Ukraine suffered giant human, material, and resource losses from the war. This led to a change in the Strategy and Tactics for the future allocation of resources and strategies for the macroeconomic recovery of the energy sector. A sharp decline in Ukraine's energy intensity in all sectors of the economy resulted in a general decline in the country's gross domestic product. As a result of the military intervention, Ukraine's energy sector is characterized by high import dependence, low energy efficiency, and financial illiquidity. In addition, the subsequent market transformation has led to chaotic pricing of gas resources and utilities and low household income. The article discusses the main aspects of the famous Marshall Plan for the post-war reconstruction of the Ukrainian economic and energy systems. The study pays special attention to the macroeconomic Strategy for the energy sector's recovery. The article considers the existing developments of researchers and practitioners in analyzing the impact of the Marshall Plan on the recovery of European countries after World War II. When implementing this plan in the context of current national realities, the author outlines certain aspects that could be taken into account in the necessary implementation of a standard European policy of Ukraine's reconstruction, intensification of the business legal and competitive environment, and implementation of integrity issues about the focus and priority of individual industries and areas. It is particularly urgent to address the combination of renewable features in the context of European environmental, climate, and economic policies. Considering Ukraine's energy balance in wartime, the existing Energy Strategy should summarize the growth that will be implemented slowly. Gas resources will continue to play an essential role in domestic energy consumption. Therefore, in analyzing existing approaches, trends, and our beliefs, we modeled a possible macroeconomic Strategy for restoring Ukraine's gas distribution sector in the postwar period based on approaches specific to the Marshall Plan. The macroeconomic Strategy for restoring gas distribution companies in postwar Ukraine is a complex concept and consists of several government measures. This Strategy should consider the Marshall Plan, which has already positively affected some countries after World War II. The basis of this recovery plan is access to fuel and energy resources in a technically reliable, safe, cost-effective, and environmentally acceptable manner in the interests of consumers and society. Ukraine suffered giant human, material, and resource losses from the war. This has led to a change in the Strategy and Tactics for the future allocation of resources and macroeconomic recovery strategies for the energy sector. A sharp decline in Ukraine's energy intensity in all sectors of the economy resulted in a general decline in the country's gross domestic product. As a result of the military intervention, Ukraine's energy sector is characterized by high import dependence, low energy efficiency, and financial illiquidity. In addition, the resulting market transformation has led to chaotic pricing for gas resources and utilities.