- Goods supplied by taxpayers are exempt from VAT if the final recipient and the goods’ UKTZED code meet the requirements of the relevant contract and the list of goods and codes defined by the Tax Code.
- The following goods are exempt from VAT:
- Flat rolled products of other alloy steels, 600 mm or more in width, classified in commodity subheading 7225 40 60 00 according to UKTZED
- Safety glass, including toughened (tempered) or laminated glass, classified in commodity heading 7007 according to UKTZED
- Optical instruments for surveillance, classified in commodity subheadings 9013 10 90 00, 9005 10 00 00, 9005 80 00 00 according to UKTZED
- Apparatus for the transmission and reception of voice, images and other information, including apparatus for communication in wired or wireless networks, directional listening apparatus, military ultra-shortwave and shortwave radio stations, reconnaissance and signaling apparatus, their parts and accessories, classified in commodity subheading 8517 69 and in commodity subheadings 8525 60 00 00, 8529 90 20 00, 8524 11 00 90, 8524 12 00 90, 8524 19 00 90, 8524 91 00 90, 8524 92 00 90, 8524 99 00 90 according to UKTZED
- Unmanned aerial vehicles without armament and their parts, classified in commodity headings 8806, 8807 according to UKTZED
- Weather stations, classified in commodity subheading 9015 80 20 00 according to UKTZED
- Thermal imaging binoculars, monoculars and binoculars, night vision devices (binoculars and monoculars), classified in commodity subheadings 8525 89 00 10, 8525 89 00 90 according to UKTZED
- Radio-electronic means of detection and counteraction of unmanned aerial vehicles, classified in commodity heading 8543 according to UKTZED, including anti-drone rifles
- Radar equipment, classified in commodity subheading 8526 10 00 90 according to UKTZED
- Armored vehicles, classified under codes 8702 10 19 90, 8702 90 11 00, 8703, 8705 90 80 90, 8710 00 00 00 according to UKTZED.
- Taxpayers’ transactions involving the supply of goods are exempt from VAT according to subparagraph 5 of paragraph 32 of sub-section 2 of section XX of the Tax Code, provided that:
- The final recipient and the goods’ UKTZED code meet the requirements of the relevant contract and the list of goods and codes defined by the Tax Code.
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.
