{"id":4539,"date":"2026-11-02T18:29:38","date_gmt":"2026-11-02T16:29:38","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/dopomoha-enerhonezalezhnist-fop-druhyi-etap\/"},"modified":"2026-11-02T18:29:39","modified_gmt":"2026-11-02T16:29:39","slug":"dopomoha-enerhonezalezhnist-fop-druhyi-etap","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/dopomoha-enerhonezalezhnist-fop-druhyi-etap\/","title":{"rendered":"Energy independence grant for Ukrainian businesses: second round 2-27 November 2026"},"content":{"rendered":"<p><\/p>\n<p>From 2 to 27 November 2026 inclusive, the second round of applications for one-off energy independence assistance is open in the Diia app. Sole proprietors (FOP) and legal entities with 1 to 10 hired employees can receive UAH 15,000, 20,000 or 30,000 for a generator, batteries, an inverter or other equipment, provided they have no tax debt and no single social contribution (SSC) arrears as of 1 November 2026.<\/p>\n<p>The money is credited to an account with a special use regime, and it must be spent within 90 days, by bank transfer only. Below we explain who is eligible, what to do before applying, how to avoid losing the money through misuse, and how a legal entity should account for the grant.<\/p>\n<h2>What has changed<\/h2>\n<p>The Procedure for granting one-off targeted investment assistance for energy independence was approved by Cabinet of Ministers Resolution No. 1214 of 30 September 2026, in force since 6 October 2026. Resolution No. 1323 of 23 October 2026 amended the Procedure, with effect from 27 October 2026. Overview of the programme terms: <a href=\"https:\/\/7eminar.ua\/news\/25641-do-30-000-grn-na-energonezaleznist-dlya-yurosib-xto-otrimaje\" rel=\"nofollow\">7eminar.ua<\/a>.<\/p>\n<p>The first application round ran from 15 to 31 October. The second round is open from 2 to 27 November 2026 inclusive. Applications are accepted while the Fund has money available, so leaving it to the last week is risky.<\/p>\n<h2>Who is affected<\/h2>\n<p>Sole proprietors and legal entities (LLCs, private enterprises) may apply if they meet all of the following conditions at the same time:<\/p>\n<ul>\n<li>registered as of 1 April 2026;<\/li>\n<li>have 1 to 10 hired employees for whom SSC has been paid at no less than the minimum contribution;<\/li>\n<li>have no tax debt and no SSC arrears as of 1 November 2026 (this date applies to the second round);<\/li>\n<li>are not in bankruptcy or liquidation and are not under sanctions.<\/li>\n<\/ul>\n<p>A sole proprietor with no hired employees is not eligible. The amount depends on the number of employees:<\/p>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Number of hired employees<\/th>\n<th scope=\"col\">Amount of assistance<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1-4 employees<\/td>\n<td>UAH 15,000<\/td>\n<\/tr>\n<tr>\n<td>5-7 employees<\/td>\n<td>UAH 20,000<\/td>\n<\/tr>\n<tr>\n<td>8-10 employees<\/td>\n<td>UAH 30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The assistance is one-off. Receiving it twice is a ground for returning the full amount, so if the money already arrived in the first round, there is no point in applying again.<\/p>\n<h2>What to do and by when<\/h2>\n<ol>\n<li>Check the registration date and the headcount. Count only employees for whom SSC has been paid at no less than the minimum contribution.<\/li>\n<li>Reconcile your balances with the State Tax Service (STS) in the electronic taxpayer account: make sure there is no tax debt and no SSC arrears as of 1 November 2026. Even a small debt on that date means the business does not meet the conditions.<\/li>\n<li>Apply in Diia between 2 and 27 November 2026. The first days of the round are better, because applications are accepted while the Fund has money.<\/li>\n<li>Choose equipment from the permitted list in advance, and a supplier who will invoice your FOP or company.<\/li>\n<li>Once the funds arrive, pay for the purchase by bank transfer from the special-regime account within 90 calendar days.<\/li>\n<li>Keep the invoice, the delivery note and the installation and set-up act. These documents prove the money was used for its intended purpose.<\/li>\n<li>Keep the headcount for three months from the date the assistance is used.<\/li>\n<li>A legal entity should record the assistance on sub-account 484 (see below).