Restoration of Reporting by Residents of Diia.City

On February 17, 2024, the Resolution of the Cabinet of Ministers of Ukraine dated February 13, 2024, entered into force No. 163 “Certain Issues Regarding the Restoration of Reporting by Residents of Diia.City”.


This Resolution repeals the previous Resolution No. 382 dated March 29, 2022 “Certain Issues Regarding the Functioning of the Legal Regime of Diia.City in Connection with the Introduction of Martial Law In Ukraine”.

The new Resolution No. 163 establishes reporting rules for the residents of Diia.City for 2024:
  • Annual compliance reports and independent audit opinions for 2023 are to be submitted by the residents before June 1, 2024.
  • Initial compliance reports for 2024 are not required.
  • he residents do not lose their status due to non-compliance with criteria regarding the number of actual employees, their salaries (remuneration), and the share of qualified income based on reporting for 2023.
  • Since March 1, 2024, the residents are obligated to meet all Diia.City requirements to maintain the resident’s status in 2025.
The Resolution is an important step towards restoring the full functioning of the Diia.City regime despite the ongoing martial law in Ukraine.

BDO in Ukraine is ready to assist your business in adapting to the new requirements, ensuring timely reporting restoration and undergoing audit without any difficulties. Our professionals have all the necessary knowledge and experience to ensure the business compliance with all the standards and criteria.

Order an audit for your company/resident of Diia.City with BDO in Ukraine.

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