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Ministry of Justice of Ukraine

August 5, 2025

No. 1162/44568

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 26, 2025 No. 324

About modification of the Instruction for application of economic classification of expenses of the budget

According to Article 8 of the Budget code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Bring in the Instruction for application of the economic classification of expenses of the budget approved by the order of the Ministry of Finance of Ukraine of March 12, 2012 No. 333, of Ukraine registered in the Ministry of Justice on March 27, 2012 at No. 456/20769 (in edition of the order of the Ministry of Finance of Ukraine of June 21, 2012 No. 754), the following changes:

1) in Chapter 1:

in the paragraph the second Item 1.6 of the offer to exclude the second;

add with new Item of the following content:

"1.8. The manager (receiver) of budgetary funds is responsible for correctness of reference of expenses to current or capital.";

2) in Chapter 2:

to add subitem 2.1.1.3 of subitem 2.1.1 of Item 2.1 with the new subitem of the following content:

"4) other types of surcharges provided by the law.";

in Item 2.2:

in the paragraph the second shall be replaced with words words of "materials and objects" "materials, objects, the equipment and stock";

subitem 8 of subitem 2.2.1 after words "cases, etc.);" to add with the words "acquisition of component parts to the computer equipment (system units, monitors, the input equipment of data), the peripheral equipment of the computer;";

add subitem 2.2.3 with the new subitem of the following content:

"6) acquisition of drinking water, polyvitaminic medicines for providing food according to the legislation of Ukraine.";

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