Operations on the supply of goods for refueling or refueling of ground military transport or other special contingent of the Armed Forces of Ukraine are taxed at a zero VAT rate
The Main Department of the State Traffic Police in Kyiv informs that for the period of martial law, the state of emergency is not considered to be the implementation of a fuel operation with:
physical transfer (release, shipment) of fuel in the customs territory of Ukraine, carried out in connection with the forced alienation or seizure of such fuel for the needs of the state in accordance with the Law of Ukraine of May 17, 2012 № 4765-VI “On transfer, forced alienation or confiscation of property under the legal regime of martial law or state of emergency “, provided that in the future its previous owner or his authorized person will not take measures to obtain compensation for forcibly alienated or seized fuel;
physical transfer (release, shipment) of fuel in the customs territory of Ukraine, carried out in connection with its transfer to the Armed Forces of Ukraine and voluntary formation of territorial communities, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Guard Service of Ukraine, Ministry of Internal Affairs of Ukraine, the Department of State Protection of Ukraine, the State Service for Special Communications and Information Protection of Ukraine, other military formations, their units, military units, subdivisions, institutions or organizations maintained at the expense of the state budget , for the needs of state defense, local governments, as well as in favor of the central executive body,which ensures the formation and implementation of state policy in the field of civil protection, civil defense forces and / or health care institutions of state and / or communal property, and / or structural units for health care of regional, Kyiv and Sevastopol city state administrations, without prior or subsequent reimbursement of their value;
physical transfer (release, shipment) of fuel in the customs territory of Ukraine as humanitarian aid in the manner prescribed by the Cabinet of Ministers of Ukraine.
Relevant amendments were made by the Law of Ukraine of March 15, 2022 № 2120-IX to paragraphs. 14.1.212 item 14.1 of Art. 14 of the Tax Code of Ukraine.
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