Legal Support in Obtaining Critically Important Enterprise Status

Critically important enterprise status is a tool without which, in 2026, a business cannot guarantee continuity of operations. In practice it means one key thing: an enterprise that has obtained CIE status has the right to reserve its military-liable employees from mobilization. Without this status, reservation is impossible, and key specialists can be mobilized within a week.

I know how this sounds to a business owner facing the topic for the first time. A pile of abbreviations, resolutions, annexes, the Diia portal, 8 criteria, 13 submission authorities. It seems like an endless labyrinth.

In reality, it is not a labyrinth but a sequence of steps. Each step has clear rules.

Since 2023, when CMU Resolution No. 76 was issued, we have supported the obtaining of CIE status for many enterprises — from IT companies to manufacturing, agricultural, and logistics businesses. And each time we start with the same thing: we explain that CIE status is not a benefit or a gift from the state. It is a legally substantiated position that requires documentary confirmation of compliance with the criteria, financial indicators, an HR audit, and ongoing support after it is obtained.

In 2024–2026 the Government revised the criteria several times: Resolution No. 650 of 5 June 2024, No. 1332 of 22 November 2024, No. 1608 of 31 December 2024. Each version narrowed the pool of applicants and raised the requirements. But the real turning point is CMU Resolution No. 692 of 30 May 2026 (published 1 June 2026), which simultaneously raised the salary threshold, shortened the deadlines for re-confirmation, and turned exceeding reservation limits into a direct ground for revoking the status.

In 2026, CIE status is a strict filter passed only by enterprises with transparent financial reporting, fully paid taxes, and an average salary of no less than UAH 25,941 (coefficient 3 of the minimum wage). For enterprises located in zones of possible or active hostilities and in the temporarily occupied territories, there is a separate, lower threshold.

This page is a complete practical reference: the legislative framework, the eight criteria, the list of documents, the submission procedure, typical grounds for refusal, the annual status confirmation procedure, typical 2026 scenarios, and answers to the most frequent questions.

“Critically important enterprise status is not a ‘forever’ status. It is confirmed annually, and each confirmation is a repeated legal procedure with a full set of documents. The worst mistake our clients make is to obtain the status and forget about it. A year without support means loss of criticality, and with it, loss of key personnel.”

— From the practice of Dextra Law attorneys

Critically Important Enterprise Status in Brief

• CIE status gives an enterprise the right to reserve up to 50% of its military-liable employees for 12 months, with the possibility of extension.
• The regulation is CMU Resolution No. 76 of 27 January 2023, with the key amendments of Resolution No. 692 of 30 May 2026 (in force since 1 June 2026).
• The issuing authority is the relevant Ministry (Ministry of Economy, Ministry of Health, Ministry of Culture, Ministry of Infrastructure, Ministry of Defense, etc.) or the regional/city military administration.
• Review of the application takes 10 working days from submission of the complete package.
• The salary threshold is UAH 25,941 of average salary across the enterprise (coefficient 3 of the minimum wage). For enterprises in zones of possible/active hostilities and in the temporarily occupied territories, it is UAH 21,617.50 (coefficient 2.5).
• The status is granted only to legal entities: LLCs (TOV), private enterprises (PP), joint-stock companies (AT), municipal non-profit enterprises (KNP), and permanent establishments of non-residents. Sole proprietors (FOP) CANNOT obtain CIE status, regardless of turnover or number of employees.
• All current criticality decisions are valid no longer than until 1 September 2026. After that date, there is a full review and an effective re-obtaining of the status under the updated criteria.
• Submission of the application and reservation are done through the Diia portal. Since 1 June 2026, Diia displays the grounds on which an enterprise has been recognized as critical.
• Exceeding reservation limits is a direct ground for revoking the status. If the limit is exceeded, the enterprise is obliged to submit, on its own initiative, an application to cancel the “excess” reservations through Diia within 10 working days.

What Critically Important Enterprise Status Is

Under the Law of Ukraine “On Mobilization Preparation and Mobilization”, during the special period (while martial law is in effect), the military-liable employees of those enterprises, institutions, and organizations that perform one of three functions are subject to reservation:

1. they ensure the needs of the Armed Forces of Ukraine and other military formations during the special period;
2. they ensure the functioning of the economy during the special period;
3. they ensure the livelihood of the population during the special period.

CMU Resolution No. 76 approved two key documents: the Criteria for recognizing an enterprise as critically important and the Procedure for reserving military-liable persons. On this page we examine specifically the procedure for obtaining the status. If you already have the status and want to know how to technically reserve employees through Diia, submit lists, transfer a reservation, or cancel it, read our article on the reservation of military-liable employees.

Important: CIE status is not a permission to reserve, but a ground for it. The status itself does not exempt from mobilization — it merely opens the technical possibility of submitting reservation lists through the Diia portal. The subsequent reservation of specific employees is a separate procedure with its own set of documents and its own logic.

What CMU Resolution No. 692 of 30 May 2026 Changes: the 1 September Deadline

If you already have critically important enterprise status, this section is critical for you. If you are only planning to obtain it, this is the background without which the rest of the article will not form a complete picture.

