Import and supply of electric vehicles: how is the VAT exemption regime applied?

In accordance with paragraph 64 of subsection 2 of section XX of the Tax Code of Ukraine dated 02.12.2010 № 2755-VI as amended (hereinafter – TCU) temporarily, until December 31, 2022, are exempt from value added tax import transactions on customs territory of Ukraine and for the supply in the customs territory of Ukraine of vehicles equipped exclusively with electric motors (one or more), which are specified in commodity subcategory 8703 90 10 10 in accordance with UKT FEA (including those manufactured in Ukraine).


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