Sequential number

Reform/Investment

Name of the step

2.2

C2.R1 Improved revenue management

Adoption of the strategic plan for the digitalisation of the State Customs Service

2.3

C2.R2 Improved public financial management

Approval of the Budget Declaration for 2025-2027

2.7

C2.R4 Improved public investment management

Adoption of the Action plan for the implementation of the Roadmap for reforming public investment management

4.2

C4.R1 Developing the institutional capacity of the anti-corruption infrastructure

Appointment of a new head of the National Agency on Corruption Prevention

6.2

C6.R2 Improved governance and management of state-owned enterprises

Entry into force of the legislation on corporate governance of state-owned enterprises

8.3

C8.R2 Reform of the Economic Security Bureau of Ukraine

Entry into force of the law on revising the legal basis of the Economic Security Bureau of Ukraine.

10.1

C10.R1 Integrated National Energy and Climate Plan

Adoption of the Integrated National Energy and Climate Plan

10.15

C10.R7 Improved energy efficiency in public buildings and improvement of public procurement procedures

Adoption of the Strategy for thermal modernisation of buildings until 2050 and the Action Plan

12.8

C12.R6 Demining of land and water areas

Adoption of the strategic document on Mine Action for the period up to 2033

Sequential number

Reform/Investment

Name of the step

4.1

C4.R1 Developing the institutional capacity of the anti-corruption infrastructure

Increased manpower for the Specialised Anti-Corruption Prosecutor’s Office

4.4

C4.R2 Improving the legal framework for a more effective fight against corruption

Entry into force of the amended Criminal Code and of the Criminal Procedure Code

4.6

C4.R2 Improving the legal framework for a more effective fight against corruption

Adoption of an Action Plan for the implementation of the Asset Recovery Strategy for 2023-2025

7.6

C7.R6 Improved functioning of the labour market

Adoption of the Demographic Development Strategy for the period up to 2040

8.1

C8.R1 Improved regulatory environment

Adoption of the Action Plan on deregulation

9.5

C9.R3 Development and implementation of regional policy

Adoption of resolutions to amend the State Strategy for Regional Development for 2021-2027

10.8

C10.R3 Electricity market reform

Entry into force of the secondary legislation on the Regulation on Wholesale Energy Market Integrity and Transparency (REMIT) law

15.1

C15. R1 Prevention, reduction and control of industrial pollution

Entry into force of the legislation on prevention, reduction, and control of industrial pollution with partial application of provisions

15.10

C15.R6 Environmental Impact Assessment (EIA) and Strategic Environmental Assessment (SEA)

Development of a concept note defining the scope of deviations from the Environmental Impact Assessment (EIA) and Strategic Environmental Assessment (SEA) rules

Sequential number

Reform/Investment

Name of the step

2.1

C2.R1 Improved revenue management

Adoption of the strategic plan for digitalisation of the State Tax Service

3.6

C3.R2 Reforms of insolvency and enforcement of court decisions

Entry into force of the legislation on the improvement of insolvency regime

6.1

C6.R1 Adopting a state ownership policy

Adoption of the state ownership policy and of the triage of state-owned enterprises

7.5

C7.R5 Improved social infrastructure and de-institutionalisation

Adoption of the Strategy for reforming Psychoneurological, Other residential Institutions and De-institutionalisation of Care for Persons with Disabilities, and Older Persons and of the Strategy for Ensuring the Right of Every Child in Ukraine to Grow Up in a Family Environment for 2024-2028

8.7

C8.R5 Harmonisation of legislation and standards with the EU

Adoption of the resolution for the resumption of market surveillance measures and control of non-food products, including product safety inspection

9.6

C9.R3 Development and implementation of regional policy

Adoption of resolutions for development of urban planning at the local level

10.2

C10.R2 Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Introduction of a market-based framework for renewable energy

10.10

C10.R5 Ensuring independence of National Energy and Utilities Regulatory Commission

Entry into force of the legislation to ensure the independence of the National Energy Utilities Regulatory Commission

11.1

C11.R1 Comprehensive planning of transport sector

Adoption of the revised National Transport Strategy of Ukraine until 2030

11.2

C11.R2 Development of Ukraine’s export logistics potential

Adoption of the Strategy for developing and expanding the border infrastructure with EU Member States and the Republic of Moldova until 2030

12.1

C12.R1 Aligning the institutional framework on agriculture and rural development with the EU policy

Adoption of the Strategy for Agriculture and Rural Development until 2030

12.5

C12.R4 Improvement of the official public electronic farm register

Entry into force of the legislation on the State Agrarian Register

13.1

C13.R1 Strengthening strategic planning and ensuring optimum framework for strategic investors

Entry into force of the legislation on revising the National Programme for the Development of the Mineral Resource Base of Ukraine to 2030

Sequential number

Reform/Investment

Name of the step

1.1

C1.R1 Civil service remuneration reform

Entry into force of the legislative changes to the civil service remuneration reform

4.3

C4. R1 Developing the institutional capacity of the anti-corruption infrastructure

Increased manpower for the High Anti-Corruption Court

4.7

C4.R2 Improving the legal framework for a more effective fight against corruption.

Entry into force of the law reforming the Asset Recovery and Management Agency

6.6

C6.R3 Separation of accounts between public service obligations (PSO) and non-PSO activities in state-owned enterprises

Adoption of Roadmap on the separation of public service obligations (PSO) and non-PSO activities

7.2

C7.R2 Improved preschool education

Entry into force of the legislation on preschool education

7.11

C7.R9 Improved cultural development

Adoption of the Strategy for the Development of Ukrainian Culture

9.1

C9.R1 Advancing decentralisation

Entry into force of the legislation on reforming of territorial organisation of the executive authorities in Ukraine with delayed application

9.4

C9.R2 Increased involvement of citizens to decision making process at the local level

Entry into force of the legislation for public consultations on public policy with delayed application

12.3

C12.R2 Ensuring a functional land market

Set up of an automated system for public monitoring of land relations

12.7

C12.R5 Long-term development of the irrigation system to increase climate resilience of the sector

Adoption of the long-term plan on the irrigation system

13.5

C13.R2 Improved administrative procedures

Set up of an upgraded e-cabinet of subsoil users

14.1

C14.R1 Secure and efficient digital infrastructure

Adoption of a revised Plan for allocation and use of the radio spectrum in Ukraine

14.2

C14.R1 Secure and efficient digital infrastructure

Entry into force of the legislation on strengthening the cyber security capabilities of state information resources and critical information infrastructure

14.3

C14.R2 Digitalisation of public services

Adoption of the Action Plan for digitalisation of public services until 2026

15.2

C15.R2 Climate policy

Entry into force of the legislation on the State Climate Policy

15.5

C15.R3 Market mechanisms of carbon pricing

Adoption of the Action Plan for the Establishment of a National Greenhouse Gas Emissions Trading System

Sequential number

Reform/Investment

Name of the step

3.5

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of the legislation revising the declarations of integrity of judges and their verification process

3.8

C3.R2 Reforms of insolvency and enforcement of court decisions

Entry into force of the law on the enforcement of court decisions related to monetary and non-monetary obligations and further digitalizing the enforcement proceedings.

5.4

C5.R3 Improved resolution of non-performing loans

Adoption of the strategy for resolution of non-performing loans

7.1

C7.R1 Improved vocational education

Entry into force of the legislation on vocational education

7.10

C7.R8 Improved social security

Adoption of the resolution on the procurement of social services

8.4

C8.R3 Access to finance and markets

Adoption of the Small and Medium Enterprises (SME) Strategy and Action Plan for its implementation

9.2

C9.R1 Advancing decentralisation

Endorsement and publication on the website of the Ministry of Communities, Territories and Infrastructure Development of Ukraine of a study on the necessary measures to grant legal personality to municipalities

10.4

C10.R2 Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Adoption of the Roadmap of the process of separation of the Renewable Energy Surcharge from the Transmission Tariff

13.3

C13.R2 Improved administrative procedures

Publication of a pipeline of investment projects for extraction of critical raw materials

13.4

C13. R2 Improved administrative procedures

Launch of Product Sharing Agreement (PSA) international tenders ensuring their transparency

15.6

C15.R3 Market mechanisms of carbon pricing

Resumption of the compulsory monitoring, reporting and verifying (MRV) system

Sequential number

Reform/Investment

Name of the step

2.8

C2.R4 Improved public investment management

Development and implementation of the digital management tool for the reconstruction of Ukraine

3.1

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Filling of at least 20 % of judicial vacancies

3.2

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of the law establishing a new court to hear administrative cases

5.2

C5.R2 Reducing state ownership in the banking sector

Entry into force of the legislation on the principles for the sale of state-owned banks

8.8

C8.R5 Harmonisation of legislation and standards with the EU

Adoption of harmonised standards for three groups of industrial products

10.5

C10.R3 Electricity market reform

Adoption of the Law on the transposition of the electricity integration package

12.4

C12.R3 Improving the institutional and administrative set up for managing investment programmes

Entry into force of the legislation on the public support of agriculture of Ukraine

13.2

C13.R1 Strengthening strategic planning and ensuring optimum framework for strategic investors

Publishing of a report on the verification of Critical Raw Materials’ reserves of Ukraine

15.4

C.15.R2 Climate policy

Adoption of the second Nationally Determined Contribution of Ukraine to the Paris Agreement

15.9

C15.R5 Increased circular economy

Adoption of the National Waste Management Plan until 2033

Sequential number

Reform/Investment

Name of the step

1.2

C1.R2 Merit-based recruitment and selection procedure for the civil service

Entry into force of the legislative changes to improve the procedure for entering, passing, and terminating civil service

