UPF Q&A

UPF is not emergency aid. The programme aims to sustainably restore Ukraine's economy and society via projects in healthcare, water, sustainable energy, agriculture and agrifood.

UPF4 supports partnerships of businesses and civil society organisations that contribute to rebuilding Ukraine. Projects must support the sustainable recovery of Ukraine's economy and society in healthcare, water, sustainable energy or agriculture and agrifood.

Projects should meet local needs and benefit the wider community or a group of businesses and civil society organisations over the long term. Applicants should preferably align their projects with the reconstruction priorities of the Ukrainian authorities.

UPF4 does not fund projects that benefit only one business, a group of businesses or one civil society organisation.

Yes, you can. However, each partner, or the group or tax group to which it belongs, may have no more than 2 ongoing projects funded under UPF. This includes subsidies from earlier rounds that have not yet been finalised.

No, there is no preference for larger or smaller projects. You can submit project proposals for subsidies ranging from 0.5 million to 4 million euros.

No, there are no earmarked amounts per sector. There is no even distribution across sectors.

2 RVO advisors will assess your application. They will discuss minor uncertainties in your application with you. The RVO advisors ask the Netherlands embassy in Kyiv for advice on, for example, the local context and impact. They also consult an advisory committee. Ultimately, RVO decides whether to award a subsidy following the conditions and description set out in the Government Gazette.

No, this is not possible. This application round has different criteria and modified objectives that your application must meet.

Yes, the quick scan is mandatory. You can submit it from 23 October 2026 at 10:00 CEST until 3 December 2026 at 17:00 CET. We will give you non-binding advice on your project idea.

Applicants should complete the subsidy application and all documents, annexes and reports in English. You may not submit a proposal in any other language, including Ukrainian.

Annual accounts must be submitted in English or Dutch; we do not need an official translation.

Annual and final reports following subsidy approval must be in English.

No, that is not possible. Your project plan must relate to a concrete and cohesive project. The results must contribute to the goal, which must be achievable within 4 years.

The project must start within 2 months of our subsidy approval. Feasibility studies, inception phases, pilots and demonstration projects are not eligible for this subsidy.

No, this subsidy is not for experiments. Projects must have a tangible result. Due to the risks in Ukraine, projects without previous demonstrable success are less likely to succeed.

This means we will assess the complete subsidy applications in the order in which we receive them. We only accept complete applications that include all the required documents.
If you submit an incomplete application, you may still complete it during the application round.

To submit your subsidy application, please use the English apply page. You will need eHerkenning at least level 2+ or 3 for this. If you do not have eHerkenning, we advise you to apply for it first, as the process may take some time.

• The online application form, completed by the lead partner. The application link will be available when UPF4 opens for applications on 4 March 2027.
• If an intermediary submits the application, an authorisation form signed by the relevant partners.
• A project plan that describes the proposed activities and results.
• A project budget, including a liquidity forecast, completed in the required Excel template.
• A cooperation agreement signed by all partners.
• Signed partner forms for each partner.
• The lead partner's 2 most recent annual accounts, audited if available, in Dutch or English.
• Evidence that the lead partner has at least 3 full-time equivalent employees (FTEs).
• If a partner contributes at least €25,000 from its own resources, include that partner's financial documents as required by the subsidy rules. All partners must show that they can pay their own contribution.

On the English apply page, you will find all the necessary documents for your subsidy application. Ensure you upload all documents complete and in English.

T means the year in which you submit your application. T-1 is the previous year and T-2 is the year before that. As applications open on 4 March 2027:

• T-1 refers to 2026.
• T-2 refers to 2025.

Submit the lead partner's annual accounts for both years, audited by an independent external auditor if available. If audited accounts are not available, you may submit unaudited accounts.

If audited accounts are not available, you may submit other financial information. The following options are listed in the order of preference on the Dutch Q&A page:

1. Draft annual accounts for 2026: The most complete provisional annual accounts available.
2. Annual accounts with a compilation report: Accounts prepared by an accountant or bookkeeper but not audited.
3. Half-yearly figures for the first half of 2026: If the documents above are not available. These give a less complete picture than annual accounts.

Yes, you can. As long as the scheme is open for applications, you can withdraw or resubmit your application. The date on which you resubmit your application is your new application date. As we assess applications in the order we receive them, there is a risk that your new position in the assessment order may be less favourable.
If we have approved your subsidy application, you can only change it under certain conditions and via a change request. You need your RVO advisor's permission to do this.

After submitting your complete application, you will receive a confirmation of receipt. It is not the confirmation that we have processed your application.

