Changes in the Diia City mode during martial law.

During martial law in Ukraine, the legal regime of the "Diia City" framework underwent the following changes:

• Simplified Requirements for Residents: During martial law, companies with "Diia City" resident status are not required to meet the standard criteria regarding the number of employees, payroll size, and the proportion of qualified income. This allows businesses to maintain their status even if they temporarily do not meet the usual requirements.
• Deferral of Reporting Requirements: "Diia City" residents are exempt from the obligation to submit compliance reports and independent audit opinions until January 1 of the year following the end of martial law. This reduces the administrative burden on companies during the crisis.
• Possibility of Reserving Gig Specialists: During mobilization, "Diia City" residents can reserve their gig specialists, allowing key employees to continue working for the company.
• Restrictions for Companies with Russian Owners: Legal entities with Russian citizens or residents as shareholders are not eligible to obtain "Diia City" resident status.
• Expansion of Activity Types: New types of activities have been added to the list that "Diia City" residents can engage in, including:
• Development and support of products for international payment systems.
• Production of technological products for the defense, industrial, and household sectors.
• Provision of cloud services and infrastructure for data storage and processing.