2.6

C2.R3 Improved public debt management

Adoption of the medium-term state debt management strategy

2.9

C2.R5 Improved audit and financial control system

Adoption of the amendments to the relevant legislation on state financial control

3.3

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Settlement/adjudication of 20 % of old disciplinary cases not considered as of end of 2023

3.4

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Completion of the qualification evaluation (vetting) in respect of 50 % of judges who still had to undergo it as of 30 September 2016

3.9

C3.R2 Reforms of insolvency and enforcement of court decisions

A data collection system on the enforcement of court decisions is operational

4.8

C4.R3 Anti-money laundering measures

Conduct of the next National Risk Assessment

5.6

C5.R4 Improved capacity of the financial supervisory authority

Entry into force of the law on the improvement of the state regulation for capital markets and organised commodity markets

6.7

C6.R3 Separation of accounts between public service obligations (PSO) and non-PSO activities in public service obligations

Entry into force on legislation on the separation of public service obligations (PSO) and non-PSO activities

6.9

C6.R4 Improved state aid control framework

Entry into force of the updated legislation on state aid and full unsuspension of the application of state aid control

7.8

C7.R7 Ensuring access to housing for people in need

Entry into force of the legislation on the Basic Principles of Housing Policy

8.2

C8.R1 Improved regulatory environment

Entry into force of the legislation in accordance with the Action Plan on deregulation in specific sectors

10.3

C10.R2 Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Entry into force of the legislation to improve permitting procedures for renewable energy investments

10.7

C10.R3 Electricity market reform

Appointment of a new electricity market operator

10.11

C10.R5 Ensuring independence of National Energy and Utilities Regulatory Commission

Entry into force of the amendments to the Law of Ukraine “On the National Energy and Utilities Regulatory Commission”

10.13

C10.R6 Improved efficiency in the district heating

Adoption of the State targeted economic programme for the energy modernisation of heat generating enterprises for the period up to 2030

10.14

C10.R6 Improved efficiency in the district heating

Entry into force of the legislation to support development of the efficient and more sustainable district heating

11.3

C11.R3 Liberalisation in the railways transport sector

Entry into force of the law on traffic safety and interoperability of railway transport of Ukraine with application within three years from its adoption

13.6

C13.R3 Use of modern Extraction Technologies and Integration of Ukraine into Modern Processing Value Chains

Publication of a study on the legislation on ESG reporting

15.3

C15.R2 Climate policy

Adoption of the resolution on the Scientific and Expert Council on Climate Change and Preservation of the Ozone Layer

Sequential number

Reform/Investment

Name of the step

1.5

C1.R3 Digitalisation of civil service and human resources management

The Human Resources Management Information System (HRMIS) is in operation

3.7

C3.R2 Reforms of insolvency and enforcement of court decisions

Entry into force of the legislation for simplified insolvency procedures for Micro, Small, and Medium Enterprises (MSMEs)

3.12

C3.R4 Reform of the Prosecution Service

Entry into force of the legislation enabling transparent and merit-based selection of management-level prosecutors

5.1

C5.R1 Assessment of the banking sector

Published Resilience assessment in the banking system

8.5

C8.R3 Access to finance and markets

Entry into force of the legislation on access to information about external engineering works

12.6

C12.R4 Improvement of the official public electronic farm register

Publication of report on the implementation of the state support through the public Agricultural Register

15.8

C15.R5 Increased circular economy

Adoption of the Strategy for implementing the principles of the circular economy and its Action Plan

Sequential number

Reform/Investment

Name of the step

3.10

C3.R2 Reforms of insolvency and enforcement of court decisions

An upgraded IT system for enforcement of court decisions is operational

3.17

C3.R5. Enhancing the protection of human rights

Adoption of the Presidential Decree approving the Human Rights Protection Strategy

4.20

C4.R4. Combating Human Trafficking

Adoption of the state programme to combat human trafficking until 2030

5.3

C5.R2 Reducing state ownership in the banking sector

Adoption of the strategy for gradual reduction of state ownership in the banking sector

5.5

C5.R3 Improved resolution of non-performing loans

Entry into force of legal acts to improve resolution of non-performing loans

6.3

C6.R2 Improved governance and management of state-owned enterprises

Appointment of Supervisory boards of state-owned enterprises with a majority of independent members

7.7

C7.R6 Improved functioning of the labour market

Adoption of the Population Employment Strategy

7.12

C7.I1 Investments in education

Investments of at least EUR 300 million in education

7.14

C7.I2 Investments in healthcare

Investments of at least EUR 200 million in healthcare

7.18

C7.I5 Investment in providing housing for vulnerable groups of the population

Investments of at least EUR 200 million for providing housing for veterans with disabilities of the I-II groups, family members of deceased veterans and internally displaced persons

7.20

C7.R6. Improved functioning of the labour market

Approval by the Cabinet of Ministers of the Operational Plan of Measures for the implementation in 2026–2028 of the National Strategy for Overcoming the Gender Pay Gap for the period up to 2030

8.12

C8.R5. Harmonisation of legislation and standards with the EU

Adoption of amendments to the resolution on the designation of the single national metrology institute

9.7

C9.I1 Investments for the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities

Allocation of the equivalent of at least 5 % of the overall non-repayable financial support for meeting recovery, reconstruction, and modernisation needs of sub-national authorities

10.9

C10.R4 Liberalisation of electricity and natural gas prices

Adoption of a Roadmap for gradual liberalisation of gas and electricity market, to be implemented after the expiration of the martial law

10.19

C10.R5 Ensuring independence of National Energy and Utilities Regulatory Commission

Preparation of the Terms of Reference for a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial and decision-making processes

12.9

C12.I1 Investments in demining

Investments of at least EUR 30 million in demining of agriculture land

14.4

C14.R2 Digitalisation of public services

Entry into force of the legal act on the functioning of the Integrated Electronic Identification System, in line with the principles of Regulation (EU) 2024/1183

15.11

C15.R4 Restoration and conservation of natural resources

Adoption of amendments to the Procedure for State Water Monitoring

Sequential number

Reform/Investment

Name of the step

1.4

C1.R3 Digitalisation of civil service and human resources management

Modernisation of the Unified State Web Portal of Electronic Services

3.13

C3.R4 Reform of the Prosecution Service

Entry into force of the legislation improving the disciplinary system for prosecutors and increasing the capacity of the Qualification and Disciplinary Commission of Prosecutors

4.5

C4.R2 Improving the legal framework for a more effective fight against corruption

Adoption of the new Anti-Corruption Strategy for the period 2026-2030

4.9

C4.R3 Anti-money laundering measures

Publication in the Official Gazette of the legislation to further reinforce the anti-money laundering system, including for the purpose of Ukraine’s application to join the geographical scope of Single European Payment Area (SEPA) schemes, with an entry into force six months after the date of publication in the Official Gazette

4.16

C4.R3. Anti-money laundering measures

Entry into force of legislative amendments on information accompanying transfers of funds and certain crypto-assets

4.18

C4.R3. Anti-money laundering measures

Entry into force of amendments aimed at establishing criminal liability for illegal actions with payment cards or other payment instruments in the interests of third parties

6.4

C6.R2 Improved governance and management of state-owned enterprises

Corporatisation of key state-owned enterprises

8.13

C8.R2 Reform of the Economic Security Bureau of Ukraine

Completion of a comprehensive analysis of the salaries, pensions and allowances of the staff of the Economic Security Bureau of Ukraine and other relevant bodies

10.16

C10.R7 Improved energy efficiency in public buildings and improvement of public procurement procedures

Adoption of legal acts on setting minimum energy efficiency performance levels for buildings

10.21

C10.R8 Reform of State Nuclear Regulatory Inspectorate

Request for an integrated regulatory review service mission at SNRIU by the International Atomic Energy Agency

11.9

C11.R3 Liberalisation in the railways transport sector

Adoption of a resolution by the Cabinet of Ministers of Ukraine approving the Action Plan for the phased introduction of competition for freight and passenger transport in the railway market

Sequential number

Reform/Investment

Name of the step

1.3

C1.R2 Merit-based recruitment and selection procedure for the civil service

Gradual restoration of merit-based recruitment in the civil service

2.4

C2.R2 Improved public financial management

Conduct of the spending review of the state budget

2.10

C2.R5. Improved audit and financial control systems

Strengthening internal control, internal audit in Ukraine and protection of the EU’s financial interests under the Ukraine Facility

3.14

C3.R4 Reform of the Prosecution Service

An e-Case Management System in the criminal justice is operational

3.15

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

A new court to hear administrative cases is operational

3.16

C3.R1 Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of legislation extending the involvement of independent experts nominated by international partners in the selection of members of the High Qualification Commission of Judges of Ukraine

4.11

C4.R2 Improving the legal framework for a more effective fight against corruption

Adoption of the new State Anti-Corruption Program for the period 2026-2030

4.12

C4.R2 Improving the legal framework for a more effective fight against corruption

Entry into force of the amendments to the Criminal Procedure Code to ensure fast and high-quality justice

4.13

C4.R2. Improving the legal framework for a more effective fight against corruption

Entry into force of a law reforming the State Bureau of Investigation of Ukraine

4.14

C4.R2. Improving the legal framework for a more effective fight against corruption

Entry into force of legislation enabling single-judge adjudication of civil and administrative cases in the High Anti-Corruption Court

4.15

C4.R2 Improving the legal framework for a more effective fight against corruption

Entry into force of a law ensuring effective, impartial and timely access to high-quality forensic examinations by anti-corruption bodies

4.19

C4.R3 Anti-money laundering measures

Adoption of a strategy and action plan on financial investigations and the introduction of methodological guidelines for conducting financial investigations

6.10

C6.R2 Improved governance and management of state-owned enterprises

Adoption of the roadmap for lifting SOE moratoria and gradual lifting of SOE moratoria on debt enforcement

6.11

C6.R2 Improved governance and management of state-owned enterprises

Entry into force of the amendments to the legislation on state-owned enterprises, bringing operational autonomy and internal controls of SOEs closer to OECD standards

6.12

C6.R2 Improved governance and management of state-owned enterprises

Independent assessments of key corporate governance systems for selected nondefense SOEs in accordance with Cabinet of Ministers Ordinance No. 1223 with the involvement of external auditors and/or consultancies.