We only accept fully completed applications. You will receive a separate confirmation of receipt when you upload your application document to the eLoket.

From the date of completeness, we will notify you of the outcome within 13 weeks.

An advisor can contact you for clarification on anything unclear in your application. If your application is clear enough for us to assess but fails to achieve a satisfactory rating, we will not contact you for clarification.

We will contact you if we reject your application because it does not meet the facility's criteria and minimum scores.

Do you disagree with the outcome? Then you can object within 6 weeks. The rejection letter tells you how to do this.

Once the maximum subsidy amount is reached, no more funds are available for your project.

If your application was rejected in an earlier UPF round because the budget had been allocated, this does not give you priority or automatic eligibility for UPF4. Check the UPF4 requirements before submitting a new proposal.

For more information on reconstruction in Ukraine, visit the Netherlands government's website Nederlandse hulp voor Oekraïne (Dutch Aid for Ukraine). This website is in Dutch. 

During the assessment, we check the project proposal to assess whether the partners are pursuing shared objectives and whether:

• They are providing their required contribution,
• They are bearing risks,
• The partners have sufficient financial and implementation capacity,
• The partners have demonstrable experience in similar projects,
• The project partners have already approached stakeholders, including beneficiaries,
• The partners have already committed themselves to the project in writing.

Your project plan must describe how knowledge and assets will be transferred (via which channels), how you will arrange the communication and consultation with stakeholders, and how you will ensure they continue to support this project. If this is not clear enough in your project plan, your plan may receive a lower score.

During the assessment, we will ask you extra questions, such as:

• How do the partners know each other, and for how long?
• What is the role of each partner?
• Does each partner have a role that is necessary for the project?
• How do the partners differ from each other? Why this particular partner?
• What does the management and consultation structure look like?
• How are decisions made? How often do meetings take place?
• Are the partners focused on jointly endorsed objectives?
• How are the project results shared?
• What happens if partners do not follow the joint agreements?

No, only private legal entities, such as businesses or social organisations, may form a partnership.

The lead party must be able to handle financial setbacks and unforeseen project costs. The project plan must show whether the lead party "is fully accountable and responsible towards the minister for implementing the proposed activities and compliance with the obligations associated with the subsidy."

All financial obligations also fall under the above obligations. If it is not clear enough from your project plan that the lead party meets these requirements, your project plan may receive a lower score.

Besides the requirements of a partner, the applicant must also:

• Have a registered office in the Netherlands;
• Have at least 3 FTE in salaried employment;
• Have demonstrable experience in conducting activities in Ukraine.

Each partner must:

• be able to demonstrate they have the expertise, knowledge and experience to implement project activities. This means at least 2 years of experience gained over the past 10 years. Partners can demonstrate this by using previous similar projects as examples;
• have been established before 15 August 2024;
• Be needed to implement the activities; and
• have a meaningful role in the partnership.

Furthermore, the following conditions apply to all partners:

• Partners must be able to implement the project and handle the associated risks effectively.
• Partners follow OECD guidelines.
• Each partner, or the group or tax group to which it belongs, may have no more than 2 ongoing UPF projects. Subsidies from earlier rounds that have not yet been finalised also count.
• The partnership contributes at least 10% of the eligible costs from its own resources. Partners who contribute financially are responsible for paying their own contributions.

Please note:

• Ukrainian (semi-)governmental institutions cannot be part of the partnership. But it is possible to include them as beneficiaries.
• Partnerships that have worked together before more often achieve better results than new partnerships.

Even if the project partner does not receive a subsidy, the applicant (lead partner) must clearly and thoroughly define each partner's role in the project. This includes activities and responsibilities and explaining how the applicant will report on them.

We also assess whether the partners have sufficient demonstrated organisational and financial capacity to carry out project activities.

In the partnership agreement, all partners approve the project plan in writing. In this agreement, partners state that they agree on the following:

• the project's aim,
• the project's scope,
• the distribution of the roles and responsibilities,
• the obligations that each partner must meet.

The partnership agreement also includes:

• the role of all partners,
• the contribution each partner makes to the project,
• the cooperation that partners provide and the responsibilities they have,
• how coordination between partners takes place,
• how compliance with the agreements made is safeguarded,
• how compliance with the subsidy's obligations is safeguarded.

All partners must sign the partnership agreement. We do not accept signatures on behalf of partners, even if these were mandated by a partner or in a partner's absence. You can find a template partnership agreement on the English apply page.

