In accordance with Part 2 of Art. 17 of the Constitution of Ukraine, military units, first of all, are the bearers of power and act in public relations as subjects of realization of the goal set by the state in the form of repulse of possible aggression from outside, and therefore the main tasks, internal structure, subordination, reporting and control in this area is governed by constitutional and administrative law. However, in some cases, the military unit for the implementation of its tasks may act as an independent entity in civil law, and therefore, certain relations are governed not only by constitutional, administrative, economic, but also civil law. This paper will deal with contractual obligations. The supply contract is extremely important in providing Ukraine, its subjects and state entities with the necessary goods, performance of works, provision of services. In essence, the institute of contract law is a legal means of implementing state policy in the field of industrial production, construction, national defense, social assistance, science, culture, the implementation of basic social and production tasks. Currently, there is a trend aimed at increasing the budget funds used through public procurement. In this regard, an urgent problem is the effective legal regulation of public relations related to the supply of goods for public use. The regulatory framework governing these legal relations must be transparent, understandable to all participants in trade and procurement operations, operational on changes in socio-economic conditions in the country, have an anti-corruption orientation. The quality of goods purchased for the state also remains a long-standing problem. One of the topical issues for the science of civil law is the question of the subject of the contract, with which the Central Committee of Ukraine connects the conclusion of the contract, its validity and some other significant circumstances. According to case law, disputes arising from the contract are usually complicated by non-compliance by the parties with the provisions of the Civil Code of Ukraine on the subject of the contract. The article analyzes the subject of the contract for the supply of material resources to military units. Military units are considered by the author as legal entities of a subject of public law.