Changes in VAT taxation for defense and security institutions detailed in new regulation.

• Changes in VAT taxation at a zero rate during the period of martial law have been detailed by the State Tax Service
• Categories of institutions and operations supplying goods for refueling or providing transport for defense, security, and state interests are now taxed at a zero VAT rate
• Changes introduced by Cabinet Resolution No. 831 apply from August 1, 2024
• Institutions now subject to zero VAT rate include the Armed Forces, National Guard, Security Service, Defense Ministry, Border Guard Service, and other military formations
• Partially detailed list of goods subject to zero rate includes spare parts, batteries, tires, cooling fluids, components, and equipment for vehicles
• The list of goods subject to zero rate is not exhaustive and is determined by regulatory and technical documents

Source: news.dtkt.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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