All activities in the project plan must contribute to the project's primary goal. Your project plan must use measurable data and examples to comprehensively describe the target group or beneficiaries. You must describe the following:

• The starting position: The current situation, the challenges and needs;
• The project approach: Per project activity, the reasoning behind the chosen approach. Give examples of previous projects and demonstrable, measurable results;
• The intended, measurable results or KPIs resulting from the project activities.

The project plan must include the following:

• an outlined description of the activities;
• a baseline situation before the start of the activities;
• the intended results, including contributions to this subsidy programme. The aim is to specifically enlighten the Ukrainian public sector, contribute to reconstruction in Ukraine and the sustainable recovery of the Ukrainian economy and society in health, water, circular construction, and sustainable energy and agriculture. This excludes emergency aid;
• the scope of the project;
• an explanation of how the activities address local needs in Ukraine and align with Ukrainian government policies and priorities, and the intervention strategy of international organisations on reconstruction;
• a justification on how the activities contribute to a structural recovery of the Ukrainian economy and society. This relates to improving the living conditions of the local population, focusing on vulnerable groups, women, youth and war veterans in particular;
• an explanation of the broader and longer-term economic and social impact;
• a description of the cooperation between the partners showing why each partner is necessary for the implementation of the project for which funding is requested. Each partner thus demonstrably fulfils a clear, active and significant role in the partnership;
• a description of the cooperation with and between the main stakeholders;
• a description of the local parties (beneficiaries) that will receive knowledge or goods, including a complete description of their roles in and contribution to the project;
• an explanation of how goods (if any) will be transferred to local parties and after-care organised, including how the longer-term impact of the project will be secured;
• an explanation of how the partners will implement the project in the complex war situation;
• a risk analysis with an overview of the main risks related to the project and associated reduction measures, which could include the following risks:
  • implementation risks in a war situation;
  • financial implementing risks;
  • risks concerning safe entrepreneurship;
  • other risks related to the project.

It is not possible to approve only part of the project plan and specific activities within it. But in consultation with the applicant, we can cancel activities if the costs are not eligible for subsidy. 

UPF is a demand-driven facility. With UPF, the Netherlands government aims to contribute to Ukraine's recovery and reconstruction. For this reason, we expect applicants to provide an extensive, fact-based description of local needs in Ukraine related to the war and how the project partners plan to address them.

You should prove this by referring to recent policy papers or reports published by the Ukrainian authorities, international organisations or official letters of recommendation from the Ukrainian government. It is not sufficient to indicate that, according to the partners, the project plan fully complies with Ukrainian national or local government policy or international organisations' intervention strategies.

All expected project costs must be reasonable, logical and necessary to implement the activities. For this reason, you should explain all the project costs in the project budget form. Failing to do so may put your funding at risk.

UPF is a (90%) subsidy scheme. Following Dutch legislation and regulations, you may not incorporate profit markups in the budget.

Project management and coordination costs are subject to a maximum of 10% of total eligible costs.

The following costs are not eligible for a subsidy:

• costs for developing the application and applying for the subsidy, and expenses made before applying;
• sales tax (VAT) that the partner can recover from the tax authorities;
• financing costs and interest payments;
• costs caused by inflation and exchange rate fluctuations;
• product development costs;
• licence fees;
• costs of acquiring land and existing buildings;
• costs of registering and maintaining intellectual property rights;
• costs of promoting or selling products or services;
• costs incurred by non-partners, except for invoiced products, materials or services that partners purchase from third parties.

For an overview of all eligible costs, see section 5 of the publication in the Government Gazette.

The subsidy scheme covers up to 90% of the eligible project costs. You should submit a budget and project plan for 100% of the eligible costs and activities. Then, you separate the partnership's 10% own contribution and show who will fund it and how.

This is the indexed admissible maximum hourly rate you may charge for staff directly involved in the partnership carrying out the activities for which you received the subsidy. This involves reimbursement or an allowance for actual labour costs, not commercial, market-based rates. The fees are reimbursable up to a maximum of 700 euros per day.

No, this is not allowed. Inflation, unforeseen costs and currency exchange differences are not eligible costs. The applicant is responsible for these costs and risks.

You must declare that:

• The project cannot be financed commercially. The applicant must demonstrate and explain why the project is not eligible for local or national commercial financing. A statement from a financial institution may be helpful;
• The costs claimed by the project partners do not include a profit markup;
• The partners are aware of the OECD guidelines and will act accordingly.