7.21

C7.R6. Improved functioning of the labour market

Entry into force of the legislation on occupational safety and health.

8.11

C8.R2 Reform of the Economic Security Bureau of Ukraine

Entry into force of legal acts further strengthening the Economic Security Bureau of Ukraine

10.6

C10.R3 Electricity market reform

Entry into force of the legislation on changing the conditions of taxation of participants in the electricity market

10.18

C10.R3. Electricity market reform

Entry into force of the secondary legislation of the law No. 4834/IX on the transposition of the electricity integration package, in line with the Energy Community Treaty acquis

10.20

C10.R5. Ensuring independence of National Energy and Utilities Regulatory Commission

Completion of a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial and decision-making processes.

11.8

C11 R3 Liberalisation in the railways transport sector

Entry into force of legislation on the organisation of socially important passenger transportation by rail and institutional oversight with delayed application

14.5

C14.R2 Digitalisation of public services

Enablement of EU-format Electronic Attestations in Diia

15.7

C15.R4 Restoration and conservation of natural resources

Entry into force of the Law on reducing deforestation and forest degradation

Sequential number

Reform/Investment

Name of the step

9.3

C9.R1 Advancing decentralisation

Entry into force of the legislation to ensure a better distribution of powers between local governments and executive authorities

11.5

C11.R4 Improved shipping and ports services

Entry into force of the legislation on merchant shipping and shipping on inland waterways

12.2

C12. R1 Aligning the institutional framework on agriculture and rural development to the EU policy

Establishment of the Farm Sustainability Data Network (FSDN) system

Sequential number

Reform/Investment

Name of the step

4.10

C4.R3 Anti money-laundering measures

The necessary software and hardware for the registry of accounts and individual safe deposit boxes of individuals is operational and access is ensured to relevant authorities

4.17

C4.R3 Anti money-laundering measures

The necessary software and hardware for the registry of beneficial owners for trusts or other similar legal arrangements is operational and access is ensured to relevant authorities

7.3

C7.R3 Improved rehabilitation system for people with disabilities

Entry into force of the legislation on rehabilitation of persons with disabilities

7.4

C7.R4. Transition from military service to civilian life

Implementation of a case management system supporting veterans and demobilised personnel in their return and transition into civilian life

7.9

C7.R7 Ensuring access to housing for people in need

Entry into force of the legislation on the Social Housing Fund

10.12

C10.R6 Improved efficiency in the district heating

Cancelation of the moratorium on rising heat and hot water tariffs

11.6

C11.R4 Improved shipping and ports services

Review and amend the existing national legislation in line with the principles Regulation (EU) 2017/352 of the European Parliament and of the Council of 15 February 2017 establishing a framework for the provision of port services and common rules on the financial transparency of ports

Sequential number

Reform/Investment

Name of the step

3.11

C3.R3 Digitalisation of the judicial system

Set up of IT solutions in the judicial system

6.5

C6.R2 Improved governance and management of state-owned enterprises

Submission of a report showing that the principles of corporate governance are duly followed

6.8

C6.R3 Separation of accounts between public service obligations (PSO) and non-PSO activities in state-owned enterprises

Submission of an audit report confirming the separation of public service obligations (PSO) and non-PSO activities

7.13

C7.I1 Investments in education

Investments of at least EUR 650 million in education

7.15

C7.I2 Investments in healthcare

Investments of at least EUR 400 million in healthcare

7.16

C7.I3 Investments in social infrastructure

Investments of at least EUR 350 million in social infrastructure

7.17

C7.I4 Investments in housing support for damaged or destroyed housing and housing support for internally displaced persons

Investments of at least EUR 510 million for housing support for damaged or destroyed housing and housing support for internally displaced persons

7.19

C7.I5 Investments in providing housing for vulnerable groups of the population

Investments of at least EUR 540 million for providing housing for veterans with disabilities of the I-II groups, family members of deceased veterans and internally displaced persons

8.6

C8.R4 Improved public procurement

Entry into force of the legislation on harmonising legislation in the field of public procurement with the EU acquis.

8.9

C8.R6 Addressing late payments

Entry into force of the legislation on combating late payments

8.10

C8.I1 Investments in financial support for micro-enterprises and SMEs

Investments of at least EUR 450 million for financial support to micro-enterprises and SMEs and small and medium processing enterprises

9.8

C9.I1 Investments for the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities

Allocation of the equivalent of at least 20 % of the overall non-repayable financial support for meeting recovery, reconstruction, and modernisation needs of sub-national authorities

10.17

C10.I1 Investments in energy infrastructure

Investments of at least EUR 550 million in energy infrastructure

11.4

C11.R3 Liberalisation in the railways transport sector

Adoption of the by-laws for the implementation of the legislation on railway transport

11.7

C11.I1 Investments in transport infrastructure

Investments of at least EUR 350 million in transport infrastructure

12.10

C12.I1 Investments in demining

Investments of at least EUR 100 million in demining of agriculture land

No.

Reform / Investment

Name of the step

Timeline

Step description

1.1

Reform 1.

Civil service remuneration reform

Entry into force of the legislative changes to the civil service remuneration reform

Q1

2025

Entry into force of legislation (including the adoption of the necessary secondary legal and normative acts), which complies with the relevant OECD SIGMA principles of public administration. The legislation focuses on these main areas:

1.2

Reform 2.

Merit-based recruitment and selection procedure for the civil service

Entry into force of the legislative changes to improve the procedure for entering, passing, and terminating civil service

Q4

2025

Entry into force of legislation (including the adoption of the necessary secondary legal and normative acts) to improve the procedure for entering, passing, and terminating civil service. The legislation complies with the relevant OECD/SIGMA principles of public administration related to merit-based recruitment.

The provisions relating to the resumption of merit-based selection for all civil servants’ positions in the territory controlled by Ukraine, where no hostilities are taking place, enter into force with its application as of 1 June 2026 (in accordance with the requirements of step 1.3).

1.3

Reform 2.

Merit-based recruitment and selection procedure for the civil service

Gradual restoration of merit-based recruitment in the civil service

Q4

2026

Restoration of merit-based selection for vacant positions for all civil servants will be implemented gradually in three stages:

1.4

Reform 3.

Digitalisation of civil service and human resources management

Modernisation of the Unified State Web Portal of Electronic Services

Q3

2026

The Unified State Web Portal of Electronic Services is modernised. Functionality for publishing vacancies and submitting applications has been fully implemented and is operating in full.

1.5

Reform 3.

Digitalisation of civil service and human resources management

The Human Resources Management Information System (HRMIS) is in operation

Q1

2026

The Human Resources Management Information System (HRMIS) is in operation and used in all ministries and all operating/acting other central executive authorities and their territorial bodies.

No.

Reform / Investment

Name of the step

Timeline

Step description

2.1

Reform 1.

Improved revenue management

Adoption of the strategic plan for digitalisation of the State Tax Service

Q4

2024

Adoption of the strategic plan for digital development, digital transformation and digitalisation of State Tax Service of Ukraine, in line with the recommendations of the National Revenue Strategy for 2024-2030.

2.2

Reform 1.

Improved revenue management

Adoption of the plan for the digitalisation of the State Customs Service

Q2

2024

Adoption of the long-term national strategic plan for digital development, digital transformation and digitalisation of the State Customs Service.

2.3

Reform 2.

Improved public financial management

Approval of the Budget Declaration for 2025-2027

Q2

2024

The Budget Declaration for 2025-2027 is approved and submitted to the Parliament. The Declaration focuses on these main areas:

2.4

Reform 2.

Improved public financial management

Conduct of the spending review of the state budget

Q4

2026

Spending reviews of the state budget are conducted annually based on the Government decision and the methodology taking into account best OECD practices in particular in the priority areas, such as social protection, education, healthcare, energy, business support.

2.6

Reform 3.

Improved public debt management

Adoption of the medium-term state debt management strategy

Q4

2025

Adoption of the medium-term state debt management strategy (MTDS) for 2026-2028. The MTDS focuses on these main areas:

2.7

Reform 4.

Improved public investment management

Adoption of the Action plan for the implementation of the Roadmap for reforming public investment management

Q2

2024

Adoption of the Action plan for the implementation of the Roadmap for reforming public investment management. The action plan focuses on these main areas and includes the sequencing and timeframe:

2.8

Reform 4.

Improved public investment management

Development and implementation of the digital management tool for the reconstruction of Ukraine

Q3

2025

Development and implementation of the digital management tool for the reconstruction of Ukraine, which provides public access to data on reconstruction projects at all stages, including planning, financing, procurement, construction and commissioning, to enable a public and transparent monitoring of project implementation and better coordination of reconstruction efforts between sectors.

2.9

Reform 5.

Improved audit and financial control systems

Adoption of the amendments to the relevant legislation on state financial control

Q4

2025

Adoption of amendments to the resolutions of the Cabinet of Ministers and, if needed, entry into force of other relevant legislation on state financial control. These changes focus on these main areas:

2.10

Reform 5.

