- 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
Source: kpmg.com
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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