Innovations in Ukraine in 2026

In 2026, not only social standards will change. Ukrainians will see changes in the rules of mobilization and reservation, acceleration of border and customs control on trains, and changes in car customs clearance. Read about these and other novelties of 2026 in Intent's article.

Law of Ukraine "On the National Development Institution"

On January 1, 2026, the Law of Ukraine "On the National Development Institution" (No. 4622-IX) comes into force.

This institution will contribute to the economic and social development and recovery of Ukraine by supporting businesses, implementing development programs and providing financial assistance to target groups.

An example of such an institution and a widely recognized success story is the KfW, which was established in postwar Germany in 1948 as part of the Marshall Plan.

The national development institution is expected to provide financial support to small and medium-sized businesses and other target groups, including loans, guarantees, grants, and non-repayable assistance. It will also develop development programs and projects at the national, local, and international levels.

The institution will be able to finance its activities at the expense of state and local budgets, international assistance, and other legal sources. The minimum share of the state in the authorized capital of the National Development Institution should be 51%.

Also, Law No. 4622-IX improves the tools of the Export Credit Agency (ECA), which was founded by the Cabinet of Ministers of Ukraine: insurance and reinsurance of loans of Ukrainian companies investing in facilities and infrastructure, covering military and political risks. This applies, in particular, to the development of the processing industry and the export of goods of Ukrainian origin.

Changes in the rules of mobilization

On January 1, 2026, updated mobilization rules will come into effect in Ukraine. The government and the Ministry of Defense are introducing a new model of military registration that focuses on digitalization, automatic processes, and stricter control.

What will change in mobilization from January 1, 2026

Mobilization will become more orderly. The emphasis will be on quality training instead of quantitative recruitment.

The need for mobilization remains, but the approaches to its implementation are changing: basic training lasts 51 days, and the training process is being improved.

Abolition of paper documents

Instead of military tickets, an electronic document, the Reserve ID, is introduced. It can be generated through the Reserve+ application or obtained in paper form through the TCC.

Paper tickets are kept only as an additional form. New documents are no longer produced. Verification now takes place via a QR code, which reduces the risk of forgery and errors.

Electronic summonses through Reserve+

In 2026, the government plans to launch the function of sending notifications of subpoenas through the Reserve+ application.

This function will be voluntary: the user chooses whether to receive notifications about calls, fines, or accounting violations.

Deferral for guardians

Changes willalso affect guardians: now, to extend the deferral, it will be enough to indicate only the tax number of the person under care - the system will automatically update the information.

Automatic military registration from the age of 18

The innovation provides for automatic military registration from the age of 18. If a young man did not register at 17, he will be automatically registered upon reaching the age of majority.

For men abroad, registration is provided for when obtaining or exchanging a passport - without visiting a military registration and enlistment office or undergoing a military qualification examination.

How will summonses be served in 2026?

The rules remain in force: not only representatives of the CCC, but also officials of the authorities, government agencies, the Security Service of Ukraine and other structures can serve summonses.

The place of delivery can be anywhere: at home, at work, in government agencies, at checkpoints or when crossing the border.

Accelerated booking

By February 1, 2026, critical enterprises will be able to book their employees through the Diia portal three times faster - the processing time for applications has been reduced to 24 hours.

According to the Ministry of Digital Transformation, many businesses are currently facing the end of their employee deferrals. To avoid a situation where critical specialists lose their reservation due to procedural delays, we are temporarily simplifying the rules.

The Ministry is also working on the possibility of submitting applications for booking extensions in advance. This will make the process seamless so that there is no gap between the end of the old and the beginning of the new extension.

Also on December 8, the government canceled the 72-hour deadline for checking employee lists for companies that have a confirmed criticality status. This will allow for the prompt protection of personnel and ensure uninterrupted operations. In addition, a provision has been introduced that allows employees of the defense industry to be booked for 45 calendar days. This gives them time to eliminate possible violations of military registration rules.

Changes in border crossing rules for men

Starting January 1, 2026, the rules for men traveling abroad will change. Some of the rules will remain in place, but a separate procedure will be introduced for media and information professionals.

The updated border crossing rules for men working in the media, strategic communications and information industry will come into force on January 1, 2026. Thus, according to the State Border Guard Service, the Cabinet of Ministers has approved a new procedure that defines the main document for travel - a letter from the State Committee on Television and Radio Broadcasting confirming participation in events abroad.

The CMU Resolution No. 1509 of 19.11.2025 amended the Rules for Crossing the State Border by Citizens of Ukraine, approved by the CMU Resolution No. 57 of 27.01.1995. This will apply to men aged 23 to 60 who are engaged in professional activities in the field of strategic communications, media and information. The rule comes into force on January 1, 2026.

Such persons will be allowed to cross the state border by the State Border Guard Service upon receipt of a letter from the State Committee on Television and Radio Broadcasting. The letter must specify the date of departure, the estimated date of return, the checkpoint and other necessary data. The letter informs the State Border Guard Service of the participation of this category of citizens in events abroad.

The maximum period of temporary stay of Ukrainian citizens abroad under this clause of the Border Crossing Rules is no more than 60 calendar days.

