- 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.
Latest Posts in "Ukraine"
- VAT Liability Date for Non-Budget Payments from State Treasury Accounts: Goods Delivery Date Applies
- VAT Implications for Individuals Receiving Electronic Services from Non-Residents in Ukraine
- Ukrainian Businesses Urge Higher VAT Registration Threshold to Reflect Inflation and Reduce Administrative Burden
- Briefing document & Podcast: E-Invoicing and E-Reporting in Ukraine
- Security Companies: VAT Registration Deadlines and Conditions When Switching to the General Tax System