On 30 May 2026 the Cabinet of Ministers adopted Resolution No. 692, published on 1 June 2026. The document rewrites the conditions under which enterprises obtain and retain CIE status. Several key provisions are already in force; others will take effect from 1 September 2026.

What Is Already in Force Since 1 June 2026

• All previously adopted criticality decisions have a “shelf life.” The orders by which enterprises were previously recognized as critically important will be valid no longer than until 1 September 2026. This is not an automatic extension — it is a cutoff after which the status will have to be obtained anew under the updated criteria.
• A strict schedule for the months ahead: by 10 June 2026, ministries and the RMAs/KCMA revise their own sectoral criteria; by 1 July 2026, the updated criteria take effect; by 1 September 2026, a full review of previously adopted decisions takes place.
• The salary threshold has risen to UAH 25,941. The coefficient to the minimum wage has increased from 2.5 to 3. The exception is enterprises in zones of possible or active hostilities and in the temporarily occupied territories: for them the threshold remains UAH 21,617.50 (coefficient 2.5).
• For Diia.City residents, resident status alone is no longer enough. Now they must additionally confirm that the average monthly remuneration of employees and gig-specialists over the last 6 calendar months was no less than EUR 1,200 at the NBU exchange rate. Confirmation is provided by tax calculations of income amounts and USC for that period.
• The grounds for criticality are now visible in Diia. Transparency is convenient, but it has a flip side: non-compliance is as visible as compliance.
• Exceeding reservation limits = a direct ground for revoking the status. Previously the wording was softer — the employer “could take measures.” Now it is an obligation: if the limit is exceeded, the enterprise is obliged to submit an application to cancel the “excess” reservations through Diia within 10 working days. Delay works against the enterprise.

What Takes Effect From 1 September 2026

• The salary of each reserved employee (and not only the average across the enterprise) must be no less than UAH 25,941 per month. For enterprises in hostilities zones / temporarily occupied territories — UAH 21,617.50. The increased salary must be accrued to the military-liable person throughout the entire deferment period.
• Part-time external workers and employees with other deferments are counted toward the reservation quota at only one place of work. This applies especially to those who have a deferment under Article 23 of the Law of Ukraine “On Mobilization Preparation and Mobilization.” This eliminates “double counting” and accidental quota overruns through a technicality.

What This Means in Practice

Each of these changes individually is manageable. Together, and within such tight deadlines, they require a very quick response. We recommend that clients:

• compare the current average salary against the new threshold of UAH 25,941 right now;
• if you plan to keep reservations after September, separately review the salary of each reserved employee;
• conduct an internal audit of HR data: external part-time workers, deferments on other grounds, potential “double” enrollment;
• check whether reservation limits have been exceeded — and, if so, submit an application to cancel through Diia within the established deadline;
• for Diia.City residents, pull up the tax reporting for the last 6 months and make sure the average remuneration is ≥ EUR 1,200.

Before the deadline of 1 September 2026, the count is in weeks, not months. Preparing the document package, the HR audit, and bringing financial indicators into compliance can realistically be done in 2–3 months. If you wait until August, the probability of making it in time drops to zero.

Legislative Framework

• Law of Ukraine “On Mobilization Preparation and Mobilization” — the framework law that introduces the institution of reservation of military-liable persons.
• CMU Resolution No. 76 of 27 January 2023 — the main regulatory act; approves the Recognition Criteria and the Reservation Procedure.
• CMU Resolution No. 650 of 5 June 2024 — significantly changed the procedure: moved reservation to the Diia portal, correlated it with military registration.
• CMU Resolution No. 1332 of 22 November 2024 — tightened the financial criteria, introduced mandatory status confirmation by 28 February 2025 for all existing CIEs.
• CMU Resolution No. 1608 of 31 December 2024 — added a procedure for transferring employees between critically important defense-industrial enterprises within 24 hours.
• CMU Resolution No. 692 of 30 May 2026 (in force since 1 June 2026) — raised the salary threshold to coefficient 3, introduced separate requirements for Diia.City residents (EUR 1,200), set the 1 September 2026 deadline for all existing CIEs to re-obtain the status, and turned exceeding limits into a direct ground for revoking the status.
• Law of Ukraine “On the Organization of Labor Relations Under Martial Law” — governs relations with the employees being reserved.
• Tax Code of Ukraine — applied when verifying the financial criteria (tax and USC reporting).
• Law of Ukraine “On the Collection and Accounting of the Unified Contribution to Compulsory State Social Insurance” — the basis for verifying the USC.

Who Can Obtain CIE Status

The status is granted to three categories of entities:

1. Enterprises that ensure the needs of the Defense Forces

These are enterprises that produce goods, perform works, or provide services directly for the AFU, SBU, National Guard, State Border Guard Service, State Special Transport Service, and other military formations. The key feature is the existence of a state contract, a mobilization task, or an agreement with the Defense Forces. The recognition authority is the Ministry of Defense, Ministry of Strategic Industries, SBU, or other central executive authorities depending on the customer.