VAT refund on electric cars

Starting from January 1, 2026, Ukraine will refund VAT on electric cars. It is noted that the standard VAT rate of 20% will again apply to electric vehicles. This means the abolition of tax exemptions for electric vehicles, which previously exempted electric cars from VAT on imports and sales.

Starting from the new year, when importing an electric car to Ukraine, you will have to pay 20% of the value added tax on the customs value of the car.

As Stanislav Buchatsky, head of the Automotive Market Research Institute, explained in a commentary, the VAT, which is charged from January 1, applies not only to newly imported cars but also to those that were imported in 2025 but not sold. This applies to legal entities, i.e. companies.

Accordingly, if an individual cleared a car for himself or herself and did not have time to register it by the end of the year, no tax is charged, as individuals are not VAT payers. However, if a legal entity (company) did not have time to sell the car or the buyer did not register it by the end of the year, the tax authorities will charge 20% VAT on the car, regardless of when it was imported (2025 or earlier).

Therefore, some companies may face additional tax liabilities if they fail to sell or register a car for a client by the end of the year.

Accelerated border and customs control on trains

The Cabinet of Ministers has adopted a decision that will allow border and customs control to be carried out directly in train cars - without long stops at the border and without unnecessary stress for passengers.

This format is already in place on some Intercity+ trains in the Polish direction. Customs officers and border guards are starting to control passengers while they are traveling on the approach to the border. This practice is gradually being extended to sleeping cars on night international routes.

The accelerated control is expected to be launched on certain trains in January, and then it will be scaled up to other trains on these routes.

Changes in the field of cashless payments

Starting from January 1, 2026, the list of business entities that are required to ensure that cashless payments from the public can be accepted will be expanded. This innovation was introduced in accordance with the Resolution of the Cabinet of Ministers of Ukraine No. 894 dated July 29, 2022 (as amended).

Important nuances and exemptions

The exemptionfrom cash registers/PTRs remains: for sole proprietors of the 1st group. The requirement applies only to ensuring the possibility of accepting cashless payments.

Terminal alternatives: the requirement can be fulfilled not only with a classic POS terminal, but also with other electronic means, such as mobile acquiring (Tap to Phone technology) or software terminals in a smartphone.

Exceptions: the obligation does not apply to entrepreneurs operating in the territories where hostilities are taking place, temporarily occupied, blocked or where de-occupation took place less than three months ago.

Liability: Failure to ensure that cashless payments are available to these categories will result in fines.

Drink names are changing in Ukraine

Starting from January 1, 2026, Ukraine will change the names of some alcoholic beverages in order to fulfill its obligations under the Association Agreement with the European Union. In particular, domestic producers will no longer be able to use names that are protected geographical indications (GI) in the EU, i.e., tied to a specific region in Europe. Accordingly, the following names will no longer be legal on the labels of Ukrainian products:

• "Cognac" - allowed only for a drink from the Cognac region in France;
• "Champagne - for sparkling wine from the Champagne region;
• "port";
• "Sherry";
• "Madeira - for sparkling wine from the Champagne region;
• "Calvados" and other similar names.

Instead, Ukrainian analogs of such beverages will be collected under common names, for example, "brandy" instead of "cognac", "sparkling wine" instead of "champagne", etc. Violation of the labeling rules will result in fines and administrative sanctions.

Register of state animal welfare certificates

The Cabinet of Ministers has approved the procedure for maintaining the Register of State Certificates, which unifies information on certificates, temporary approvals, their holders, training direction and violations of legislation in the field of animal husbandry. The Cabinet's decision will come into force on January 1, 2026.

New court fee rates will be effective from January 1

As we have already mentioned, the subsistence minimum for able-bodied persons will be set at UAH 2684 starting from January 1. New court fee rates have been established on its basis. You can find them here.

European standards for the verification of medicines

The government's decision to create a national 2D coded drug verification system obliges manufacturers to apply safety measures to drug packaging. Starting from January 1, 2026, the labeling will be voluntary, and from January 1, 2028, it will become mandatory. This will allow to check the authenticity of medicines before they are released to consumers, ensuring quality and safety.

New labeling of excisable goods

Starting from January 1, 2026, excisable goods will be labeled by applying a graphic element of the electronic excise tax stamp, which consists of a DataMatrix code and human-readable elements in the format of the first twelve characters of a unique identifier.

Ministry of Justice restores open data from the Unified State Register

The Ministry of Justice of Ukraine officially resumes publishing open data from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations. This decision was made in pursuance of the new legislation that defines the procedure for access to public electronic registers maintained by the Ministry of Justice. The data will be disclosed in accordance with the preliminary list of information sets, and the technical implementation will be provided by the State Enterprise National Information Systems. Full access will resume on January 18, 2026.

The start of multiple citizenship

On January 16, 2026, the law introducing the institution of multiple citizenship in Ukraine will come into force. The government has already determined the criteria for selecting countries with which Ukrainian citizenship can be simplified - priority is given to the EU, G7 and allies supporting Ukraine in the war against Russia.

Володимир Шкаєв