- Renewable energy sources include wind, solar, geothermal, wave and tidal energy, hydro energy, biomass energy, gas from organic waste, sewage treatment plant gas, biogas
- Equipment working on renewable energy sources, energy-saving equipment and materials, measuring, control and fuel-energy resource management equipment and materials are exempt from VAT
- Goods imported to Ukraine for own production purposes are exempt from VAT if identical goods are not produced in Ukraine
- Taxpayers must increase tax liabilities and pay penalties if goods are not used for their intended purpose
- Other supplies of equipment, materials are subject to VAT according to general rules
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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