2. Enterprises that ensure the functioning of the economy

This is the broadest category, which includes:

• manufacturing enterprises (food industry, machine building, metallurgy, light industry);
• IT companies, especially those working with state orders or exports;
• retail chains (food, pharmacy, fuel);
• logistics and transport companies;
• agricultural enterprises;
• construction companies;
• media and publishing houses.

The recognition authority is the relevant Ministry for the field of activity (Ministry of Economy, Ministry of Agrarian Policy, Ministry of Culture, Ministry of Infrastructure) or the regional military administration (RMA) for regional enterprises.

3. Enterprises that ensure the livelihood of the population

This includes:

• healthcare institutions (clinics, hospitals, pharmacies, laboratories);
• educational institutions (schools, universities, kindergartens);
• utility enterprises (water supply, heat supply, electricity, gas);
• communications enterprises and internet providers;
• waste management enterprises;
• the fuel and energy complex.

For medical clinics, this procedure has additional specifics: the Ministry of Health checks for a valid license for medical practice, contracts with the NHSU, and sectoral criteria. Without a current license, an application for CIE status is not accepted.

Who Is NOT Granted the Status

• Sole proprietors (FOP) — a complete prohibition regardless of turnover. If your business is structured through a FOP, the status is impossible. The only legal path is reorganization into an LLC.
• Enterprises with tax arrears — even a tiny debt blocks the procedure.
• Enterprises whose beneficial owners are citizens of russia or belarus (since 2024 — a separate verification criterion).
• Enterprises undergoing bankruptcy or liquidation proceedings.
• Newly established enterprises with no financial history — in practice the Ministry of Health and other ministries refuse enterprises registered less than a year ago (except for direct Defense Forces orders).

The Eight Criteria for a Critically Important Enterprise

Resolution No. 76 establishes eight criteria, of which an enterprise must meet at least three, with two of them being mandatory. Let us examine each one.

Mandatory Criteria

Criterion 1. No arrears on taxes and USC

This is the first and strictest filter. As of the application submission date, the enterprise must have no arrears whatsoever:

• on taxes (VAT, corporate income tax, personal income tax, military levy, excise, etc.);
• on the unified social contribution (USC);
• on fines and penalties assessed by the State Tax Service.

Confirmation is a Certificate of No Arrears or an Extract from the State Tax Service Electronic Cabinet system. It is issued within 5–10 working days upon the taxpayer’s request.

Important: even arrears of UAH 1 due to an error in a payment order block the procedure. Before submission we always conduct a reconciliation with the State Tax Service — and in 40% of cases we find unaccounted payments, overdue reports, or technical discrepancies that need to be resolved BEFORE applying for the status.

Criterion 2. Average salary no lower than 3 minimum wages

As of 1 January 2026, the minimum wage in Ukraine is UAH 8,647. From 1 June 2026 (Resolution No. 692), the coefficient to the minimum wage was raised from 2.5 to 3. This means that the average accrued salary across the enterprise for the last calendar month before the application is submitted must be no less than UAH 25,941 (8,647 × 3).

Exception — enterprises located in zones of possible or active hostilities and in temporarily occupied territories. For them the old threshold is retained — UAH 21,617.50 (coefficient 2.5). The list of such territories is updated by the Ministry of Reintegration.

It is calculated as the average monthly accrued salary of insured persons — the enterprise’s employees. It is confirmed by a certificate issued by the enterprise itself on the basis of the data from the consolidated reporting on PIT, military levy, and USC.

A few important nuances that are often overlooked:

• the average salary is counted not over a year, but over the last month before submission;
• the accrued, not the paid, salary is taken into account;
• if the enterprise has separate subdivisions with their own USREOU code, each is counted separately;
• employees on maternity leave and on unpaid leave reduce the average.

From 1 September 2026 another requirement is introduced: the salary of each reserved employee individually must be no less than UAH 25,941 per month (for hostilities zones / temporarily occupied territories — UAH 21,617.50). The increased salary must be accrued throughout the entire deferment period. This means it is no longer possible to keep a reserved unskilled position on minimum wage on the payroll.

This is the most common point of loss of criticality. In 2025–2026, a significant share of the clients who applied for re-confirmation did not pass this criterion on the first try — and we carried out a preliminary restructuring of the workforce, transferring part of the staff to civil-law contracts and optimizing HR data.

Additional Criteria (at least one is required)

Criterion 3. Strategic importance for the economy and security

The enterprise is included in the list of enterprises of strategic importance for the economy and security of the state, or is a subsidiary thereof. The list is approved by a separate CMU Resolution and is updated annually.

Criterion 4. Diia.City resident with confirmed average remuneration ≥ EUR 1,200

For the IT sector this criterion used to be the simplest path — the mere fact of residency was enough. Resolution No. 692 significantly tightened this provision. Now, to obtain or confirm criticality, a Diia.City resident must additionally show that the average monthly remuneration of its employees and gig-specialists over the last 6 calendar months was no less than EUR 1,200 at the NBU exchange rate.

Confirmation is provided by tax calculations of income amounts and USC for that period. This means actual reporting data, not declarative intentions. The State Tax Service cross-checks the information.

In practice, in 2026 this is not a problem for most strong Diia.City residents — average salaries in IT exceed EUR 1,200. But for small resident startups that are only just building a team, or for companies with a large share of juniors and trainees, this is a new barrier that needs to be calculated in advance.

