- Operations involving the import and supply of defense goods in Ukraine are temporarily exempt from VAT during martial law or national security measures.
- This exemption applies to specific defense-related goods as classified under the Ukrainian Classification of Goods for Foreign Economic Activity.
- The goods include certain explosives, communication equipment, electronic warfare tools, special purpose vehicles, and unmanned aerial vehicle parts.
- The exemption is applicable only if the goods are supplied for state defense orders.
Source: od.tax.gov.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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