list of submitted declarations will be posted publicly available on websites of licensing authorities.
What types of economic activity CANNOT be carried out on the basis of a declaration?
This is an economic activity that can lead to at least one of the following consequences:
- causing a threat to national interests;
- negative impact on the functioning of critical infrastructure facilities;
- violation of normal living conditions of the population;
- negative impact on environmental safety.
A more detailed list of these cases is already defined in Appendix 2 of Resolution No. 314: activities related to nuclear energy, hazardous waste, weapons production, foreign economic activities, etc. However, as mentioned above, this list may change.
Validity of the declaration
The declaration is valid throughout the period of martial law and until the end of the calendar year in which martial law is suspended or abolished, but at least three months from the date of its termination or cancellation.
We pay attention, that after the end of martial law, the business entity must apply for an appropriate license, permit, etc. In case of such appeal the declaration will remain valid until the moment of issuing the corresponding permit document or receiving a refusal.
The legislator also provided that during the period of martial law it is not necessary to make changes to the declaration, even if the deadlines for making these changes have arrived.
What to do with declarations received on the basis of Resolution No. 314 before the Law enters into force?
You don't need to change them, as they continue to work.
Note! The specified information regarding the effect of declarations also applies to all permit documents.
Inspections and reporting
The obligation to report during martial law is abolished. However, by the end of the year in which martial law will end (at least 3 months before its conclusion), business entities must submit all reports, notices, etc. to the regulatory authorities.
In addition, during the period of martial law planned inspections are stopped authorities that issue permits.
As you can see, the simplification of the rules for carrying out economic activities is aimed at facilitating the quick and effective start of a new business in Ukraine under martial law.
Taking such measures will have a positive effect on the economic situation of the state.
Nevertheless, business entities should remember that after the end of martial law, they will still have to issue all the necessary permits for further legal activity.