Criterion 5. Performance of mobilization tasks or defense-related orders

The existence of a concluded state contract with the Defense Forces, a mobilization task, or an interagency agreement. It is confirmed by a copy of the contract with the customer and a certificate of the volume of work completed/in progress.

Criterion 6. Amount of taxes and USC paid exceeding EUR 1.5 million per year

This is a criterion for large business. The amount is calculated in the hryvnia equivalent at the NBU exchange rate as of the submission date. In 2026 this is approximately UAH 70 million (at a rate of ~46 UAH/EUR). It is confirmed by a State Tax Service certificate or an extract from the taxpayer’s personal cabinet.

Criterion 7. Foreign-currency export proceeds exceeding EUR 32 million per year

A criterion for exporters. It is confirmed by a bank certificate on the volume of foreign-currency proceeds or by an extract from currency control. Loans, credits, and non-repayable aid are not counted.

Criterion 8. Sectoral criteria agreed with the Ministry of Defense and the Ministry of Economy

Each relevant ministry has the right to establish additional sectoral criteria — for medicine, education, culture, the agro-industrial complex, etc. They must be checked separately against the current order of the Ministry that grants CIE status in your sector.

A separate group is the regional criteria agreed with the RMA. For example, for front-line territories there may be simplified financial criteria but enhanced requirements for social significance (for example, being the only employer in a settlement).

Which Authority Issues CIE Status

This is not a single “one-stop window” — it is a whole network of authorities, each responsible for its own sector. An error in choosing the authority is one of the most common reasons documents are returned. In my practice there was a case where an enterprise mistakenly applied to the wrong ministry three times — each attempt cost it 10 working days and a qualified lawyer who had to redo the substantiation each time. That is why the first step is always the same: identify your authority.

Let us break it down by sector:

Authority	Sector / area
Ministry of Economy of Ukraine	Industry, trade, IT sector, services, financial sector, export-import. The largest flow of applications.
Ministry of Health (MoH)	Healthcare institutions, pharmaceutical enterprises, manufacturers of medical devices, pharmacy chains, laboratories.
Ministry of Defense of Ukraine	Defense-industrial complex enterprises, performers of direct defense orders.
Ministry of Strategic Industries	Defense-industrial complex, production of weapons and military equipment, dual-use goods.
Ministry of Agrarian Policy	Agricultural producers, processing, agroholdings, seed-growing farms.
Ministry of Development of Communities and Territories	Construction companies, developers, housing and utilities, waste management.
Ministry of Energy	Fuel and energy complex, oil and gas, electric power, extractive enterprises.
Ministry of Education and Science	Educational institutions of all levels, scientific institutions.
Ministry of Culture	Publishing houses, media, cultural institutions, printing.
Ministry of Digital Transformation	Certain categories of IT companies, telecom operators.
Regional military administration (RMA)	Regional enterprises not falling under central authorities; enterprises in front-line territories.
Kyiv City Military Administration (KCMA)	Enterprises registered in Kyiv that do not fall under central authorities.
Security Service of Ukraine (SBU)	Enterprises operating in the fields of state secrets, cybersecurity, and critical-infrastructure telecommunications.

How to identify your authority. Our internal logic is as follows: we look at the main business activity code (KVED), the main customers (state or commercial), and the geography of operations. If the enterprise is multi-profile, we choose the authority based on the area that is the main one by revenue. In doubtful cases we submit in parallel to two authorities (this does not violate the procedure) and work with the one that accepts the application first.

List of Documents for Applying for CIE Status

The basic package submitted to any of the authorities. Individual authorities may require additional documents (for example, for the defense sector — copies of contracts with the AFU; for the agricultural sector — confirmation of land plots).

No.	Document	Note
1	Application for classifying the enterprise as critically important	Signed by the head, with the seal. Submitted addressed to the Minister (or the head of the RMA).
2	Substantiation of critical importance	A detailed 5–15 page document: description of activities, substantiation of compliance with the criteria, financial indicators, workforce composition, development prospects.
3	Extract from the Unified State Register (USR)	No older than 30 days. Includes information on beneficial owners.
4	Charter of the enterprise	Current version with all amendments.
5	Certificate of no arrears on taxes and USC	Issued by the State Tax Service. No older than 30 days at the time of submission.
6	Certificate of average salary	Issued by the enterprise itself. Signed by the head and the chief accountant, with the seal.
7	Consolidated reporting on PIT, military levy, and USC	For the last reporting period. Confirms the salary data and the number of employees.
8	Financial statements	Balance sheet, Statement of financial results, Statement of cash flows for the last year.
9	Certificate of no ties to russia/belarus	Certifies that none of the ultimate beneficial owners is a citizen of the aggressor state.
10	Information on the mobilization task (if any)	A copy of the document specifying volumes and deadlines for performance.
11	Copies of state contracts (if any)	Contracts with the Defense Forces, state orders.
12	Bank certificate of foreign-currency proceeds (if any)	For Criterion 7 — the volume of export proceeds.
13	Document on Diia.City residency (if any)	Extract from the register. For the IT sector.
14	List of military-liable employees	Total number, distribution by military specialties. This is not a reservation list — it is a general workforce snapshot.

