On January 1, 2026, Ukrainian Law No. 4219-IX came into force, changing the procedure for employers to comply with the quota for employing persons with disabilities and introducing quarterly monitoring and a target contribution instead of administrative and economic sanctions.
According to the explanations, instead of an annual calculation, employers must determine the quota on a quarterly basis, and reports on its implementation will be submitted quarterly as part of tax calculations.
The job quota is set for a quarter based on the average number of full-time employees (SKShP): for an ATE of 8 to 25 people – 1 job, for an ATE of more than 25 – 4% of the ATE; for healthcare institutions, rehabilitation institutions, social service providers, and organizations involved in the rehabilitation or training of persons with disabilities, a specialized standard of 2% of the ATE is provided.
In order for an employee with a disability to be counted towards the quota from 2026, the following conditions must be met simultaneously: this must be their main place of work, their calculated salary must exceed the minimum wage, and their working hours must correspond to the normal or adapted duration.
Instead of the previous penalties for non-compliance with the quota, a targeted contribution to support the employment of persons with disabilities is being introduced, the administration of which is entrusted to the tax authorities. The explanations also indicate the financial consequences of violations, including a 7% penalty for late payment, 10% for additional charges (with restrictions), a 0.1% penalty for each day of delay, and a UAH 170 penalty for reporting violations.
Venezuela has declared military aggression by the United States and imposed a state of emergency. The statement was published by Venezuelan Foreign Minister Ivan Gil Pinto.
“The Republic of Venezuela rejects, condemns, and denounces before the international community the extremely serious military aggression committed by the current government of the United States of America against the territory and population of Venezuela in the civilian and military areas of Caracas, the capital of the Republic, and the states of Miranda, Aragua, and La Guaira,“ according to a statement released on Pinto’s Telegram channel on Saturday.
The statement said that the US actions are ”a gross violation of the UN Charter” and threaten peace and stability in Latin America and the Caribbean.
The Venezuelan authorities claim that the real goal of the attack is to establish control over the country’s strategic resources, in particular oil and minerals, as well as an attempt at forced “regime change.” The government stressed that these attempts “will fail,” as before.
Venezuelan President Nicolas Maduro announced the imposition of a “state of external emergency” throughout the country and ordered the implementation of national defense plans. He also ordered the deployment of the State Integrated Defense Command and relevant management bodies in all states and municipalities.
Pinto said that Venezuela would file complaints with the UN Security Council, the UN Secretary-General, and regional international organizations, demanding condemnation of the US actions. The country’s authorities stressed that they reserve the right to self-defense in accordance with Article 51 of the UN Charter.
There have been no official comments from the US government on these allegations yet.
As reported, on the night of January 3, at least seven explosions were heard in Caracas, Venezuela. Eyewitnesses also said they saw planes flying low over the city. CBS News journalist Jennifer
Jacobs, citing sources, said that Donald Trump ordered attacks on targets in Venezuela as part of an intensified campaign against the regime of President Nicolas Maduro.
Ukraine is currently experiencing double pressure: water is becoming scarcer and its quality is deteriorating, according to Minister of Economy, Environment, and Agriculture Oleksiy Sobolev.
“Industry, the agricultural sector, and community development depend on access to water, so effective management of its quantity must be one of the key instruments of state policy. It is important for businesses to understand where water is available in order to plan the location of production facilities and reduce the risk of shortages,” he said in an interview with Interfax-Ukraine.
According to the head of the Ministry of Economy, 4,074 million cubic meters of water are taken from surface sources, which is half as much as in previous periods. The structure of use is as follows: industry – 70.5%, housing and communal needs – 22.1%, irrigation – 4.2%, others – 3.2%. Sobolev noted that in recent years, water consumption by industry has decreased by 1.9 times, housing and communal services – by 1.5 times, and irrigation has fallen more than ten times – as a result of the Russian Federation’s armed aggression against Ukraine, in particular the destruction of the Kakhovka hydroelectric power station, which provided water supply and irrigation in the south.
“The goal of our changes is to build a system where every cubic meter of water is accounted for and decisions are made based on real data, not assumptions, as the basis for a modern, transparent, and balanced water policy,” the minister said.
