Due to the temporary occupation of certain areas in Donetsk, Zaporizhzhia, Luhansk, and Kherson regions, the European Union has imposed sanctions prohibiting economic activities in these occupied by the Russian Federation areas. 

However, the European Commission clarified that financial transactions and trade conducted by Ukrainian companies in territories under Ukrainian control within these regions are not restricted.

Please refer to the official EU guidance for further details - https://finance.ec.europa.eu/document/download/66e8fd7d-8057-4b9b-96c2-5e54bf573cd1_en?filename=faqs-sanctions-russiaconsolidated_en.pdf