- Operations involving the supply of defense goods by a co-executor to the executor of a state defense contract, with subsequent receipt by the customer, are temporarily exempt from VAT under subparagraph 4, paragraph 32, subchapter 2, chapter XX of the Tax Code of Ukraine.
- The exemption applies during the period of anti-terrorist operations, national security and defense measures, repelling and deterring armed aggression by the Russian Federation, and/or martial law.
- The exemption covers import and supply of defense goods as defined by Law No. 808-IX and classified under specified codes in the Tax Code.
- Co-executors/subcontractors involved in fulfilling state defense contracts are included in the exemption if supplying goods for defense purposes.
- Only goods specifically listed and classified as defense goods are eligible for the VAT exemption.
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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