– Supplies of thermal binoculars, monoculars, and binoculars, as well as night vision devices, are exempt from VAT taxation during the war in Ukraine.
– The exemption applies to operations involving the importation and supply of these goods on the customs territory of Ukraine.
– The exemption is temporary and applies during the period of the anti-terrorist operation, national security and defense measures, and the introduction of martial law.
– The specific goods that are exempt from VAT include thermal binoculars, monoculars, and binoculars classified under certain subcategories, as well as rangefinders and portable radio-electronic devices for detecting and countering unmanned aerial vehicles.
– The law introducing these exemptions, Law No. 3287, came into effect on August 24, 2023, and was published in the official publication “Holos Ukrainy” on August 23, 2023.
Source: news.dtkt.ua
