The article considers that the issue of state assistance in the digital sector is quite new, and especially relevant for Ukraine during the martial law and during the post-war reconstruction of the country. Understanding the possibilities of digital technology and the risks of being left behind in the race for digital transformation, governments around the world are increasingly putting digital transformation front and centre of their policy agenda to stimulate social development and economic prosperity. This involves significant investment, the need to address legal issues, and requires constant adaptation to the specific conditions of each country. The provision of state assistance in the digital sphere is regulated by the regulations of the EU Commission, in particular the articles regulating the provision of state assistance for innovations. It is noted that the digital portal Diya deserves special attention in the field of development of digital tools of state support for business entities. State assistance in the digital sector is focused on achieving long-term goals for the security of digital infrastructure, digital business transformation and digitalization of public services based on the widespread introduction of digital technologies. The success of digital transformation depends on the coordination of efforts of the state and entrepreneurs to expand the implementation of e-services and the transition to inclusive electronic interaction between state supervision and control bodies and business. The impact of the war proved to be an extremely powerful stimulus to the digitalization of Ukraine. The IT industry has become the only one that in 2022 showed positive growth rates, although its development indicators were much worse than expected (the increase was only 6% against the expected 40%). According to the NBU, in 2022 The IT industry provided foreign exchange earnings to the Ukrainian economy in the amount of $7.34 billion. The volume of exports increased by $400 million compared to pre-war 2021, an increase of 5.8%; the number of IT specialists in Ukraine has reached a record high of 300 thousand people.