On August 6, 2026, the Cabinet of Ministers of Ukraine adopted a resolution on amendments to the Procedure for Providing Financial State Support to Business Entities, approved by Resolution of the CMU of January 24, 2020, No. 28. It is expected that the resolution will be published and enter into force at approximately August 12, 2026.

What exactly is changing for agricultural producers and other business entities is explained by experts of the Ukrainian Agri Council, within the framework of a project to support Ukrainian agricultural producers from affected regions, which the UAC implements in partnership with the international humanitarian organization Mercy Corps.

First of all, it has been clarified that, to participate in the programs provided for by the Procedure, the ultimate beneficial owners, or controllers, of an agricultural producer must be individuals — residents of Ukraine.

A separate block of changes concerns the World Bank's Environmental and Social Standards. From September 1, 2026, loans to business entities for which state support may be provided will be granted taking into account the conditions of these standards adopted at the authorized bank. Such conditions must be complied with throughout the entire period of receiving state support.

At the same time, for the period of martial law and for 180 calendar days after its termination or cancellation, this requirement does not apply to loans under certain lines defined by subparagraphs 3, 7, 9, and 10 of paragraph 9 of the Procedure.

In particular, these concern the following lines:

• the rebuilding and/or restoration of the property of business entities destroyed or damaged as a result of military aggression;
• the financing of business entities that carry out energy services, the operation of generating installations, the construction and arrangement of gas turbine, gas piston, and biogas generation cogeneration installations and heat pumps;
• the financing of business entities for the purchase, construction, and/or arrangement of gas turbine, gas piston, and biogas generation installations, and diesel, gasoline, and gas generators;
• the financing of business entities that conduct economic activity in a zone of high military risk.

That is, from September 1, 2026, a general requirement is established regarding the need to comply with the conditions of the World Bank's Environmental and Social Standards in order to receive a loan. At the same time, it does not apply to the above-mentioned lines of lending for the period of martial law and for another 180 calendar days after its termination or cancellation.

At the same time, UAC experts note that analogous requirements for business entities that conduct activity in agriculture under the main KVED of Section A, as well as activity in the processing of agricultural products under the main KVED of groups 10.51, 10.61, and 10.71 of the National Classifier of Ukraine, have been in effect and continue to be in effect since December 1, 2024.

Such lines of processing include, in particular, the processing of milk, the production of butter and cheese, the production of grain-milling and cereal industry products, the production of bread and bakery products, as well as the production of flour confectionery products, cakes, and pastries with a short shelf life.

At the same time, given the construction of the norms applied by the Cabinet of Ministers, the exceptions provided for certain lines of lending for the period of martial law cannot be applied to agricultural entities.

Another change concerns loans for the rebuilding and/or restoration of property destroyed or damaged as a result of military aggression. It has been established that the amount under such a loan or loans cannot exceed the amount of losses specified in the relevant act of destruction and damage and/or acts of damage or destruction of movable property.

For agricultural producers, the possibilities for financing working capital have also been expanded. It has been added that the restriction on the loan amount provided to a business entity for financing working capital, at 20%, no longer applies also to the financing of business entities — agricultural producers for conducting agricultural activity.

In addition, in the determination of the maximum loan amount under the line of financing business entities — agricultural producers for conducting agricultural activity, the clarification regarding the investment purposes of such loans has been removed. This concerns the maximum loan amount of UAH 90 million.

It has also been established that the compensatory interest rate for loans granted for financing working capital under the line of financing business entities — agricultural producers for conducting agricultural activity is up to 10% per annum.

Separately, the compensatory interest rates have been clarified for business entities that conduct economic activity and whose production facilities are located in a zone of high military risk.

For such entities, the compensatory interest rate is:

• up to 1% per annum in the first five years of lending, subsequently — 5% per annum, for investment purposes and the refinancing of existing debt under loans granted for investment purposes;
• up to 7% per annum — for financing working capital and the refinancing of existing debt under loans granted for financing working capital.

These conditions apply under the line defined by subparagraph 10 of paragraph 9 of the Procedure, that is, for the financing of business entities that conduct economic activity in a zone of high military risk.

UAC experts also remind that, on August 3, 2026, Resolution of the CMU No. 989 amended the Procedure for Approving Minimum Allowable Export Prices for Certain Types of Goods, approved by Resolution of the Cabinet of Ministers of Ukraine of August 20, 2024, No. 944.

According to the changes, a coefficient of 0.714 is applied for August 2026 to the minimum allowable export price for certain types of goods, calculated in accordance with paragraph 5 of this Procedure.

This concerns goods classified under UKTZED (Ukrainian Classification of Goods for Foreign Economic Activity) codes 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512, 1514, 2306. In particular, these are wheat, rye, barley, oats, corn, soybeans, rapeseed, sunflower, vegetable oils, oilcake, and vegetable oil meal.

You can review the full text of the information digest at the link: https://drive.google.com/file/d/1lM_bDGy8z1iCwpqxtc53fO06jqJN7s-y/view?usp=share_link

As a reminder, agricultural producers can contact the UAC legal advisory line free of charge with practical questions regarding the operation of farms. Consultations are provided, in particular, on issues of state support, lending, land relations, reservation, tax accounting, and other areas of agricultural enterprises' activity.

To get a consultation, submit your request via the electronic form: https://forms.gle/v56UzTAsrD9Zrx998

For clarification, contact the legal advisory line at: +38 067 522-03-43

For reference:

MERCY CORPS is an international humanitarian organization that operates in more than 40 countries worldwide and provides assistance to people affected by disasters, wars, poverty, and the consequences of climate change.