The cases when local self-government bodies can adopt regulatory acts under the so-called "fast-track procedure" are determined by the Laws "On the Legal Regime of the Martial Law" and "On the Principles of the State Regulatory Policy."
According to the Acting Head of the Department of Economic Development and Trade of Kirovohrad Oblast State Administration Svitlana Solomakha, the most common questions are whether a particular decision of a local self-government body can be classified as a regulatory act, what are the specific aspects of adopting certain types of decisions under the martial law, if there are exceptions to the procedure for adopting a regulatory act, etc. The topic become even more relevant, as the 2026 budgeting process unfolds at the local level. For example, the decisions on local taxes and fees must be approved by July 15 this year. Local budget are regulatory acts as well.
Regulatory procedures are not suspended under the martial law, but there is a nuance
Compliance is mandatory even under the martial law. However, there are exceptions. They are provided for in Part 10 of Article 9 of the Law of Ukraine "On the Legal Regime of Martial Law."
Local self-government bodies may adopt a draft regulatory act outside the regulatory procedures provided for by the regulatory policy law, exclusively for the implementation of measures of the legal regime of the martial law under the martial law, which must be indicated in the relevant decision. Such decisions have a limited period of validity.
"Note, however, that local self-government bodies are representative bodies and thus must, as per Article 34 of the Law “On State Regulatory Policy”, submit each draft regulatory act to the designated standing commission for consideration prior to submitting it to the designated council for consideration to get an expert opinion on the regulatory impact. This opinion, together with the draft regulatory act and the assessment of the regulatory impact, is then submitted to the bodies of the State Regulatory Service of Ukraine," said Oleh Dolinskyi, Chief Expert of the Central Interregional Department of the State Regulatory Service of Ukraine.
Pursuant to the Tax Code of Ukraine (Article 12.3.8), for the duration of the martial law or a state of emergency, local councils are authorised to make decisions on establishing local taxes and tax benefits related to paying local taxes outside the procedures provided for by the Law on Regulatory Policy. As was explained by Oleh Dolinskyi, the simplified procedure for adopting a regulatory act allows omitting publishing its draft or submitting it for approval to the State Regulatory Service. Other provisions of the law, however, must be complied with and the procedures must be observed.
No one can say for sure when the martial law will be lifted. So, if you, as a local self-government body, are sure that it will not be lifted in 2026, you can follow the fast-track procedure. But if your prediction proves wrong, then you risk getting into a very tricky situation not only with this decision, but also with the entire municipal budget.
Please consult with the State Regulatory Service whether a decision can be classified as a regulatory act
Quite often there are cases of doubt about whether a specific draft decision can be attributed to regulatory acts.
"Classifying a particular document as a regulatory act falls into the exclusive competence of the State Regulatory Service, given that a regulatory act might contain no regulatory provisions, and a non-regulatory one, vice versa, might include those. Therefore, you should develop a draft decision and send it to the State Regulatory Service bodies, and we will provide an answer. This way, you ensure compliance," said Oleh Dolinskyi of the State Regulatory Service.
By way of example, a municipality once asked whether the decision of the local council on the rules for keeping pets was a regulatory act. Here the key component is whether a specific act changes the rules for business entities.
Another practical case. A municipality purchased a garbage truck and needed to make a decision on tariffs for the removal of solid waste. Is this a regulatory act? The answer is yes. For cases like that, Oleh Dolinskyi insisted on the recommendation to carry out a full procedure with the publication of the draft decision and referral to the State Revenue Service bodies. Otherwise, as they say, you may have an “oopsie” on your hands. The martial law will be lifted, and such a decision on approving the tariff will be revoked along with the end of the legal regime of the martial law. Then you will have to urgently go through the full procedure for adopting a regulatory act.
