- From January 1, 2026, import and supply of electric vehicles in Ukraine will be subject to VAT under the general procedure.
- New vehicles running on compressed/liquefied natural gas or biogas will also be taxed with VAT without exemptions.
- Import and supply of combat simulators for defense training will be exempt from VAT starting January 1, 2026.
- No compensatory VAT obligations will arise for VAT-exempt military goods, regardless of contract type.
- VAT exemption for importing equipment needed to restore Ukraine’s energy infrastructure is extended until January 1, 2029.
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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