The package size ranges from 50 to 200 pages depending on the sector and the size of the enterprise. The largest block is the substantiation of critical importance and the financial statements.

Important. The list of documents is not exhaustive and may change periodically. Individual submission authorities (Ministry of Economy, Ministry of Health, Ministry of Defense, Ministry of Strategic Industries, RMA) require additional documents depending on the sector and the specific criterion under which the enterprise claims the status. Regulatory changes (such as Resolution No. 692 of 30 May 2026) may add new mandatory annexes or change the form of existing ones. Before submission, be sure to check the current requirements of your relevant authority or consult a lawyer — preparing on your own using an outdated list is a frequent reason for refusal.

The Procedure for Obtaining CIE Status: 6 Steps

Step	Content	Indicative timeline
1. Preliminary audit of the enterprise	Checking compliance with the eight criteria. Reconciliation with the State Tax Service. Analysis of the workforce composition, average salary, and financial indicators. Determining the submission authority.	3–10 working days
2. Resolving non-compliance	If there are tax arrears — repayment. If the average salary is below the threshold — HR restructuring. If there are no foreign-currency proceeds — we choose a different criterion.	From 1 week to 3 months
3. Preparing the document package	Application, a 5–15 page substantiation, all certificates, financial statements, copies of contracts. Formatted in a way acceptable to the specific authority.	5–10 working days
4. Submitting the application	Through the ministry’s registry office or electronically via the official email or the electronic document management system. Individual authorities accept submissions through the Diia portal.	1 working day
5. Review of the application	The authority checks the completeness and accuracy of the documents, sends requests to the State Tax Service, the bank, and other authorities. If complete, it makes a decision.	10 working days
6. Inclusion in the Unified List and access to Diia	The authority enters the enterprise into the Unified List of critically important enterprises. The information is transferred to the Diia portal. After that, the enterprise can submit reservation lists.	1–3 working days after the decision

Overall, from the moment of engaging Dextra Law to the moment the status is obtained, 1 to 4 months pass, depending on the readiness of the financial indicators and how well internal processes are set up. In 80% of cases, the main time is spent not on the submission itself, but on bringing the enterprise into compliance with the criteria.

Important. The procedure for obtaining CIE status is regularly updated — over the past two years, CMU Resolution No. 76 has been amended at least five times (Resolutions No. 650, No. 1332, No. 1608, No. 692, and others). Each version may adjust the review timelines, the list of grounds for refusal, the electronic submission procedure, and the requirements for confirming the criteria. The six steps described above reflect the procedure as of 2026, but by the time of your submission some of the requirements may have changed. Before starting, be sure to check the current version of Resolution No. 76 at zakon.rada.gov.ua or clarify the details with lawyers who systematically handle such practice. Working on your own under an outdated procedure is the second most common reason documents are returned.

Grounds for Refusal to Grant the Status

From our practice, the most frequent grounds for refusal are:

• Non-compliance with the mandatory criteria. Tax arrears — even a tiny amount. Average salary below UAH 25,941 (or UAH 21,617.50 for enterprises in hostilities zones / temporarily occupied territories). This accounts for more than half of all refusals.
• Non-compliance with the additional criteria. The enterprise meets the two mandatory criteria but does not meet any additional one. This often happens with newly established companies.
• Incorrectly chosen submission authority. An enterprise whose main KVED is in pharmaceuticals mistakenly applied to the Ministry of Economy instead of the Ministry of Health. The documents are returned without review.
• Incomplete document package. The absence of any of the 14 basic documents is a ground for leaving the application without review.
• Inaccuracy of data. Discrepancies between the salary certificate and the consolidated reporting — the most frequent case. The State Tax Service automatically cross-checks this data.
• Beneficial owners from russia/belarus. Checked through the USR extract and UBO certificates. The refusal is unconditional.
• For Diia.City residents — non-compliance with the EUR 1,200 threshold of average remuneration over 6 months. Since 1 June 2026 — a separate ground for refusal.
• Exceeding reservation limits in the previous period. Since 1 June 2026 — a direct ground for revoking the status of existing CIEs, which automatically forecloses the possibility of quick re-obtaining.
• Improper substantiation. Generic phrases such as “our company is important for the economy” without specifics, figures, or cases — a ground for returning the documents for revision.
• Being in bankruptcy or liquidation proceedings. Confirmed by the open data of the USR and the Unified Register of Debtors.

In case of refusal, the enterprise has the right to:

• resolve the deficiencies and resubmit the documents (without a limit on the number of attempts);
• appeal the decision in court (an administrative claim to the district administrative court).

In practice, the second option rarely has to be used: 90% of refusals are resolved by preparing a new package. A judicial appeal is justified only when there is an obviously groundless refusal — for example, the authority did not accept the documents without a written explanation of the reason.

Personally, I advise not to treat a refusal as a tragedy. In 2024 one of our client enterprises received three consecutive refusals and obtained the status only on the fourth attempt. This is not an anomaly; it is a normal process when an enterprise does not fully meet the criteria on the first try. The main thing is not to give up and not to change lawyers in the middle of the process.

