We would like to offer you a selection of key legislation changes related to civil society organizations' activities. In the June issue for the second half of the month, the Ukrainian Center for Independent Political Research has collected the main topics worth knowing about:
- exemption from value-added tax for social services provided by CSOs providing social services;
- proposed changes in the field of lobbying;
- preparation for the second reading of the draft law on importing vehicles by humanitarian organizations as humanitarian aid.
Read more about these changes and find out how they will affect the work of CSOs.
Adopted legal acts
The Law on Exemption from Value Added Tax on Social Services Provided by CSOs
Significant changes for the public sector were adopted by the Law No. 4505-IX “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine to Expand Patient Access to Medicines Subject to Procurement by a Person Authorized to Make Procurements in the Field of Healthcare by Concluding Managed Access Agreements”.
What the law is about: The document proposes to amend the Tax Code and exempt from value added tax the provision of social services by the Law of Ukraine "On Social Services" by social service providers included in the Register of Social Service Providers and Recipients, including civil society organizations that are social service providers.
Why it is important: The exemption of social services from VAT will help ensure the stable operation of the social protection system in Ukraine, especially during martial law and post-war recovery. The law helps to reduce the cost of services and expand the range of their recipients; it strengthens the financial stability of CSOs providing social services, which will stimulate the public sector to be more actively involved in providing social services. The UCIPR team supports these changes and calls on CSOs to support the appeal to the President of Ukraine to sign this Law.
Registered legal acts
Draft Law on Amendments to Lobbying Legislation Registered
The document aims to amend the establishment of liability for violating lobbying legislation and is an alternative to the previously registered draft law No. 13340.
What the draft law is about: The draft law proposes postponing the Law on Establishing Administrative Liability for Violation of Legislation in the Field of Lobbying for 12 months from the date of enactment of the Law of Ukraine "On Lobbying".
Why it is important: The members of the Working Group working on improving the lobbying legislation concluded that the introduction of administrative liability for lobbying offenses, simultaneously with the enactment of the Law “On Lobbying” is premature and requires a transitional period, given the novelty of legal regulation, the lack of practice in its application, and the need for additional institutional training.
In early June, draft laws were registered to amend the legislation on lobbying. The draft laws introduce several changes to the current lobbying legislation directly relevant to civil society organizations, especially those engaged in advocacy activities. These changes attempt to regulate the areas of responsibility, clarify the boundaries of lobbying, and introduce new interaction mechanisms between lobbying entities and the authorities. You can read more about them in our digest for the first half of June.
Other changes related to the legal acts
The Verkhovna Rada Committee on Social Policy and Protection of Veterans' Rights recommended adopting the draft law amending the Law of Ukraine “On Humanitarian Aid” as a whole
Draft law No. 12010, which allows CSOs to import cars as humanitarian aid, was adopted as a basis in late 2024 and submitted to the relevant parliamentary committee for preparation for the second reading.
What the draft law is about: The revised document establishes the procedure for using and transferring vehicles of humanitarian organizations imported to Ukraine for humanitarian response and responsibility for the misuse of such vehicles, including a ban on their use for commercial purposes. The draft law also introduces a legal definition of a “humanitarian organization” for the first time. It provides a procedure for their verification: availability of funding for the previous year, employees for humanitarian response, internal standards of activity, a website with information about their work, and published reports for the last two years. The Commission of the Ministry of Social Policy will check the documents of CSOs and enter them into the Register of Verified Organizations.
Why it is important: The draft law allows humanitarian organizations to import cars as humanitarian aid, significantly speeding up and simplifying their assistance to war victims and emergency response.
The digest is produced by NGO “Ukrainian Center for Independent Political Research” with the support of the Askold and Dir Fund as a part of the the Strong Civil Society of Ukraine - a Driver towards Reforms and Democracy project, implemented by ISAR Ednannia, funded by Norway and Sweden. The contents of this publication are the sole responsibility of UCIPR and can in no way be taken to reflect the views the Government of Norway, the Government of Sweden and ISAR Ednannia.
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Read also: Legislative changes for the public sector - results of the first half of June