Improved audit and financial control systems

Strengthening internal control, internal audit in Ukraine and protection of the EU’s financial interests under the Ukraine Facility

Q4

2026

Building on legislation adopted under Step 2.9, strengthening Ukraine’s internal control and internal audit systems and the mechanisms for protecting the financial interests of Ukraine and the European Union under the Ukraine Facility, through the adoption of a national Action Plan to “strengthen internal control and internal audit systems in Ukraine for accountable and effective governance”, by the Cabinet of Ministers of Ukraine. The Action Plan is to cover the following aspects:

No.

Reform / Investment

Name of the step

Timeline

Step description

3.1

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Filling of at least 20 % of judicial vacancies are filled.

Q3

2025

At least 20 % of judicial vacancies available as of 16. October 2023 (a total number of 2 205 positions) is filled on the basis of amended legislation, which includes the following elements:

3.2

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of the law establishing a new court to hear administrative cases

Q3

2025

The law on the establishment of the Specialised District Administrative Court and the Specialised Administrative Court of Appeal entered into force and a transparent selection of judges in line with the adopted legislation is launched.

3.3

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Settlement/adjudication of 20 % of old disciplinary cases not considered as of end of 2023

Q4

2025

20 % of old disciplinary proceedings (complaints) not considered as of 31 December 2023 are settled/ adjudicated with the involvement of the Disciplinary Inspectors Service and on the basis of the criteria for prioritisation of disciplinary complaints consideration, provided for in clause 13.7 of the Rules of Procedure of the High Council of Justice (as amended on 21 November 2023, No. 1068/0/15-23) that are published on the official website of the High Council of Justice.

3.4

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Completion of the qualification evaluation (vetting) in respect of 50 % of judges who still had to undergo it as of 30 September 2016

Q4

2025

Qualification evaluation (vetting) is completed in respect of 50 % of judges who still had to undergo it as of 30 September 2016 in line with the established procedures and with the involvement of the Public Integrity Council.

3.5

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of the legislation revising the declarations of integrity of judges and their verification process

Q2

2025

Entry into force of the laws and the bylaws of the High Qualification Commission of Judges of Ukraine revising the declarations of integrity of judges and their verification process. The acts focus on these main areas:

3.6

Reform 2.

Reforms of insolvency and enforcement of court decisions

Entry into force of the legislation on the improvement of insolvency regime

Q4

2024

Entry into force of the law on the improvement of insolvency regime and the relevant secondary legislation, introducing insolvency prevention system and the early warning tool for legal entities and entrepreneurs in line with the principles of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications, and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (EU) 2017/1132. The new legislation focuses on these main areas:

3.7

Reform 2.

Reforms of insolvency and enforcement of court decisions

Entry into force of the legislation for simplified insolvency procedures for Micro, Small, and Medium Enterprises (MSMEs)

Q1

2026

Entry into force of the legislation for simplified insolvency procedures for Micro, Small, and Medium Enterprises (MSMEs) in line with the principles of the Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications, and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (EU) 2017/1132. The legislation is drafted based on a regulatory impact assessment with the involvement of EU experts. The legislation focuses on these main areas:

3.8

Reform 2.

Reforms of insolvency and enforcement of court decisions

Entry into force of the legislation on improving the enforcement of court decisions related to monetary and non-monetary obligations and digitalisation

Q2

2025

Entry into force of the law on the enforcement of court decisions related to monetary and non-monetary obligations and further digitalisation of the enforcement proceedings.

3.9

Reform 2.

Reforms of insolvency and enforcement of court decisions

A data collection system on the enforcement of court decisions is operational

Q4

2025

A data collection system on the enforcement of court decisions is operational.

3.10

Reform 2.

Reforms of insolvency and enforcement of court decisions

An upgraded IT system for enforcement of court decisions is operational

Q2

2026

The upgraded IT system for enforcement facilitating enforcement process, debtor asset tracking, bank account freezing and debt recovery is operational.

3.11

Reform 3.

Digitalisation of the judicial system

Set up of IT solutions in the judicial system

Q3

2027

The introduction of the subsystem of the Electronic Document Management of the Unified Judicial Information and Communication System in 15 pilot courts of general, commercial and administrative jurisdiction at the level of first and appellate instances.

3.12

Reform 4.

Reform of the Prosecution Service

Entry into force of the legislation enabling transparent and merit-based selection of management-level prosecutors

Q1

2026

Entry into force of the legislation enabling transparent and merit-based selection of management-level prosecutors. This legislation focuses on these main areas:

3.13

Reform 4.

Reform of the Prosecution Service

Entry into force of the legislation improving the disciplinary system for prosecutors and increasing the capacity of the Qualification and Disciplinary Commission of Prosecutors

Q3

2026

Entry into force of the legislation improving the disciplinary system for prosecutors and strengthening the institutional capacity of the Qualification and Disciplinary Commission of Prosecutors (QDCP). The improved legal and institutional framework aimed at implementing GRECO recommendations focuses on these main areas:

3.14

Reform 4.

Reform of the Prosecution Service

An e-Case Management System in the criminal justice is operational

Q4

2026

The criminal justice e-Case Management System’s system-forming module, electronic criminal proceedings module, and case analysis module are operational, enabling digital processing of criminal cases and gradually replacing/significantly upgrading the outdated Unified Register of Pre-Trial Investigations.

3.15

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

A new court to hear administrative cases is operational

Q4

2026

The Specialised District Administrative Court and the Specialised Administrative Court of Appeal become operational.

3.16

Reform 1.

Enhancing the accountability, integrity and professionalism of the judiciary

Entry into force of legislation extending the involvement of independent experts nominated by international partners in the selection of members of the High Qualification Commission of Judges of Ukraine

Q4

2026

Entry into force of a law extending, in close cooperation with the European Commission as regards the modalities, the meaningful involvement of independent experts nominated by international partners in the selection commission for the High Qualification Commission of Judges (HQCJ).

3.17

Reform 5.

Enhancing the protection of human rights

The adoption of the Presidential Decree approving the Human Rights Protection Strategy

Q2

2026

Adoption of the Presidential Decree approving the Human Rights Protection Strategy. The strategy focuses on these main areas:

No.

Reform / Investment

Name of the step

Timeline

Step description

4.1

Reform 1.

Developing the institutional capacity of the anti-corruption framework

Increased manpower for the Specialised Anti-Corruption Prosecutor’s Office

Q3

2024

The Specialised Anti-Corruption Prosecutor's Office is given the opportunity to increase its manpower from 10 % to 15 % of the manpower of the National Anti-Corruption Bureau.

4.2

Reform 1.

Developing the institutional capacity of the anti-corruption framework

Appointment of a new head of the National Agency on Corruption Prevention

Q2

2024

A new head of the National Agency on Corruption Prevention is appointed following a selection procedure in line with the Law on the Prevention of Corruption

4.3

Reform 1.

Developing the institutional capacity of the anti-corruption framework

Increased manpower for the High Anti-Corruption Court

Q1

2025

The personnel number of High Anti-Corruption Court (HACC) judges is increased by 60 %, and the HACC apparatus number is increased by 40 %.

4.4

Reform 2.

Improving the legal framework for a more effective fight against corruption

Entry into force of the amended Criminal Code and of the Criminal Procedure Code

Q3

2024

Entry into force of the Laws of Ukraine on amending the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine. The laws focus on these main areas:

4.5

Reform 2.

Improving the legal framework for a more effective fight against corruption

Adoption of the new Anti-Corruption Strategy for the period 2026-2030

Q3

2026

Adoption and publication by the Parliament of an Anti-Corruption Strategy covering the period 2026-2030.

4.6

Reform 2.

Improving the legal framework for a more effective fight against corruption.

Adoption of an Action Plan for the implementation of the Asset Recovery Strategy for 2023-2025

Q3

2024

Adoption and publication on the website of the Cabinet of Ministers of an Action Plan for the implementation of the Asset Recovery Strategy for 2023-2025.

4.7

Reform 2.

Improving the legal framework for a more effective fight against corruption.

Entry into force of the law reforming the Asset Recovery and Management Agency

Q1

2025

Entry into force of the Law reforming the Asset Recovery and Management Agency. The law focuses on these main areas:

4.8

Reform 3.

Anti-money laundering measures

Conduct of the next National Risk Assessment

Q4

2025

Preparation and implementation of the next National Risk Assessment in accordance with the updated Methodology for the National Assessment of money laundering and terrorist financing risks in Ukraine

4.9

Reform 3.

Anti-money laundering measures

Publication in the Official Gazette of the legislation to further reinforce the anti-money laundering system, including for the purpose of Ukraine’s application to join the geographical scope of Single European Payment Area (SEPA) schemes, with an entry into force six months after the date of publication in the Official Gazette

Q3

2026

Entry into force six months after publication in the Official Gazette of legislation to further reinforce the anti-money laundering system, including for the purpose of Ukraine’s application to join the geographical scope of Single European Payment Area (SEPA) schemes.

The legislation focuses on:

4.10.

Reform 3.

Anti money-laundering measures.

The necessary software and hardware for the registry of accounts and individual safe deposit boxes of individuals and is operational and access is ensured to relevant authorities

Q2

2027

The necessary software and hardware for the registry of accounts and individual safe deposit boxes of individuals is operational and access is ensured to relevant authorities.

4.11

Reform 2.

Improving the legal framework for a more effective fight against corruption

Adoption of the new State Anti-Corruption Program for the period 2026-2030

Q4

2026

A State Anti-Corruption Programme for implementation of the Anti-Corruption Strategy covering the period 2026-2030 is adopted by the Government and published.