Confirmation of the Status: the Annual Procedure

This is the most painful topic we work with. Let me explain why.

An enterprise spends 2–4 months obtaining the status, gets it, reserves 30–50 employees, breathes out, and returns to operational work. A year passes. The internal accounting department has put two employees on maternity leave and transferred two more to a half-rate — the average salary across the enterprise has dropped. There is no in-house CIE lawyer. The accountant does not remember the criteria, because the status was obtained a year ago.

And then comes the annual confirmation. With no warning from the system. With no reminder from the ministry. The deadline simply expires — and the status is automatically revoked. The reservation falls. Employees return to general military registration. Within a week there may be the first summons to a Territorial Recruitment Center.

So: CIE status is not eternal. Annually, the enterprise is obliged to confirm its compliance with the criteria. This is a separate procedure with its own set of documents. If the confirmation is not submitted in time, the status is automatically revoked, access to reservation in Diia is closed, and the reservation of current employees terminates.

Who Confirms the Status and When

All enterprises that have obtained CIE status are obliged to confirm it no later than one year from the date of the decision to grant the status. The confirmation authority is the same one that issued the initial status.

The special 2026 situation. CMU Resolution No. 692 of 30 May 2026 established that all previously adopted criticality decisions will be valid no longer than until 1 September 2026. That is, regardless of when the enterprise obtained the status (whether in 2023 or in January 2026), it must re-obtain it under the updated criteria by the end of summer.

For many enterprises this means that the previous annual confirmation cycle is no longer relevant. The calendar for the new re-obtaining is not “plus one year from the date obtained,” but “by 1 September 2026” for everyone.

This is not merely a formal confirmation of the old status, but an effective obtaining of a new one — under the salary threshold of UAH 25,941, the updated sectoral criteria, with confirmation of EUR 1,200 for Diia.City residents, and so on.

What Is Submitted for Confirmation

• Application for confirmation of the status — a new, separate application, not the same one submitted to obtain it.
• Current certificate of no arrears on taxes and USC.
• Current certificate of average salary for the last month.
• Consolidated reporting on PIT, military levy, and USC for the last quarter.
• Financial statements for the last completed reporting period.
• Information on changes that occurred during the reporting year (changes in the ownership structure, beneficial owners, the main type of activity, etc.).
• Confirmation of continued compliance with the criterion under which the status was obtained — for example, a copy of the current state contract, an extract from the Diia.City register of residents, a certificate of foreign-currency proceeds.

The Most Common Reasons for Loss of Status Upon Confirmation

• A drop in the average salary. Through maternity leave, vacations, transfer to part-time. Half of our clients face this upon confirmation.
• Technical tax arrears. Reporting submitted late, an inaccurate payment order, accrued penalties — all of this blocks confirmation.
• Expiry of a state contract. If the status was obtained under Criterion 5 (performance of a defense order) and the contract has ended, you must either extend it or switch to a different criterion.
• Loss of Diia.City residency. For IT companies — a separate risk. If there is a violation of the residency terms, another criterion should be prepared in advance.
• Change in the ownership structure. If during the year a new beneficial owner with citizenship of russia/belarus joined the company, the status is lost unconditionally.

From our experience supporting 50+ confirmations over the past year: with proper support, the status is confirmed in 95% of cases. With self-confirmation — only in 60–65%. The difference lies in the preliminary audit and timely resolution of non-compliance 2–3 months before the deadline.

What the Status Provides: Reservation and Other Preferences

After obtaining CIE status, the enterprise has the right to:

• Reserve up to 50% of its military-liable employees for 12 months, with the possibility of extension. The technical reservation procedure is through the Diia portal. For details, see our article on the reservation of military-liable persons.
• Reserve 100% of military-liable persons in front-line territories. A separate preference since 2025 for enterprises in Donetsk, Luhansk, Zaporizhzhia, Kherson, Sumy, Chernihiv, Kharkiv, and Dnipropetrovsk oblasts (the full list is established by a separate Resolution).
• Reserve 100% of military-liable persons for defense-industrial complex enterprises — without the 50% quota limit.
• Reserve 100% of beneficial owners (founders) — even if they are not on the enterprise’s payroll. A separate preference for business owners.
• Reserve the sole military-liable employee, if there is only one at the enterprise — without applying the 50% quota.
• Enjoy advantages in public procurement — in some procedures, CIE status is an advantage under equal conditions.
• Access to certain state support programs — for example, recovery programs in front-line regions, targeted credit programs, and relocation grants.

How the New Regulation Works: Typical 2026 Scenarios

Below are hypothetical scenarios that show how Resolution No. 692 changes the rules for different types of business. These are not real cases of our clients (we carry out the corresponding work under confidentiality), but illustrations of what an enterprise in each segment faces in 2026. If you recognize your situation in one of the scenarios, that is a signal to conduct an audit before 1 September, not after.

Scenario 1. A manufacturing LLC that “balanced” on the old threshold of UAH 21,617

The situation. A small manufacturing enterprise (metalworking, workforce ≈ 40 people). Until June 2026, the average accrued salary stayed at around UAH 22,000–22,500 — this correctly passed the old threshold (minimum wage × 2.5 = UAH 21,617.50). The enterprise was planning a standard annual confirmation of the status.

