During martial law, companies will not be deprived of the status of "Diia.City" [special economic regime for IT companies in Ukraine] residents, even if they do not meet the criteria: number of employees, average salary, etc. This applies to both current residents and companies seeking to join Diia.City.
Residents will not be required to submit a compliance report and an independent audit opinion by January 1 following the year after martial law.
"Diia City" tax terms remain unchanged.
Under such terms, "Diia.City" will work for the period of martial law. Simplified criteria apply to all resident companies, both new and existing.