4.12

Reform 2.

Improving the legal framework for a more effective fight against corruption

Entry into force of the amendments to the Criminal Procedure Code to ensure fast and high-quality justice

Q4

2026

Entry into force of the amendments to the Criminal Procedure Code to ensure fast and high-quality justice. These amendments, to be developed after due consultation of anti-corruption agencies, focus on:

4.13

Reform 2.

Improving the legal framework for a more effective fight against corruption

Entry into force of a law reforming the State Bureau of Investigation of Ukraine

Q4

2026

Entry into force of the law reforming the State Bureau of Investigation and strenghtening its operational independence, taking into account the independent comprehensive review of the SBI, as available, including the following elements:

4.14

Reform 2.

Improving the legal framework for a more effective fight against corruption

Enabling single-judge adjudication of civil and administrative cases in the High Anti-Corruption Court

Q4

2026

Entry into force of the amendments to Civil Procedure Code and to the Code of Administrative Procedure of Ukraine, enabling single-judge adjudication of civil and administrative cases in the High Anti-Corruption Court (HACC).

4.15

Reform 2.

Improving the legal framework for a more effective fight against corruption

Entry into force of a law ensuring effective, impartial and timely access to high-quality forensic examinations by anti-corruption bodies

Q4

2026

Entry into force of legislation that:

4.16

Reform 3.

Anti-money laundering measures

Entry into force of legislative amendments on information accompanying transfers of funds and certain crypto-assets

Q3

2026

Entry into force of legislative amendments on information accompanying transfers of funds and certain crypto-assets in line with the principles of Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849.

4.17

Reform 3.

Anti money-laundering measures.

The necessary software and hardware for the registry of beneficial owners for trusts or other similar legal arrangements is operational and access is ensured to relevant authorities

Q2

2027

The necessary software and hardware for the registry of beneficial owners for trusts or other similar legal arrangements is operational and access is ensured to relevant authorities.

4.18

Reform 3.

Anti-money laundering measures

Entry into force of amendments aimed at establishing criminal liability for illegal actions with payment cards or other payment instruments in the interests of third parties

Q3

2026

Entry into force of amendments aimed at establishing criminal liability for illegal actions with payment cards or other payment instruments in the interests of third parties, in line with the principles of Directive (EU) 2019/713.

4.19

Reform 3.

Anti-money laundering measures

Adoption of a strategy and action plan on financial investigations and the introduction of methodological guidelines for conducting financial investigations

Q4

2026

The adoption of a strategy and action plan on financial investigations, taking into account recommendations from EU and technical assistance, and the introduction of methodological guidelines for conducting financial investigations in the secondary legislation, including on money laundering, aiming to increase in the number of stand-alone money laundering cases/convictions. The action plan should include key elements from the strategy as well as the auditing of ongoing cases for retro-active opening of financial investigations. The methodological guidelines should focus particularly on criteria for opening of financial investigations, methods and resources to be used, mechanisms for data exchange (including with foreign jurisdictions), use of Joint Investigation Teams, methods to build evidentiary basis, effectiveness monitoring and review.

4.20

Reform 4.

Combatting Human Trafficking

Adoption of the State Program for Combatting Human Trafficking until 2030 in line with the EU acquis and the EU Strategy on combatting trafficking in human beings

Q2

2026

Developing and approving the State Programme for Combatting Human Trafficking until 2030 in line with the principles of Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011, as amended by Directive 2024/1712 of the European Parliament and of the Council of 13 June 2024, the EU Strategy on combatting trafficking in human beings, and the recommendations of the Council of Europe Group of Experts on Action against Trafficking in Human Beings (GRETA).

No.

Reform / Investment

Name of the step

Timeline

Step description

5.1

Reform 1.

Assessment of the banking sector

Published Resilience assessment in the banking system

Q1

2026

The National Bank of Ukraine (NBU) publishes the Resilience Assessment of the largest banks in the banking system (in terms of assets) that includes stress testing under the adverse scenario, and the results of an independent Asset Quality Review if conditions allow it to be carried out.

5.2

Reform 2.

Reducing state ownership in the banking sector

Entry into force of the legislation on the principles for the sale of state-owned banks

Q3

2025

Entry into force of the updated legislation on the sale of state-owned banks, namely, the Law of Ukraine “On Divesting State-Owned Shareholdings in the Charter Capital of Banks that Have Undergone Recapitalisation by the State” No. 4524-VI dated 2012. The revised legislation should facilitate the sale of varying ownership stakes in State-owned banks (SOBs), while also providing the flexibility for complete acquisition. The fundamental principles guiding the sale of SOBs will be developed through collaborative discussions and in consensus with the international donors.

5.3

Reform 2.

Reducing state ownership in the banking sector

Adoption of the strategy for gradual reduction of state ownership in the banking sector

Q2

2026

Adoption of the resolution of the Government or other legal act of the Government adopting the reform strategy for the SOBs, which sets out a gradual reduction in state ownership in the banking sector. The strategy focuses on these main areas:

5.4

Reform 3.

Improved resolution of non-performing loans

Adoption of the strategy for resolution of non-performing loans

Q2

2025

Adoption of the strategy for resolution of non-performing loans in line with the relevant Union practices. The strategy focuses on these main areas:

5.5

Reform 3.

Improved resolution of non-performing loans

Entry into force of legal acts to improve resolution of non-performing loans

Q2

2026

Entry into force of the legal acts implementing the recommendations of the strategy for resolution of non-performing loans improving the system of NPLs resolution. In particular, these legal acts aim to:

5.6

Reform 4.

Improved capacity of the financial supervisory authority

Entry into force of the law on the improvement of the state regulation for capital markets and organised commodity markets

Q4

2025

Entry into force of the Law on the improvement of state regulation for capital markets and organised commodity markets, aligning it with IOSCO standards. This refers to the ability of the National Commission on Securities and Stock Market (NSSMC) to operate free from external influence, particularly from political or industry pressures, make decisions based on the law and the best interests of market integrity and investor protection, rather than external interests, and have strong enforcement mechanisms and international cooperation.

No.

Reform / Investment

Name of the step

Timeline

Step description

6.1

Reform 1.

Adopting a state ownership policy

Adoption of the state ownership policy and of the triage of state-owned enterprises

Q4

2024

Adoption and publication of the Resolution of the Cabinet of Ministers of Ukraine on Approving the General State Ownership Policy and the “triage” of SOEs. The State Ownership Policy focuses on these main areas:

The ownership policy allows for the implementation of OECD Corporate governance reforms in DSO companies to improve competition in natural gas markets.

The triage of SOEs leads to the following outcomes:

6.2

Reform 2.

Improved governance and management of state-owned enterprises

Entry into force of the legislation on corporate governance of state-owned enterprises

Q2

2024

Entry into force of the new law on corporate governance of SOEs taking into account OECD guidelines on corporate governance. The law focuses on these main areas:

6.3

Reform 2.

Improved governance and management of state-owned enterprises

Appointment of Supervisory boards of state-owned enterprises with a majority of independent members

Q2

2026

Supervisory boards with a majority of independent members are appointed for at least 15 SOEs from the list of top key SOEs approved by the Cabinet of Ministers protocol decision. The nomination of the Supervisory board members is conducted via competitive selection process, on the basis of procedures agreed and in place at the time of the start of the selection.

6.4

Reform 2.

Improved governance and management of state-owned enterprises

Corporatisation of key state-owned enterprises

Q3

2026

At least 15 SOEs from the list of top key SOEs approved by a Cabinet of Ministers protocol decision are corporatised as either joint-stock companies or limited liability companies.

6.5

Reform 2.

Improved governance and management of state-owned enterprises

Submission of a report showing that the principles of corporate governance are duly followed

Q3

2027

The first annual report with the financial and operational results showing that the principles of corporate governance are duly followed is shared with the European Commission. The report also assesses the independence of Supervisory boards’ decision-making, in particular in at least 15 SOEs from the list of top key SOEs, including whether decisions on strategic matters and managerial appointments require a de facto consent from the government.

Before the audit, the following key principles of corporate governance are put in place and enforced:

6.6

Reform 3.

Separation of accounts between public service obligations (PSO) and non-PSO activities in state-owned enterprises

Adoption of Roadmap on the separation of public service obligations (PSO) and non-PSO activities

Q1

2025

Adoption and publication of the Roadmap defining the steps for mandatory structural separation of PSO and non-PSO activities for all SOEs engaged in PSOs. The Roadmap is based on the identified current level of adoption of required accounting approaches and include operational steps for the separation of accounts for companies on different stages of implementation of required changes. The Roadmap describes how the account separation between PSO and non-PSO activities will be performed in all top key SOEs approved by the Cabinet of Ministers protocol decision.

6.7

Reform 3.

Separation of accounts between public service obligations (PSO) and non-PSO activities in state-owned enterprises

Entry into force on legislation on the separation of public service obligations (PSO) and non-PSO activities

Q4

2025

Entry into force of the legislation identified in the Roadmap adopted under step 6.6 to align with the Directive 2006/111 of the European Commission, which will ensure that mandatory structural separation of accounts between PSO and non-PSO activities is defined and implemented in all top key SOEs approved by the Cabinet of Ministers protocol decision which are engaged in PSOs.

6.8

Reform 3.