What No. 692 changes. Since 1 June 2026 the threshold is UAH 25,941 (coefficient 3). The enterprise is not located in a hostilities zone, so the exception to the lower threshold does not apply. The gap from the new bar is about UAH 3,500–4,000 per employee on average. For a workforce of 40, this is a payroll that needs to be increased by 12–15%.

What to do. Before 1 September 2026 there are three working options: increase the payroll linearly (the most expensive, but the most transparent); transfer part of the low-skilled staff to a civil-law contract with an increased rate (this removes them from the register of insured persons and relieves pressure on the average); conduct an HR audit on the actual workload of positions and cut duplicate positions with redistribution of the payroll.

A personal remark: this scenario will be widespread until the end of summer. Everyone who “passed by a thin margin” under the old threshold must now find an additional 12–15% of budget or carry out a structural reorganization. Doing this two weeks before 1 September is unrealistic. Doing it over 3 months is realistic.

Scenario 2. An IT Diia.City resident with a strong mid-segment and a trainee program

The situation. An LLC that is a Diia.City resident. The average remuneration of mid- and senior-level specialists is EUR 2,000+ per month, but the company is actively developing a trainee program: 8 juniors receive EUR 800–1,100. The overall average over the last 6 months across the company comes out to roughly EUR 1,150.

What No. 692 changes. Until 1 June 2026, Diia.City resident status alone was enough to satisfy the additional CIE criterion. Now a resident must additionally confirm that the average monthly remuneration of employees and gig-specialists over the last 6 calendar months was no less than EUR 1,200 at the NBU exchange rate. Confirmation is provided by tax calculations of income amounts and USC.

A gap of EUR 50 per person is, for an enterprise with a workforce of 25 people, roughly EUR 1,250 short per month. It seems small. But as of the reporting date, that is enough to fail the criterion.

What to do. The first step is to pull up the tax reporting for the last 6 months and accurately calculate the actual average. If the gap is insignificant (EUR 50–150 per person), there are several options: transfer some trainees from employment contracts to gig-contracts with higher rates (this raises the average without a proportional increase in budget); temporarily increase the juniors’ remuneration for the period of confirming the status; restructure the team — for example, consolidate junior positions into a smaller number of mid-level positions.

Scenario 3. An enterprise that exceeded the reservation limit through double counting of an external part-time worker

The situation. A logistics company with CIE status. A new driver is hired — an external part-time worker whose main place of work is at another enterprise with the same status. At his main job he is already reserved. The management of the part-time-employing company adds him to its own reservation lists without accounting for the fact of the main reservation. Formally, the 50% quota is exceeded by one person.

What No. 692 changes. Until 1 June 2026 the rule on double counting was not detailed — this created a “grey zone.” Since 1 September 2026 it is clear: external part-time workers and employees with deferments on other grounds (in particular, under Article 23 of the Law of Ukraine “On Mobilization Preparation and Mobilization”) are counted toward the reservation quota at only one place of work.

Separately — and this is the most important part. Previously the wording was soft: the employer “could take measures” to prevent the limit being exceeded. Now it is a strict obligation: if the limit is exceeded, the enterprise is obliged to submit an application to cancel the “excess” reservations through Diia within 10 working days. Failure to do so is a direct ground for revoking the CIE status of the entire enterprise.

What to do. Before 1 September 2026 — conduct a full audit of HR data: go through each reserved employee and check whether there is a main reservation at another enterprise, whether there is a deferment under Article 23, and whether the part-time work is being duplicated. If an overrun is detected, promptly submit an application to cancel the excess reservations through Diia. Set up an internal process: the HR department or lawyer should reconcile HR changes against the quota monthly.

A personal remark: this scenario is the riskiest of all five. Because in the previous ones the risk was “we won’t get the status” or “we’ll have to update the documents.” Here the risk is “we’ll lose the status for the entire enterprise, and all key specialists will become vulnerable to mobilization.” The cost of an error is dozens of people.

Scenario 4. A defense-industrial enterprise with 100% reservation, but with couriers’ salaries below the threshold

The situation. A manufacturer of components for the defense-industrial complex with critical status. The workforce includes 80 engineering and technical employees with salaries of UAH 35,000–50,000 and 12 support employees (warehouse keepers, couriers, cleaners) with salaries of UAH 18,000–20,000. The average across the enterprise is about UAH 31,000, which significantly exceeds the new threshold of UAH 25,941.

What No. 692 changes. Since 1 September 2026 a new rule applies: the salary of each reserved employee individually must be no less than UAH 25,941 per month. That is, even if the average across the enterprise is UAH 31,000, but a specific reserved warehouse keeper earns UAH 19,000, the reservation does not apply correctly for him. The increased salary must be accrued to the military-liable person throughout the entire deferment period.

