Analytical Note on Comparative Legislation Concerning Pricing in the Field of Defence Procurement

Abstract. This analytical note provides a comparative analysis of the legal regulation of pricing in the field of defence procurement, in particular under direct contracts, in Ukraine and in selected foreign jurisdictions. It examines the approaches of the European Union, as well as the experience of the United Kingdom, Norway, Poland and Australia regarding price formation, cost control and ensuring a balance between the efficiency of procurement and the protection of budgetary funds. Based on the results of the analysis, key instruments and approaches have been identified that could be taken into account when improving national legislation, taking into account the conditions of martial law.

Keywords: defence procurement, pricing, direct contracts, non-competitive procedures, cost audit.

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05/2026