Separation of accounts between public service obligations (PSO) and non-PSO activities in state-owned enterprises

Submission of an audit report confirming the separation of public service obligations (PSO) and non-PSO activities

Q3

2027

Submission of an independent audit report conducted by an audit company that is part of the international auditing network and, according to national legislation, has the right to conduct a mandatory audit of the financial statements of enterprises of public interest. Such a report contains a detailed assessment on the following areas for the top key SOEs approved by the Cabinet of Ministers protocol decision, engaged in PSO:

6.9

Reform 4.

Improved state aid control framework

Entry into force of the updated legislation on state aid and full unsuspension of the application of state aid control

Q4

2025

Entry into force of the updated legislation on state aid, including provisions in relation to services of general economic interest, together with the full unsuspension of the application of state aid control by the Antimonopoly Committee of Ukraine, with the exception of the recapitalization by the State of systemically important banks holding state secrecy clearance for financing of the defence industry for the duration of martial law. The law will also allow for specific appropriate aid schemes for support to SMEs provided under martial law.

6.10

Reform 2.

Improved governance and management of state-owned enterprises

Adoption of the roadmap for lifting SOE moratoria and gradual lifting of SOE moratoria on debt enforcement

Q4

2026

Adoption of the roadmap for lifting SOE moratoria and gradual lifting of SOE moratoria on debt enforcement.

6.11

Reform 2.

Improved governance and management of state-owned enterprises

Entry into force of the amendments to the legislation on state-owned enterprises, bringing operational autonomy and internal controls of SOEs closer to OECD standards

Q4

2026

Amend relevant laws, bringing operational autonomy and internal controls of SOEs closer to OECD standards, including:

6.12

Reform 2.

Improved governance and management of state-owned enterprises

Independent assessments of key corporate governance systems for selected nondefense SOEs in accordance with Cabinet of Ministers Ordinance No. 1223 with the involvement of external auditors and/or consultancies.

Q4

2026

Completion and publication of independent comprehensive governance assessments of key corporate governance systems, including internal control, risk management, public procurement, corporate integrity and anti-corruption frameworks, for selected non-defense SOEs in accordance with Cabinet of Ministers Ordinance No. 1223, as amended, conducted with the involvement of external auditors and/or consultancies in line with internationally recognized standards and methodologies.

No.

Reform / Investment

Name of the step

Timeline

Step description

7.1

Reform 1.

Improved vocational education

Entry into force of the legislation on vocational education

Q2

2025

Entry into force of the Law of Ukraine “On Vocational Education.” The law focuses on these main areas:

7.2

Reform 2.

Improved preschool education

Entry into force of the legislation on preschool education

Q1

2025

Entry into force of the Law of Ukraine “On Preschool Education” in alignment with the Council Recommendation of 22 May 2019 on High-Quality Early Childhood Education. The law focuses on these main areas:

7.3

Reform 3.

Improved rehabilitation system for people with disabilities

Entry into force of the legislation on rehabilitation of persons with disabilities

Q2

2027

Entry into force of the Law of Ukraine “On Amendments to the Law of Ukraine “On Rehabilitation of Persons with Disabilities in Ukraine”.

The law focuses on these main areas:

7.4

Reform 4.

Transition from military service to civilian life

Implementation of a case management system supporting veterans and demobilised personnel in their return and transition into civilian life

Q2

2027

Implementation of a case management system, complementary to and interoperable with other case management systems of the Government of Ukraine, supporting veterans and demobilised personnel in their return and transition into civilian life, that ensures the streamlining of public services related to physical and mental rehabilitation, social services, economic reintegration and housing support for veterans and demobilised personnel. The system should provide information for performance-based monitoring, such as:

7.5

Reform 5.

Improved social infrastructure and de-institutionalisation

Adoption of the Strategy for reforming Psychoneurological, Other residential Institutions and De-institutionalisation of Care for Persons with Disabilities, and Older Persons and of the Strategy for Ensuring the Right of Every Child in Ukraine to Grow Up in a Family Environment for 2024-2028

Q4

2024

Adoption of the Order of the Cabinet of Ministers “On Approval of the Strategy for Reforming Psychoneurological, Other Residential Institutions and De-institutionalisation of Care for Persons with Disabilities and Older Persons” and of the Order of the Cabinet of Ministers “On Approval of the Strategy for ensuring the right of every child in Ukraine to grow up in a family environment for 2024-2028”. The strategies focus on these main areas:

7.6

Reform 6.

Improved functioning of the labour market

Adoption of the Demographic Development Strategy for the period up to 2040

Q3

2024

Adoption of the Order of the Cabinet of Ministers of Ukraine “On Approval of the Demographic Strategy of Ukraine for the Period up to 2040”. The Strategy focuses on these main areas:

7.7

Reform 6.

Improved functioning of the labour market

Adoption of the Population Employment Strategy

Q2

2026

Adoption of the Order of the Cabinet of Ministers of Ukraine on approving the Population Employment Strategy. The strategy focuses on these main areas:

7.8

Reform 7.

Ensuring access to housing for people in need

Entry into force of the legislation on the Basic Principles of Housing Policy

Q4

2025

Entry into force of the Law of Ukraine “On Basic Principles of Housing Policy”. The Law focuses on these main areas:

7.9

Reform 7.

Ensuring access to housing for people in need

Entry into force of the legislation on the Social Housing Fund

Q2

2027

Entry into force the Law of Ukraine on Amendments to the Law of Ukraine “On Social Housing Fund” (or the new version of this Law). The Law focuses on these main areas:

7.10

Reform 8.

Improved social security

Adoption of the resolution on the procurement of social services

Q2

2025

Adoption of the Resolution of the Cabinet of Ministers of Ukraine on purchasing social services at the expense of the state budget. The Resolution is fiscally neutral and does not impact in any way the debt sustainability of Ukraine and focuses on these main areas:

7.11

Reform 9.

Improved cultural development

Adoption of the Strategy for the Development of Ukrainian Culture

Q1

2025

Adoption of an Order by the Cabinet of Ministers approving the Strategy for the Development of Ukrainian Culture. The strategy focuses on these main areas:

7.12

Investment 1.

Investments in education

Investments of at least EUR 300 million in education

Q2

2026

Interim report of the government (or State Treasury report) showing that in the State Budgets for 2024 and 2025 the general government budgeted in particular, to the regional and local levels (as part of step 9.7), at least EUR 300 million (in UAH equivalent) for improving the access to safe and quality education, including preschool education in line with the new legislation on preschool education, among others for the following:

7.13

Investment 1.

Investments in education

Investments of at least EUR 650 million in education

Q3

2027

Final report of the government (or State Treasury report) showing that in the State Budgets for 2024, 2025, 2026, and 2027, the general government budgeted in particular, to the regional and local levels (as part of the step 9.8) at least EUR 650 million (in UAH equivalent) for improving the access to safe and quality education, including preschool education in line with the new legislation on preschool education, among others for the following:

7.14

Investment 2.

Investments in healthcare

Investments of at least EUR 200 million in healthcare

Q2

2026

Interim report of the government (or Treasury report) showing that in the State Budgets for 2024 and 2025 the general government budgeted, part of which will be budgeted to the regional level (as a part of step 9.7), at least EUR 200 million (in UAH equivalent) for strengthening healthcare, among others for the following:

7.15

Investment 2.

Investments in healthcare

Investments of at least EUR 400 million in healthcare

Q3

2027

Final report of the government (or Treasury report) showing that in the State Budgets for 2024, 2025, 2026, and 2027, the general government budgeted, part of which will be budgeted to the regional level (as part of step 9.8), at least EUR 400 million (in UAH equivalent) for strengthening healthcare, among others for the following:

7.16

Investment 3.

Investments in social infrastructure

Investments of at least EUR 350 million in social infrastructure

Q3

2027

Final report of the government (or State Treasury report) showing that in the State Budgets for 2026 and 2027 the general government budgeted at least EUR 350 million (in UAH equivalent) for the restoration, construction (new construction, reconstruction, overhaul, restoration) of damaged/destroyed social infrastructure, part of which will be budgeted to the regional level (as a part of step 9.8), to eliminate the social, economic and environmental consequences caused by the armed aggression of the Russian Federation against Ukraine, in particular to the regional level.

7.17

Investment 4.

Investments in housing support for damaged or destroyed housing and housing support for internally displaced persons

Investments of at least EUR 510 million in housing support for damaged or destroyed housing and housing support for internally displaced persons

Q3

2027

Final report of the government (or State Treasury report) showing that in the State Budgets for 2026, and 2027, the general government budgeted at least EUR 510 million (in UAH equivalent) for housing support measures for persons whose housing was damaged or destroyed as a result of hostilities, terrorist acts, sabotage caused by the military aggression of the Russian Federation, as well as those lost as a result of displacement from territories temporarily occupied by the Russian Federation, including compensation payments, housing certificates, vouchers, and provision of social rental housing for internally displaced persons, based on verified data from the State Register of Damaged and Destroyed Property and other relevant state databases.

7.18

Investment 5.

Investments in providing housing for vulnerable groups of population

Investments of at least EUR 200 million for providing housing to veterans with disabilities of the I-II groups, family members of deceased veterans and internally displaced persons

Q2

2026

Interim report of the government (or State Treasury report) showing that in the State Budgets for 2024 and 2025 the general Government budgeted at least EUR 200 million (in UAH equivalent) for providing housing for:

7.19

Investment 5.

Investments in providing housing for vulnerable groups of the population

Investments of at least EUR 540 million for providing housing to veterans with disabilities of the I-II groups, family members of deceased veterans and internally displaced persons

Q3

2027

Final report of the government (or State Treasury report) showing that in the State Budgets for 2024, 2025, 2026, and 2027, the general Government budgeted at least EUR 540 million (in UAH equivalent) for providing housing for:

7.20

Reform 6.

