On January 28, 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 96 “On Amendments to the Procedure for Granting Partial Compensation for the Value of Property of Business Entities Destroyed or Damaged as a Result of the Armed Aggression of the Russian Federation, as well as Partial Compensation of Insurance Premiums under War Risk Insurance Contracts.”

Experts of the Ukrainian Agri Council (UAC), within a project supporting affected agricultural producers in partnership with the international humanitarian organization Mercy Corps, have prepared an informational note explaining in detail the key changes to the compensation procedure for property and war risk insurance based on this Resolution.

Key changes agricultural producers should pay attention to:

1. Mandatory property valuation at the application stage has been cancelled.
Previously, participation in the program required submitting a report from a professional appraiser, which increased costs and delayed the process. Now, the business entity independently determines the estimated amount of damage within the value of the property and indicates it in the application. A valuation will only be required at the stage of confirming actual damage.

2. The list of war risks eligible for compensation has been expanded.
Compensation is now possible not only in the case of a direct strike. Direct or indirect impact is sufficient — including consequences of blast waves, explosions, fires, and falling debris from missiles, drones, air defense, or missile defense systems.

3. Production equipment has been included in the list of eligible property.
The compensation program now applies not only to real estate and engineering infrastructure but also to production equipment — machinery, devices, tools, and other equipment used in business activities and owned by the applicant.

4. Compensation is calculated separately for each legal entity.
The provision under which the maximum compensation amount (up to UAH 10 million) was determined jointly with related parties has been cancelled. The limit now applies to each enterprise individually.

5. Technical requirements for the extract from the Unified State Register have been updated.
The extract from the Unified State Register must be issued no earlier than 10 calendar days before submitting the application. The option “generate as of a specific date” must not be selected, as the document must contain an access code for verifying scanned copies of original company documents in the digital database.

6. A new eligibility period for the program has been established.
Compensation is granted for property destroyed or damaged starting from January 1, 2026, provided that the business entity participates in the compensation program and, as of the date of the compensation decision, does not belong to the categories specified in paragraph 4 of the Procedure. This corrects a technical error in the previous version and clearly defines the start date of the program.

The changes also apply to war risk insurance. The clarifications cover both mechanisms предусмотрені by Cabinet of Ministers Resolution No. 1541:

• partial compensation for destroyed or damaged property;
• partial compensation of insurance premiums under war risk insurance contracts.

According to the updated rules, compensation of insurance premiums is granted exclusively for insurance contracts that comply with the Procedure and were concluded after January 1, 2026.

The full informational digest with detailed explanations of the key changes is available at:
https://drive.google.com/file/d/16ZnzgMvgfifenb0KU2sEOLCa84dbTy_w/view?usp=sharing

We would also like to remind that the Ukrainian Agri Council (UAC), in partnership with the international humanitarian organization MERCY CORPS, has launched a legal advisory hotline to provide legal and accounting consultations to agricultural producers from affected regions.

To receive a consultation, please submit your request via the online form:
https://forms.gle/v56UzTAsrD9Zrx998

For follow-up questions, please contact the legal advisory hotline:
+38 067 522-03-43

Background:

MERCY CORPS is an international humanitarian organization operating in more than 40 countries worldwide, providing assistance to people affected by disasters, wars, poverty, and the impacts of climate change.