This article examines the corruption risks inherent in the public procurement system in Ukraine, particularly under the conditions of martial law. The study delves into the dual nature of these risks: those stemming from legislative imperfections and those arising from the actions of market participants. Despite significant reforms since 2014 aimed at aligning Ukraine’s public procurement system with European standards, the onset of martial law in February 2022 has introduced challenges that compromise transparency and openness. The article identifies specific legal and administrative gaps, such as the complexities of VAT regulations and the discriminatory practices related to the localization of goods, which have been exacerbated by the current wartime context.