According to p.p. 69.23 item 69 subdivision. 10 chap. XX “Transitional Provisions” of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended (hereinafter – TCU) temporarily, from April 1, 2022 for the period of martial law in Ukraine exempt from VAT transactions on imports of goods on the customs territory of Ukraine in the customs regime of import by business entities registered as single tax payers of the first, second and third groups, except for individuals and legal entities that have chosen the single tax rate specified in p. 1 item 293.3 of Art. 293 TCU.
In particular, according to p.p. 1 item 293.3 of Art. 293 of the TCU, the interest rate of the single tax for taxpayers of the third group is set at 3 percent. income – in case of VAT payment according to TCU.
In addition, according to p.p. 9.5 item 9 subdivision. 8 of Section XX “Transitional Provisions” of the TCU payers of the single tax of the third group, which use the features of taxation, established by paragraph 9 of subsection. 8 chap. XX “Transitional Provisions” of the TCU, are exempt from the obligation to charge and pay VAT, in particular, when importing goods into the customs territory of Ukraine.
Exemption from taxation established by p. 9.5 item 9 subdivision. 8 of Section XX “Transitional Provisions” of the TCU and p. 69.23 item 69 subdivision. 10 chap. XX “Transitional Provisions” of the TCU, does not apply to operations on importation into the customs territory of Ukraine under the customs regime of import of goods originating in a country recognized by the occupying state in accordance with law and / or recognized as an aggressor state in relation to Ukraine are imported from the territory of the occupying state (aggressor) and / or from the occupied territory of Ukraine, defined as such in accordance with the law.
Source: gov.ua
