- Services for repair and maintenance of military equipment provided by a taxpayer within Ukraine are subject to VAT.
- Tax relations are regulated by the Tax Code of Ukraine (TCU); if other laws conflict with the TCU, the TCU prevails.
- International treaties ratified by Ukraine take precedence over the TCU if they set different tax rules.
- VAT exemption for operations under international technical assistance (ITA) projects is possible if the project is registered according to Cabinet Resolution No. 153.
- State registration of ITA projects is required to access tax benefits, privileges, and immunities provided by law and international treaties.
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.
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