Improved functioning of the labour market

Adoption of the Operational Plan of Measures for the implementation in 2026–2028 of the National Strategy for Overcoming the Gender Pay Gap for the period up to 2030

Q2

2026

Adoption and publication on the website of the Cabinet of Ministers of the Operational Plan of Measures for the implementation in 2026–2028 of the National Strategy for Overcoming the Gender Pay Gap for the period up to 2030.

7.21

Reform 6.

Improved functioning of the labour market

Entry into force of the legislation on occupational safety and health

Q4

2026

Entry into force of the legislation on occupational safety and health in line with the principles of OSH Framework Directive 89/391/EEC following meaningful consultation of social partners. The legislation focuses on these main areas:

No.

Reform / Investment

Name of the step

Timeline

Step description

8.1

Reform 1.

Improved regulatory environment

Adoption of the Action Plan on deregulation

Q3

2024

Adoption of the Order of the Cabinet of Ministers of Ukraine regarding the approval of the Action Plan on deregulation. The Action Plan focuses on these main areas:

8.2

Reform 1.

Improved regulatory environment

Entry into force of the legislation in accordance with the Action Plan on deregulation in specific sectors

Q4

2025

Entry into force of the legislation on deregulation and simplification of business conditions. The legislation focuses on these main areas:

8.3

Reform 2.

Reform of the Economic Security Bureau of Ukraine

Entry into force of the law on revising the legal basis of the Economic Security Bureau of Ukraine

Q2

2024

Entry into force of the law on revising the legal basis of the activity of the Economic Security Bureau of Ukraine. The new legislation focuses on these main areas:

8.4

Reform 3.

Access to finance and markets.

Adoption of the Small and Medium Enterprises (SME) Strategy and Action Plan for its implementation

Q2

2025

Adoption of the resolution of the Cabinet of Ministers of Ukraine on approving the SME Strategy and Action Plan for its implementation. The strategy focuses on these main areas:

8.5

Reform 3.

Access to finance and markets.

Entry into force of the legislation on access to information about external engineering works

Q1

2026

Entry into force of the Law of Ukraine “On Amendments to Certain Laws of Ukraine in the Fields of Energy and Heat Supply Regarding the Improvement of Certain Provisions Related to Economic Activity and Martial Law in Ukraine”, along with amendments to the Laws of Ukraine “On Drinking Water and Drinking Water Supply,” “On Heat Supply,” “On the Natural Gas Market,” “On the Electricity Market,” and “On Regulation of Urban Development,” as well as relevant sectoral secondary legislation.. The legislative changes focus on these main areas:

8.6

Reform 4.

Improved public procurement

Entry into force of the legislation on harmonising legislation in the field of public procurement with the EU acquis.

Q3

2027

Entry into force of the Laws of Ukraine aligning legislation in the field of public procurement, with:

These laws focus on these main areas:

8.7

Reform 5.

Harmonisation of legislation and standards with the EU

Adoption of the resolution for the resumption of market surveillance measures and control of non-food products, including product safety inspection

Q4

2024

Adoption of the Resolution of the Cabinet of Ministers of Ukraine on Amendments to the Resolution of 13 March 2022 no. 303 “On the Termination of Measures of State Surveillance (Control) and State Market Surveillance under the Conditions of Martial Law” with regard to the exclusion of state market surveillance from its scope and to repeal Resolution of 3 May 2022 no. 550 “On the Termination of the Carrying Out of State Control of Non-Food Products under the Conditions of Martial Law” in order to resume market surveillance measures and control of non-food products, including product safety inspections

8.8

Reform 5.

Harmonisation of legislation and standards with the EU

Adoption of harmonised standards for three groups of industrial products

Q3

2025

Harmonised standards for 3 groups of industrial products (machinery, electromagnetic compatibility of equipment, low-voltage electrical equipment) are adopted as national ones by translation method

8.9

Reform 6.

Addressing late payments

Entry into force of the legislation on combating late payments

Q3

2027

Entry into force of the amendments to the legislation in line with the principles of the Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions (recast)

8.10

Investment 1.

Investments in financial support for micro-enterprises and SMEs

Investment of at least EUR 450 million for financial support to microenterprises, SMEs and small and medium processing enterprises

Q3

2027

Report of the government (or State Treasury report) showing that in the State Budgets for 2024, 2025, 2026, 2027 the general government budgeted at least EUR 450 million (in UAH equivalent) for financial support for microenterprises, SMEs, small and medium farmers, and especially small and medium processing enterprises, also in line with the new SME Strategy and Action Plan when adopted and where relevant, that can include both corporate lending and grants that will be allocated based on transparent criteria. The corporate lending is channelled through financial intermediaries. The grants are channelled through dedicated entities with appropriate resources and capacity and through financial intermediaries.

8.11

Reform 2.

Reform of the Economic Security Bureau of Ukraine

Entry into force of a legal acts further strengthening the Economic Security Bureau of Ukraine

Q4

2026

Entry into force of legal acts to further strengthen the Economic Security Bureau of Ukraine (ESBU) in effectively combating economic crimes, particularly by:

8.12

Reform 5.

Harmonisation of legislation and standards with the EU

Adoption of amendments to the resolution on the single national metrology institute

Q2

2026

Adoption of amendments to the resolution of the Cabinet of Ministers No. 330 of 27 May 2015 on the designation of a single national metrology institute - State Enterprise “All-Ukrainian State Scientific and Production Centre for Standardisation, Metrology, Certification and Consumer Protection” (SE “Ukrmetrteststandard”, Kyiv).

8.13

Reform 2.

Reform of the Economic Security Bureau of Ukraine

Completion of a comprehensive assessment of the salaries, pensions and allowances of the staff of the Economic Security Bureau of Ukraine and other relevant bodies

Q3

2026

Completion by the Government of Ukraine of a comprehensive analysis of the adequacy of salaries, pensions and allowances of the Economic Security Bureau of Ukraine, other comparable agencies and relevant governmental bodies, in order to assess the level-playing field among those agencies, institutions and bodies.

No.

Reform / Investment

Name of the step

Timeline

Step description

9.1

Reform 1.

Advancing decentralisation

Entry into force of the legislation on reforming of territorial organisation of the executive authorities in Ukraine with delayed application

Q1

2025

Entry into force of the Law of Ukraine “On Amendments to the Law of Ukraine ‘On Local State Administrations’ and Some Other Legislative Acts of Ukraine as Regards the Reforming of Territorial Organisation of the Executive Authorities in Ukraine” with its application within 12 months from the date of termination or abolition of martial law in Ukraine. Subordinate legal acts for the implementation of the law shall be adopted after it enters into force.

The law focuses on these main areas:

9.2

Reform 1.

Advancing decentralisation

Endorsement and publication on the website of the Ministry of Communities, Territories and Infrastructure Development of Ukraine of a study on the necessary measures to grant legal personality to municipalities

Q2

2025

Publication of the results of the study on the possibility of granting territorial communities the status of a legal entity on the official web portal of the Ministry of Communities, Territories and Infrastructure Development of Ukraine

9.3

Reform 1.

Advancing decentralisation

Entry into force of the legislation to ensure a better distribution of powers between local governments and executive authorities

Q1

2027

Entry into force of the amendments to the Law of Ukraine “On Local Self-Government in Ukraine” and sector-specific laws with an application in 12 months after the end of the martial law but not earlier than the start of the new budget period. These legislative amendments are expected to focus on these main areas:

9.4.

Reform 2.

Increased involvement of citizens to decision making process at the local level

Entry into force of the legislation for public consultations on public policy with delayed application

Q1

2025

Entry into force of the Law of Ukraine “On Public Consultations” with its application within 12 months from the date of termination or abolition of martial law in Ukraine. The Law will launch legal mechanism for public consultations during the formation and implementation of public policy, addressing issues of local importance, which will establish preconditions for coherent, effective and efficient policy- and decision-making.

9.5

Reform 3.

Development and implementation of regional policy

Adoption of resolutions to amend the State Strategy for Regional Development for 2021-2027

Q3

2024

Adoption of the Resolution of the Cabinet of Ministers of Ukraine “On Amendments to the State Strategy for Regional Development for 2021-2027, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 695 dated 5 August 2020”. The resolution focuses on these main areas:

9.6

Reform 3.

Development and implementation of regional policy

Adoption of resolutions for development of urban planning at the local level

Q4

2024

Adoption of the Resolutions by the Cabinet of Ministers of Ukraine approving the Procedure for maintaining the state-level urban planning cadastre, the Unified State Address Register, the Unified State Register of Buildings and Structures, the Unified State Register of Administrative Units, amending resolutions of the Cabinet of Ministers of Ukraine regulating the development of urban planning documentation in the form of electronic documents, maintaining the Unified State Electronic System in the field of construction, integration and information interaction of registers and cadastres of the state.

9.7

Investment 1. Investments for the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities

Allocation of at least 5 % of the overall non-repayable financial support for meeting recovery, reconstruction, and modernisation needs of sub-national authorities

Q2

2026

Interim report showing that the equivalent of at least 5 % of the non-repayable financial support has been allocated to the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities, in particular local self-government.

9.8

Investment 1. Investments for the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities

Allocation of at least 20 % of the overall non-repayable financial support for meeting recovery, reconstruction, and modernisation needs of sub-national authorities

Q3

2027

Final report proving that the equivalent of at least 20 % of the non-repayable financing support has been allocated to the recovery, reconstruction and modernisation needs of Ukraine’s sub-national authorities, in particular local self-government.

No.

Reform / Investment

Name of the step

Timeline

Step description

10.1

Reform 1.

