The main administration of the DPS in Kyiv informs that temporarily, starting from February 24, 2022 and during the legal regime of martial law, state of emergency, they are not considered to be used by the taxpayer in transactions not subject to value added tax or transactions that are not the taxpayer’s economic activity , and norms of Article 198.5 of Art. 198 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) do not apply if the goods purchased with VAT (both before the introduction of the legal regime of martial law and state of emergency and during its validity):
destroyed (lost) as a result of circumstances of force majeure during the period of martial law, state of emergency;
transferred into state or communal ownership, including for the benefit of voluntary formations of territorial communities, as well as provided for the benefit of other persons for the needs of ensuring the defense of Ukraine during the period of martial law, state of emergency (clause 32, subsection 1 , subsection 2, chapter XX of the Civil Code).
Therefore, in case of destruction (loss) during the legal regime of martial law, state of emergency of goods purchased with VAT, both before the introduction of the legal regime of martial law, state of emergency, and during its validity, as well as when transferred to state or communal property, including for the benefit of voluntary formations of territorial communities, as well as provided for the benefit of other persons for the needs of ensuring the defense of Ukraine, VAT tax liabilities are not accrued and the tax credit formed upon their acquisition is not adjusted.
Source: gov.ua