You can score extra points on your UPF4 subsidy application on the following topics:

• Your project takes place in or demonstrably benefits one or more of the following regions: Odesa, Mykolaiv, Kherson, Dnipro, Kharkiv, Poltava, Sumy, Chernihiv, Zaporizhzhia and Donetsk. Relevant experience and specific measures to reduce risks in these regions also count.
• The partnership contributes more than the mandatory 10% of eligible costs, using its own funds or funds from third parties other than the Ministry of Foreign Affairs. Contributions in kind do not count. The extra contribution can earn bonus points, up to the level set out in the subsidy rules.r

The Netherlands government and RVO emphasise that Dutch companies lead by example in Responsible Business Conduct (RBC). If you conduct international business with financial or other forms of government support, we expect you to operate responsibly. After you have applied for a subsidy, we will ask you to complete an RBC scan.

International RBC risks and due diligence

Due diligence means identifying risks to people and the environment in your activities and supply chain. You must explain how you will prevent or reduce those risks and how you will communicate about them.

RBC guidelines and UPF

To apply for UPF funding, you must follow these RBC requirements:

• The OECD Guidelines for Multinational Enterprises. These guidelines also apply to Dutch SMEs and local businesses that receive support from the Netherlands government.
• Activities on the FMO Exclusion List are not eligible for funding under the UPF subsidy programme.

RBC in your application

• Describe the risks to people, the environment and society linked to your project and how you will manage them. You can use the RBC Risk Checker to identify potential risks. Include risk indicators from in-depth, risk-based due diligence on partners, suppliers and beneficiaries.
• Establish a joint integrity policy and implementation plan for the project.
• If we award you the subsidy you applied for, our advisor will discuss the international RBC risks you specified with you during the initial meeting.
• We may include specific measures that we expect you to take to prevent or reduce identified international RBC risks in your subsidy approval letter.
• During the project, you should report on the measures you have taken to prevent, end or reduce RBC risks.
• We expect you and your partners to openly and proactively share this information with us.

For more information, see the following webpages:

• Responsible Business Conduct
• RBC and due diligence

Safe business practices focus on how appealing your company's unique knowledge, technology, or products are to others. This is particularly the case for vital infrastructure facilities such as energy and water in high-risk countries. It is essential to minimise risks, as failures, disruptions, or manipulation of these processes and services can have significant consequences for your project's functioning and success.

Take the necessary precautions and be aware of any residual risks. You can achieve this by following these steps:

1. Protect your company data to the fullest extent possible.
2. Ensure that the technology and technical systems you use are secure and up to date with the latest developments.
3. Evaluate whether you need to adopt the latest technology or the most advanced systems available.
4. Incorporate extra security measures or alert systems within your technology and technical systems.
5. Consider using a different data storage solution from the one you typically use in the Netherlands.

For more information about critical infrastructure, see the website of the National Coordinator for Counterterrorism and Security.

• You must start your project within 2 months of receipt of the subsidy approval letter.
• You must complete your project within 4 years.
• Your project proposal must show that it can be completed within that time.

No, not at once. We will consider the project plan and the liquidity prognosis for an advance payment or a payment scheme up to, in principle, 90% of the awarded subsidy amount. We will coordinate this with you. We will pay the remaining 10% of the subsidy upon project completion.

If we approve your application, we will contact you to discuss your project and the payment schedule. We can also advise you on how to communicate safely about the project. The UPF4 project management page is not yet available. We will add a link when we have published the page.

Project management

Below are links to the specific project management pages for UPF1, UPF2, and UPF3. Here you will find information, documents and templates designed to support business planning and project organisation for each opening round. These documents and templates will become relevant once your project starts.

UPF1

UPF2

UPF3

Yes, this is mandatory. The costs of this audit are eligible for subsidy; you can include these costs in the project budget when submitting your subsidy application.

Yes, you can. But you will need our approval in advance if the change exceeds 10% of any budget category. If this change is less than 5,000 euros, you do not need our approval.

Please remember to provide a detailed report of any project changes resulting from budget changes. For example, if you replace one activity with another within the same budget, you must also document this.

Outcome Harvesting is a monitoring and evaluation method we use to collect and analyse outcomes. This method monitors changes, not activities. We ask you to use this monitoring method to gain insight into the impact of your UPF project. Your advisor will provide more information on this during the first project meeting.

The subsidy recipient should inform us immediately. We will work together to consider the options available within the subsidy programme.

If a project cannot be carried out, the subsidy recipient should report this to us. We will then consider the best solution. A project can, for example, be paused until the situation improves or cancelled. In the latter case, the subsidy recipient must repay the unused parts of the subsidy.

If the war results in higher costs, and you choose to continue the project, you can request an increase in the awarded subsidy during a subsidy round. This is only possible if UPF funding is still available.

The subsidy recipient is responsible for the safety risks in Ukraine.