Integrated National Energy and Climate Plan

Adoption of the Integrated National Energy and Climate Plan

Q2

2024

Adoption of the Ordinance of the Cabinet of Ministers of Ukraine on approving the Integrated National Energy and Climate Plan to establish national climate neutrality objectives and ensure appropriate planning after duly taking into account the recommendations from the Energy Community. The plan defines targets to be achieved by 2030 on:

10.2

Reform 2.

Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Introduction of a market-based framework for renewable energy

Q4

2024

Entry into force of market-based legislative and regulatory framework for investments in renewable energy sources in line with EU rules, namely necessary procedures and documents for competitive auctions. The following legislative act is introduced/amended: The Resolution of the Cabinet of Ministers “On Amendments to the Resolution of the Cabinet of Ministers dated 29 December 2019 № 1175 on Improving the Procedure for Holding Auctions for the Distribution of Support Quotas”

10.3

Reform 2.

Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Entry into force of the legislation to improve permitting procedures for renewable energy investments

Q4

2025

Entry into force of the legislation on shortening the permitting procedures for renewable investments in line with Union rules transposed in the Energy Community as Ministerial Council Recommendation 2024/1/MC-EnC of 11 December 2024 on accelerating the deployment of renewable energy projects and implementing the energy efficiency first principle (“Recommendation 2024/1/MC-EnC”).

10.4

Reform 2.

Improved regulatory framework for increasing renewable energy and ensuring stable operation of the energy system

Adoption of the Roadmap of the process of separation of the Renewable Energy Surcharge from the Transmission Tariff

Q2

2025

Adoption of the Roadmap of the process of separation of the Renewable Energy Surcharge from the Transmission Tariff with identifying legislative needed acts and terms of implementation.

10.5

Reform 3.

Electricity market reform

Entry into force of the Law on the transposition of the electricity integration package

Q3

2025

Entry into force of the Law on the transposition of the electricity integration package, aligning Ukrainian national legislation with the electricity integration package, as incorporated in the Energy Community acquis in December 2022. The electricity integration package approximates legislation in line with the following acts and network codes and guidelines:

10.6

Reform 3.

Electricity market reform

Entry into force of the legislation on changing the conditions of taxation of participants in the electricity market

Q4

2026

Entry into force of the legislation changing the regime of indirect taxation of participants in the electricity market, in order to facilitate the market coupling of day-ahead and intraday markets with day-ahead markets and intraday markets of neighbouring states and operations related to exports and import of electric energy within the framework of the implementation of the legislation of the Energy Community introduced by the decision of the Council of Ministers of the EU dated 15.12.2022 № D/2022/03/MC–EnС, namely to amend the Tax Code of Ukraine and to amend the Customs Code of Ukraine to enable market integration and market coupling. The list of specific laws will be finalised after the adoption of the basic law on the transposition of the Electricity Integration Package.

10.7

Reform 3.

Electricity market reform

Appointment of a new electricity market operator

Q4

2025

Appointment of a nominated electricity market operator designated by National Energy and Utilities Regulatory Commission (NEURC).

10.8

Reform 3.

Electricity market reform

Entry into force of the secondary legislation on the Regulation on Wholesale Energy Market Integrity and Transparency (REMIT) law

Q3

2024

Entry into force of the secondary legislation on REMIT law. The NEURC approves these procedures and requirements:

Preparation of the Terms of Reference for the development of an information system defining the following functions of the NEURC:

10.9

Reform 4.

Liberalisation of electricity and natural gas prices

Adoption of a Roadmap for gradual liberalisation of gas and electricity market, to be implemented after the expiration of the martial law

Q2

2026

Adoption of a Roadmap for gradual liberalisation of gas and electricity market by the Cabinet of Ministers of Ukraine with steps to take and the associated timeline, to be implemented after the expiration of the martial law. The Roadmap is based on the technical analysis to understand the financial condition of the sector. The Roadmap focuses on these main areas:

10.10

Reform 5.

Ensuring independence of National Energy and Utilities Regulatory Commission

Entry into force of the legislation to ensure the independence of the National Energy Utilities Regulatory Commission

Q4

2024

Entry into force of the amendments Law dated 24 August 2023 № 3354–IX “On law-making activity”, which exempt the decisions of the National Energy and Utilities Regulatory Commission, which are regulatory legal acts, from the state registration procedure provided for by law. These amendments focus on these main areas:

10.11

Reform 5.

Ensuring independence of National Energy and Utilities Regulatory Commission

Entry into force of the amendments to the Law of Ukraine “On the National Energy and Utilities Regulatory Commission”

Q4

2025

Entry into force of the amendments to the Law of Ukraine “On the National Energy and Utilities Regulatory Commission” and other acts, which provide for the specification of the special status for ensuring the independence of the Regulator as provided for by Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity and amending Directive 2012/27/EU and Directive 2009/73/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in natural gas and repealing Directive 2003/55/EC.

10.12

Reform 6.

Improved efficiency in the district heating

Cancelation of the moratorium on rising heat and hot water tariffs

Q2

2027

Cancelation of the moratorium introduced by Law No. 2479-IX “On the peculiarities of regulating relations in the natural gas market and in the field of heat supply during martial law and the subsequent restoration of their functioning” followed by an increase in heat tariffs in order to reach cost-reflectiveness of heat and hot water tariffs.

10.13

Reform 6.

Improved efficiency in the district heating

Adoption of the State targeted economic programme for the energy modernisation of heat generating enterprises for the period up to 2030

Q4

2025

Adoption of the State targeted economic program for the energy modernisation of heat generating enterprises for the period up to 2030 by the Cabinet of Ministers. The Strategy focuses on these main areas:

10.14

Reform 6.

Improved efficiency in the district heating

Entry into force of the legislation to support development of the efficient and more sustainable district heating’

Q4

2025

Entry into force of the Law of Ukraine “On amendments to some Laws of Ukraine to support development of the efficient and more sustainable district heating”. The law focuses on these main areas:

10.15

Reform 7.

Improved energy efficiency in public buildings and improvement of public procurement procedures

Adoption of the Strategy for thermal modernisation of buildings until 2050 and the Action Plan

Q2

2024

Adoption of the act “On Approval of the Strategy for Thermal Modernisation of Buildings until 2050” and Action plan for the Strategy by the Cabinet of Ministers of Ukraine, aimed at introducing market-based financial instruments and incentives, containing a roadmap with policy measures, including those aimed to support the introduction of nearly-zero energy building.

10.16

Reform 7.

Improved energy efficiency in public buildings and improvement of public procurement procedures

Adoption of legal acts on setting minimum energy efficiency performance levels for buildings

Q3

2026

Adoption by the Cabinet of Ministers of Ukraine of legal acts on setting minimum energy efficiency performance levels for buildings and also for products covered by the EU eco-design legislation and the Ministry for Communities, Territories and Infrastructure Development adopted acts on setting classes of energy efficiency performance levels for products covered by the Union energy labelling legislation.

10.17

Investment 1.

Investments in energy infrastructure, energy efficiency interventions and the restoration of war-damaged buildings.

Investments of at least EUR 550 million in energy infrastructure

Q3

2027

Report of the Government (or State Treasury report) showing that in the State Budgets for 2026 and 2027 the general Government budgeted at least EUR 550 million (in UAH equivalent) for strengthening the energy infrastructure of Ukraine, supporting energy efficiency and the restoration of war-damaged buildings, including at the regional level (as part of step 9.8), among others for the following:

10.18

Reform 3.

Electricity market reform

Entry into force of the secondary legislation of law No. 4834/IX on the transposition of the electricity integration package, in line with the Energy Community Treaty Acquis

Q4

2026

Entry into force of the secondary legislation of law No. 4834/IX on the transposition of the electricity integration package, in line with the Energy Community Treaty acquis. The secondary legislation approximate legislation in line with the 5 network codes and guidelines for electricity:

10.19

Reform 5.

Ensuring independence of National Energy and Utilities Regulatory Commission

Preparation of the Terms of Reference for a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial and decision-making processes

Q2

2026

Preparation of the Terms of Reference for a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial, governance and decision-making processes, including in light of recent integrity concerns and developments in the energy sector. The Terms of Reference should focus on:

The terms of reference shall determine the detailed modalities, timing and cost of such audit. Draft terms of reference shall have been shared with a list of potential service providers.

The audit shall be institutional and systems-oriented in nature and shall not duplicate or interfere with ongoing investigations or competencies of law-enforcement authorities.

10.20

Reform 5.

Ensuring independence of National Energy and Utilities Regulatory Commission

Completion of a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial and decision-making processes

Q4

2026

Completion of a third-party audit of the National Energy and Utilities Regulatory Commission regarding the integrity and robustness of its financial and decision-making processes, covering:

The audit shall be institutional and systems-oriented in nature and shall not duplicate or interfere with ongoing investigations or competencies of law-enforcement authorities.

10.21

Reform 8.

Integrated Regulatory Review Service at State Nuclear Regulatory Inspectorate

Request for an integrated regulatory review service mission at SNRIU by the International Atomic Energy Agency

Q3

2026

State Nuclear Regulatory Inspectorate has submitted a request for an integrated regulatory review service mission by the International Atomic Energy Agency to start in the first half of 2027.

No.

Reform / Investment

Name of the step

Timeline

Step description

11.1

Reform 1.

Comprehensive planning of transport sector

Adoption of the revised National Transport Strategy of Ukraine until 2030

Q4

2024

Adoption of an Order of the Cabinet of Ministers on updating the National Transport Strategy of Ukraine for the period up to 2030.

The Strategy focuses on these main areas: