Businesses may be required to return the entire grant amount: the Cabinet of Ministers has changed the rules for state support for enterprises

The Cabinet of Ministers of Ukraine has changed the rules for providing and using state grants for processing industry enterprises. From now on, businesses must confirm the fulfillment of grant obligations according to the updated procedure. In case of violation of certain conditions, the enterprise may be obliged to return the entire amount of assistance received. At the same time, some innovations apply to grants provided since June 2022.

The relevant changes were approved by the Cabinet of Ministers Resolution No. 1326 of October 23, 2026.

This was reported by the BIZAGRO publication with reference to the Ministry of Economy, Environment and Agriculture of Ukraine and clarifications from LIGA:ZAKON specialists.

For which violations of business will the grant have to be returned

One of the key innovations was the increased liability of enterprises for failure to fulfill the conditions of state funding.

In particular, if the grant recipient does not fulfill the established requirements for job creation or alternative wage indicators, he may be obliged to return the entire amount of funds received.

Previously, in some cases, a mechanism for compensating for the difference between the actually paid single social contribution and the established indicator was used.

Now the consequences of violating the grant conditions can be much more severe.

After the funds are returned, the enterprise will be excluded from monitoring without the right to re-receive a grant under the relevant program.

At the same time, the decision to return funding will depend on the specific circumstances of the contract implementation and the provisions of the regulatory procedure.

How the grant reporting procedure will change

The government has canceled the need to obtain an act from the Ministry of Economy on the fulfillment of the terms of the grant agreement.

Instead, the enterprise must provide the program administrator with a certificate from an authorized bank confirming the fulfillment of the established obligations.

The document must be attached:

Calculations for taxes paid.

Information on the payment of the single social contribution.

Documents confirming the fulfillment of the requirements for employee employment or salary levels.

Documents must be submitted within the time limit specified by the new rules – within 10 business days after the last business day of the second month, in which the three-year period of fulfillment of grant obligations ends.

The information will be verified, in particular, with the involvement of data from the State Tax and State Customs Services.

After confirmation of fulfillment of the conditions, the relevant information will be transferred to the Ministry of Economy or the State Employment Center, and the grant status will be updated in the “Diya” system.

This will allow enterprises that have fulfilled all obligations to apply for repeated state funding.

Five jobs can be replaced by a salary increase

Another important innovation concerns employment requirements.

Previously, enterprises that received grants had to create at least five jobs.

Now the government has provided an alternative option for fulfilling this condition.

Instead of creating new jobs, the enterprise can provide an average monthly salary for employees at a level higher than the average in the relevant region.

At the same time, salaries must be increased annually for three years at least by the level of inflation.

Compliance with the relevant requirements will be monitored, in particular, through the indicators of payment of the Social Security Contribution.

According to Deputy Minister of Economy and Environment Vitaliy Kindrativ, the innovation takes into account the shortage of personnel that Ukrainian manufacturing enterprises are facing.

It is important that the opportunity to fulfill grant obligations by increasing salaries is provided not only for new recipients of funding, but also for enterprises that have received grants before.

Grant agreements will be allowed to be completed early

The Cabinet of Ministers has also introduced the possibility of early fulfillment of grant obligations.

Enterprises will be able to complete the implementation of the agreement earlier than the three-year term, but not earlier than one year after receiving funding.

To do this, it is necessary to fulfill certain financial conditions.

In particular, the amount of taxes paid must be equal to the amount of the grant received, and the amount of the SSC paid must exceed the corresponding indicator of the year preceding the receipt of assistance, taking into account inflation.

After confirming the fulfillment of the requirements, the enterprise will be able to complete the grant obligations and consider the possibility of re-participation in the program.

The new rules will apply to grants received from 2022

Certain provisions of Resolution No. 1326 apply to legal relationships that arose from June 24, 2022.

This means that the new mechanisms for confirming the fulfillment of obligations may apply not only to future recipients of state aid.

The changes may also apply to enterprises that received grant funding in previous years and continue to fulfill the relevant contracts.

The resolution enters into force on the date of its official publication.

At the same time, the Ministry of Economy, the Ministry of Digital Economy and the State Employment Center are provided with two months to implement the necessary organizational and technical changes.