Amendments to CMU Resolution No. 76 of 23 October 2026: updated reservation procedure and criticality criteria

What happened. On 23 October 2026 the Cabinet of Ministers of Ukraine introduced substantial amendments to Resolution No. 76: the procedure for reserving conscript employees and the criteria for recognising an enterprise as critically important have been updated. Part of the changes is processed within a 10-day period, so executives and HR specialists should review their status now.

Below are the key changes: what happens within the 10-day period, which previously adopted decisions remain in force, how the criteria and reservation quotas have changed, and what powers the newly established Coordination Centre has received.

What happens within the 10-day period

Within ten days, the criteria under which enterprises are designated as critically important are reviewed and agreed. Based on the review, enterprises that already hold this status are assessed for compliance with the updated criteria.

If the criterion on which an enterprise was recognised as critically important has been removed, the existing decision designating the enterprise as critically important is cancelled.

The practical conclusion for business is simple: do not wait for a notification from the authority, but check your own situation against the updated criteria and prepare supporting documents in advance.

Which previously adopted decisions remain in force

• Decisions designating an enterprise as critically important remain in force for the period for which they were adopted, except for those cancelled due to the removal of a criterion.
• Decisions of the Ministry of Defence on increasing reservation volumes adopted before 08.12.2025 remain in force for the entire term of the decision designating the enterprise as critically important, but no longer than until 08.12.2026.
• Decisions of the Ministry of Defence adopted after 08.12.2025 remain in force for the entire term of the criticality decision, but no longer than the period specified in the increase decision itself.

Changes to the criticality criteria

Tax debt. The criterion on the absence of tax debt has been relaxed: debt that arose during a temporary suspension or non-execution of budget payments is not taken into account. This is confirmed by a certificate from the budget funds administrator or from the State Treasury Service.

Specific areas of activity. The areas in which regional and city state administrations designate enterprises as critically important have been separately defined:

• defence industry;
• fuel and energy sector;
• housing and communal services;
• extractive and processing industries;
• agro-industrial production, including food security;
• retail trade, construction, transport and logistics;
• information technology, banking, communications;
• healthcare;
• emergency rescue and other urgent operations;
• other areas agreed with the Coordination Centre.

New procedure for reviewing applications

1. The enterprise submits an application to the relevant authority.
2. Within 7 business days the authority reviews the application for compliance with the criteria and applies to the Coordination Centre for recommendations and proposals.
3. The Coordination Centre issues recommendations within 1 calendar month. Where there is a justified need, the review is expedited and carried out within 7 business days.
4. Based on the recommendations received, the authority adopts a decision within 3 business days.

Reservation: quotas and grounds for refusal

For enterprises in the defence industry and the fuel and energy sector, the reservation quota for conscript employees has been reduced from 100% to 95%.

The decision to increase the quota is taken by the authority that designated the enterprise as critically important, taking into account the recommendations and proposals of the Coordination Centre.

Grounds for refusal may include breaches of military registration rules, in particular two or more documented breaches and/or instances of administrative liability within the last 12 months.

If the decision is positive, the enterprise must carry out the reservation of conscript employees within 10 business days from the date the authority submits the notice of the limit change to the Unified Register.

The Coordination Centre: composition and powers

The Coordination Centre consists of 18 representatives, co-chaired by the Deputy Minister of Economy and the Deputy Minister of Defence. The Centre has been granted broad powers:

• agreeing and issuing recommendations on refining the criticality criteria;
• reviewing proposals to increase the reservation quota for conscripts;
• reviewing proposals to designate enterprises as critically important;
• monitoring data on conscript employees of enterprises that have submitted applications;
• issuing recommendations to cancel decisions designating enterprises as critically important, including upon requests from law enforcement agencies;
• monitoring how authorities perform the tasks assigned to them;
• the right to obtain information from authorities and enterprises needed to perform its tasks;
• issuing recommendations and proposals for decisions to be taken by the Cabinet of Ministers.

Grounds for cancelling the status

The grounds for cancelling a decision designating an enterprise as critically important are the recommendations and proposals of the Coordination Centre, in particular where there are corresponding requests from law enforcement agencies. In practice, the status now depends far more on the enterprise’s ongoing compliance than on the mere fact of having obtained it.

What this means for business

1. Check the grounds for your status against the updated criteria: if a criterion has been removed, the decision will be cancelled.
2. Put military registration in order — two breaches within the last 12 months are already grounds for refusing a quota increase.
3. Prepare a certificate from the budget funds administrator or the Treasury if your tax debt arose due to delayed budget payments.
4. Keep in mind the 08.12.2026 cut-off for Ministry of Defence decisions adopted before 08.12.2025.
5. If you are applying for critically important enterprise status for the first time, build the Coordination Centre review stage into your timeline.

Download the full analysis of the amendments to CMU Resolution No. 76 (PDF, in Ukrainian) — all changes, deadlines and validity periods of previously adopted decisions in one document.

Frequently asked questions

Need support with reservation or critically important enterprise status?

The Dextra Law team supports enterprises with the reservation of conscript employees and obtaining critically important enterprise status: we check compliance with the updated criteria, prepare the document package, support applications to the authority and the Coordination Centre, and challenge refusals. Contact us to assess your enterprise’s risks under the new rules.