Ukraine Clarifies VAT Exemption Criteria for Defense Goods Under Specific Tax Code Provisions

VAT exemption applies to defense goods in Ukraine
Goods must be in specific defense categories in the Tax Code
Supply must be part of a state contract
Supplier must be executor or co-executor of the contract
Buyer must be a governmental institution
No extra VAT obligations for VAT-exempt transactions if goods or services were purchased with VAT

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.