<\/li>\n<\/ol>\n<h2>What the assistance can be spent on<\/h2>\n<p>The money may be used for generators, batteries, inverters, UPS units, voltage stabilisers, cables and switchboard equipment, as well as their installation and set-up. Payment must be made only by bank transfer to the supplier from the special-regime account. The equipment may not be sold or used for personal purposes. If the full amount is not spent within 90 days, the bank returns the unused balance to the Fund.<\/p>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>Paying from another account.<\/strong> The Procedure allows payment to the supplier only by bank transfer and only from the special-regime account. Buying a generator in cash or from the current account and then &#8220;covering&#8221; the cost with the assistance will not work.<\/li>\n<li><strong>Equipment for home.<\/strong> A generator kept in the owner&#8217;s flat is personal use. Misuse means the assistance must be returned in full.<\/li>\n<li><strong>Missing the 90-day window.<\/strong> Once the period expires, the balance goes back to the Fund and can no longer be spent.<\/li>\n<li><strong>Unplanned staff changes.<\/strong> The headcount must be kept for three months from the date of use. There are exceptions, for example resignation at the employee&#8217;s own request, but any redundancies during this period are best discussed with your accountant in advance.<\/li>\n<li><strong>Inaccurate data in the application.<\/strong> An inflated headcount or other false information is also a ground for full repayment.<\/li>\n<\/ul>\n<h2>How a legal entity accounts for the assistance<\/h2>\n<p>A legal entity records the assistance received as targeted funding on account 48, sub-account 484 &#8220;Targeted funding&#8221;. Income is recognised gradually: over the useful life of the equipment in proportion to the depreciation charged (clause 18 of National Accounting Standard (NP(S)BO) 15).<\/p>\n<p>Example. A company buys a generator for UAH 30,000 with the assistance and sets a useful life of 60 months. Each month it charges UAH 500 of depreciation and recognises UAH 500 of income at the same time. This way the assistance does not create a one-off spike in income in the month it is received.<\/p>\n<p>Legal entities paying the single tax under group 3 do not include this assistance in income (sub-clause 4 of clause 292.11 of the Tax Code of Ukraine). Tax consequences for sole proprietors should be checked with an accountant separately.<\/p>\n<h2>FAQ<\/h2>\n<details>\n<summary>How much energy independence assistance can a small business get in Ukraine?<\/summary>\n<p>The amount depends on the number of hired employees: 1-4 employees UAH 15,000, 5-7 employees UAH 20,000, 8-10 employees UAH 30,000. The assistance is one-off and must be spent within 90 calendar days.<\/p>\n<\/details>\n<details>\n<summary>Can a sole proprietor with no employees get assistance for a generator?<\/summary>\n<p>No. The programme requires 1 to 10 hired employees for whom SSC has been paid at no less than the minimum contribution.<\/p>\n<\/details>\n<details>\n<summary>What is the deadline to apply in Diia for energy independence assistance?<\/summary>\n<p>The second round runs from 2 to 27 November 2026 inclusive, while the Fund has money available. There must be no tax debt and no SSC arrears as of 1 November 2026.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>Before you apply, we reconcile your balances with the STS and check for SSC arrears, so the application does not stall on a formal condition. Once the assistance is received, we set up accounting for targeted funding and equipment depreciation for legal entities, so that documents support the intended use of the funds. See <a href=\"\/en\/bukhhalterskyi-autsorsynh\/\">accounting outsourcing<\/a>, the <a href=\"\/en\/rasschitat-stoimost-buhgalterskih-uslug\/\">accounting fee calculator<\/a>, or contact us via the <a href=\"\/en\/kontaktyi\/\">contacts page<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ukraine energy independence grant, round two in Diia, 2-27 November 2026: who gets UAH 15,000-30,000, what to buy and how to account for it.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98],"tags":[152,155,153,154,151],"class_list":["post-4539","post","type-post","status-publish","format-standard","hentry","category-autsorsynh-bukhhalterii","tag-30000--","tag-energy-grant-ukraine-small-business","tag-153","tag-154","tag-151"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 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