- From January 1, 2026, VAT will apply to the import and supply of electric and gas-powered vehicles in Ukraine.
- VAT exemption is introduced for the import and supply of combat simulators used for defense training.
- No compensatory VAT obligations 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: 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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