As I understand it, now we proceed from 'moskals' from Russia to 'moskals' from Ukraine.
Inside Ukraine, there is a tendency to call 'moskals' only people in high positions. For example, Simonenko, the leader of "communist" party (couldn't fight the urge to use quotation marks because, in fact, it's let's-join-the-Russian-Empier party).
As an example from another extreme -- those ordinary people with guns who now cooperate with the occupants do not get called 'moskals'. For the time being, at least. Time will tell.