On October 18, 2026, Order No. 11 of the Ministry of Agrarian Policy and Food of Ukraine, dated September 2, 2026, “On Approval of the Criteria for determining enterprises, institutions and organizations of importance to sectors of the national economy in areas falling within the competence of the Ministry of agrarian policy and food of Ukraine during a special period,” will enter into force.

In effect, this Order consolidates into a single regulatory act the criteria for determining enterprises, institutions and organizations of importance to sectors of the national economy in areas falling within the competence of the Ministry of Agrarian Policy and Food of Ukraine. In particular, the order also establishes the criteria to be applied when determining whether enterprises qualify as critically important by the State Forest Resources Agency of Ukraine, the State agency of Ukraine for the development of land reclamation, fisheries and food programmes, and the State service of Ukraine for geodesy, cartography and cadastre.

Accordingly, for an enterprise to be recognized directly by the Ministry as being of importance to the national economy in the agricultural sector, it must meet two of the following three criteria:

1) Cultivate agricultural land covering an area of at least 200 hectares (previously, the minimum requirement was 1,000 hectares); or

• Cultivate land under perennial plantations covering an area of at least 50 hectares for the production of fruit crops, with such plantations recorded on the enterprise's balance sheet; or
• Generate annual revenue (net revenue from the sale of products, goods, works and services) of at least UAH 20 million (previously, the minimum annual revenue requirement was UAH 40 million).

2) Have, as of June 1, 2026, a principal type of economic activity corresponding to one of the economic activity classification codes (KVED) specified in the Ministry's Order, and actually carry out activities in the relevant sector.

3) Fall within the Ministry's sphere of management or be an enterprise in which the Ministry exercises management of the state's corporate rights in its authorized capital.

In addition, for the Ministry to recognize an enterprise as being of importance to the national economy, the enterprise must submit a tax calculation of income accrued (paid) to individual taxpayers, the amounts of tax withheld from such income, and the amounts of accrued unified social contribution for tax agents, excluding individual entrepreneurs and/or persons engaged in independent professional activities, for the latest reporting period, together with confirmation from the relevant tax authority that such tax calculation has been accepted.

It is also important to remember the general mandatory criteria for recognizing enterprises as critically important*, namely:

• No outstanding liabilities for taxes payable to the state and local budgets or for the unified contribution to compulsory state social insurance;
• The average accrued salary of insured employees of the enterprise for the most recent calendar month must be at least three times the national minimum wage (in 2026, this amount is UAH 25,941.00)**.

If necessary, Accountor Kyivcan assist you with preparing and submitting the required documentation to obtain critically important enterprise status, taking into account the Ministry's new criteria.

* Except for enterprises specified in paragraph 2 of clause 3 of the Criteria and Procedure for Determining Enterprises, Institutions and Organizations That Are Critically Important for the Functioning of the Economy and Ensuring the Livelihoods of the Population During a Special Period, as well as Those Critically Important for Meeting the Needs of the Armed Forces and Other Military Formations During a Special Period, approved by Resolution No. 76 of the Cabinet of Ministers of Ukraine dated January 27, 2023.

** Except for enterprises specified in paragraphs 2 and 4 of subclause 6 of clause 2 of the Criteria and Procedure for Determining Enterprises, Institutions and Organizations That Are Critically Important for the Functioning of the Economy and Ensuring the Livelihoods of the Population During a Special Period, as well as Those Critically Important for Meeting the Needs of the Armed Forces and Other Military Formations During a Special Period, approved by Resolution No. 76 of the Cabinet of Ministers of Ukraine dated January 27, 2023, for which the average salary for the most recent month must be no lower than the average salary in the relevant region for the fourth quarter of 2021.