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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 23, 2025 No. 1361

Some questions of ensuring steady passing of heating season of 2025/26

The Cabinet of Ministers of Ukraine decides:

1. According to part eight of Article 23 of the Budget code of Ukraine to perform within the total amount of the budget settings provided to the Ministry of Finance (nation-wide expenses and crediting) for 2025 in the general fund of the government budget, expense reallocation by reduction of amount of expenses of consumption according to the budget program 3511350 "Servicing of public debt" for 1046 million hryvnias and increase in amount of expenses according to the budget program 3511030 "Reserve fund" for 1046 million hryvnias.

Provide to the Ministry of Finance entering into list of the government budget of the changes connected with expense reallocation, provided by paragraph one of this Item.

2. For the purpose of prevention of emergence of emergency situations of technogenic nature to allocate to the Department of Energy (for joint-stock company "National joint stock company "Naftogaz of Ukraine") 8400 million hryvnias for import and/or acquisition of the imported natural gas (without the tax liabilities connected with it, transportation and other expenses in the territory of Ukraine) for ensuring steady passing of heating season of 2025/26.

To the Ministry of Finance to perform the specified expenses on irretrievable basis at the expense of means of reserve fund of the government budget.

3. Determine that decreases by amount of the funds allocated to joint-stock company "National joint stock company "Naftogaz of Ukraine" from reserve fund of the government budget according to Item 2 of this resolution the amount of compensation to joint-stock company "National joint stock company "Naftogaz of Ukraine" of economically reasonable expenses connected with accomplishment of the special obligations assigned to it according to article 11 of the Law of Ukraine "About the natural gas market" for providing public concerns in the course of functioning of the natural gas market.

4. Bring in the Procedure determination of compensation provided to subjects of the natural gas market to whom special obligations, the Cabinet of Ministers of Ukraine approved by the resolution of December 3, 2020 No. 1194 (The Official Bulletin of Ukraine, 2020, No. 99, Art. 3225 are assigned; 2023, No. 62, the Art. 3513) change which is applied.

5. To Department of Energy:

approve within 14 days from the date of entry into force of this resolution in coordination with the Ministry of Economics, the environment and agricultural industry, the Ministry of Finance and joint-stock company "National joint stock company "Naftogaz of Ukraine" the list of the expenses connected with implementation of the actions determined in Item 2 of this resolution;

tax till December 27, 2025. To the Ministry of Economics, the environment and agricultural industry, to the Ministry of Finance and the Public treasurer service the report on use of the funds allocated according to this resolution.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 23, 2025 No. 1361

Change which is made to the Procedure for determination of compensation provided to subjects of the natural gas market to whom special obligations are assigned

Add the Procedure with Item 4-1 of the following content:

"4-1. Decreases by amount of the funds allocated in 2025 by NAK Naftogaz Ukrainy from reserve fund of the government budget according to the resolution of the Cabinet of Ministers of Ukraine of October 23, 2025 No. 1361 "Some questions of ensuring steady passing of heating season of 2025/26" the amount of compensation of NAK Naftogaz Ukrainy of economically reasonable expenses connected with accomplishment of the special obligations assigned to it according to article 11 of the Law of Ukraine "About the natural gas market" for providing public concerns in the course of functioning of the natural gas market.".

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