He noted that the state water cadastre for surface water accounting has now been updated. Also, over the past year, large-scale digitization has been carried out: more than 80,000 water objects have been digitized, including 60,000 reservoirs and 19,000 rivers.
In 2025, the Cabinet of Ministers allocated UAH 34 million to support 10 agricultural enterprises operating on reclaimed land in the Dnipropetrovsk, Zhytomyr, Kyiv, Kirovohrad, Odesa, Sumy, and Cherkasy regions, according to a statement by the press service of the Ministry of Economy, Environment, and Agriculture on its Telegram channel.
The ministry specified that the program has ensured the irrigation of 2,500 hectares of agricultural land and expressed confidence that this will increase the sustainability of agricultural production in the face of climate risks and military challenges.
“Investments in land reclamation are investments in the development of agricultural production. Thanks to state mechanisms, farmers can restore irrigation infrastructure, use land more efficiently, and plan production cycles even in difficult conditions,” said Deputy Minister of Economy, Environment, and Agriculture Iryna Ovcharenko, whose words are quoted in the report.
The Ministry of Economy reminded that state support provides for compensation for the costs of reconstruction and/or construction of land reclamation systems. The maximum amount of payments is UAH 26,500 per 1 hectare of land where hydraulic reclamation is carried out.
The fixed Internet provider market paid 48.5% more taxes to the state budget in January-November 2025 than in 2024—UAH 6.1 billion, according to Danylo Getmantsev, head of the parliamentary committee on finance, tax, and customs policy, in a Telegram post on Friday.
According to his data, personal income tax (PIT) and military tax (MT) increased by 61% to UAH 1.9 billion, income tax by 25.8% to UAH 0.6 billion, and value added tax (VAT) amounted to UAH 3.27 billion, which is 58.1% more than last year.
The VAT payment rate also increased by 1.1% to 9.71%.
The average salary in the fixed Internet sector increased by 26.9% and amounted to UAH 17,900 in October 2025, Getmantsev noted.
“At the same time, some operators have not stopped fragmentation, and the work of the BEB to stop crimes in this area and bring those responsible to justice has not yet become systematic,” said the head of the parliamentary committee on finance, tax, and customs policy.
According to the National Commission for the Regulation of Electronic Communications and Postal Services (NCCEC), revenues in the fixed Internet market grew by 3% in the first half of 2025, to UAH 12.1 billion, average revenue per user (ARPU) increased by 3.5% to UAH 237.8, and the number of lines decreased by 0.5% to 8.4 million. There were 2.5 million lines in rural areas, which is 7.1% more, and fixed Internet access increased to 17,000 settlements (excluding TOT).
The peak of tax authorities’ activity is expected to occur in the spring.
The State Tax Service has planned 4,500 audits for 2026. Most of the attention of tax authorities will be focused on companies — 78%. Most inspections are planned for spring. Kyiv and the surrounding region, Dnipropetrovsk and Lviv regions lead in terms of the number of visits by tax authorities. Ukrainian business leaders are also on the State Tax Service’s list.
The State Tax Service has planned 4,558 inspections this year, which is 5% less than last year. The peak of tax authorities’ activity is tentatively scheduled for March and April. However, tax authorities will make the fewest visits at the beginning of the year: only 278 inspections.
Follow the updates on the tax audit schedule page.
Who should expect tax audits?
This year, the State Tax Service plans to focus most of its attention on companies, which account for 78% or 3,542 of the planned audits. In every fifth case, guests from the tax authorities should be expected by sole proprietors — 1,016 inspections. However, only 258 inspections are planned for businesses with issues related to personal income tax, military tax, and social security contributions.
There are not that many “problematic” companies on the list: five businesses are facing bankruptcy proceedings, three companies are in the process of being shut down, and one company is trying to restore its solvency through reorganization.
The largest number of audits awaits companies in the wholesale trade and agriculture sectors — 21% each. Businesses engaged in food production are in third place in terms of demand from tax authorities, with 5% of inspections.
The most active will be the tax authorities of the capital and the region — 1,067 inspections, Dnipropetrovsk region — 372, and Lviv region — 264 inspections.
Traditionally, the State Tax Service will also visit the country’s largest businesses. The list includes companies that are among the top ten in their field according to the 2025 Index. These are Naftogaz of Ukraine, Kamet-Steel, MHP, Rozetka, and NOVUS.