What to do. Divide the reserved employees into two groups: those whose salary already exceeds the threshold (the engineering and technical staff) — change nothing. Those whose salary is below the threshold (the support staff) — three options: raise the salary to UAH 25,941+ (if the role is worth it and the person is truly key); remove them from reservation (if the role is not critical — support positions are theoretically replaceable); transfer them to a civil-law contract (but this removes the employment relationship altogether, which is not always acceptable).

In practice, managers often reserve support employees “just in case,” even though they could be replaced. Resolution No. 692 forces a choice: either pay them as key staff, or do not reserve them.

Scenario 5. A regional enterprise in a hostilities zone — how the exception works

The situation. A food-industry enterprise in Kharkiv oblast, in a zone of possible hostilities. The workforce is about 60 people, the average salary is UAH 22,500. It supplies products to several front-line communities. It previously obtained CIE status through the regional military administration under the criterion of “ensuring the livelihood of the population.”

What No. 692 changes. The general threshold for the rest of Ukraine has risen to UAH 25,941. But for enterprises in zones of possible or active hostilities and in temporarily occupied territories, the old threshold is retained — UAH 21,617.50 (coefficient 2.5). This is a fundamentally important exception. The client’s enterprise formally qualifies for it by geography.

What to do. First — obtain official confirmation that the settlement of the enterprise’s registration/operation is included in the list of territories of possible or active hostilities (updated by the Ministry of Reintegration). Second — in the document package for re-obtaining the status, indicate in a separate document the affiliation with the zone, with a reference to the current order of the Ministry of Reintegration. Third — keep in mind that since 1 September 2026 the same rule (UAH 21,617.50) also applies to the salary of each reserved employee individually.

A personal remark: RMAs in front-line regions review CIE applications more promptly than central ministries — they understand that a disruption of production in the area = a disruption of supplies to communities. But this does not mean they are “softer” — the formal side is checked just as in Kyiv.

“Before 1 September 2026, the count is in weeks, not months. In the matter of CIE status, the cost of acting too late is not a fine or a re-submission. It is specific people who get mobilized while the enterprise re-files its documents. That is why, since April–May 2026, we have worked with clients only in a regime of full monthly monitoring of criteria and deadlines.”

— From the experience of supporting enterprises, Dextra Law

How Dextra Law Supports the Obtaining of CIE Status

No.	Stage	What Dextra Law does
1	Preliminary criticality audit	We check compliance with the eight criteria. We carry out a reconciliation with the State Tax Service. We analyze the workforce composition, average salary, and financial indicators. We determine the submission authority. We draw up a roadmap.
2	Resolving non-compliance	If there are tax arrears — we repay them and prepare correcting calculations. If the salary is below the threshold — we recommend HR restructuring. We select the optimal additional criterion.
3	Preparing the document package	Application, a 5–15 page substantiation tailored to the sector’s specifics, all certificates, financial statements, copies of contracts. We format it in a way the authority accepts on the first attempt.
4	Submission and support of the review	We submit the documents on behalf of the client. We monitor the deadlines. We respond to the authority’s requests. If the documents are returned for revision — we promptly resolve the remarks.
5	Obtaining the status and setting up access in Diia	After inclusion in the Unified List — we verify the enterprise’s appearance in the Diia portal. We help set up the legal entity’s electronic signature and train staff on the technical aspects of reservation.
6	Post-grant support	A legal retainer: monthly monitoring of indicators (salary, taxes), timely confirmation of the status, response to changes in legislation, representation during inspections.

Why Clients Choose Dextra Law to Obtain CIE Status

The law firm Dextra Law has supported the obtaining and confirmation of critically important enterprise status since 2023 — since the adoption of CMU Resolution No. 76. What we guarantee the client:

• Specialized expertise. Successful obtaining of CIE statuses in various sectors: IT, manufacturing, medicine, agriculture, logistics, trade.
• An individual approach. There is no template “one-size-fits-all” package. Each enterprise is analyzed separately: KVED, financial indicators, workforce composition, sector specifics.
• Work with all submission authorities. Ministry of Economy, Ministry of Health, Ministry of Defense, Ministry of Strategic Industries, Ministry of Agrarian Policy, RMA, KCMA — we have practice with each of them.
• Resolving non-compliance before submission. If we see a risk of refusal, we carry out preliminary preparation: repaying tax arrears, HR restructuring, optimizing indicators.
• A legal retainer. Monthly monitoring of the criteria, timely confirmation of the status, response to changes in legislation. No loss of status through formal errors.
• Confidentiality. All client data is protected by an NDA. Information on financial indicators, workforce composition, and beneficiaries is not disclosed to third parties.
• Transparent timelines. No promises of “we’ll get it in 3 days.” Realistic timelines are 1 to 4 months depending on the enterprise’s readiness for the criteria.

Related Materials by Dextra Law

CIE status is only the first step. Further work involves reserving specific employees, updating military registration data, and legal support during inspections. Related materials:

• Reservation of military-liable employees — the technical procedure for submitting lists through Diia, quota rules, transfer of reservations, cancellation.
• Registration in Diia.City — for IT companies that want to satisfy an additional CIE criterion through residency.
• Currency restrictions during martial law — for exporters using the foreign-currency proceeds criterion.
• Legal support for IT companies — a full cycle of support for the IT sector, including CIE status.

Questions and Answers