- VAT exemption for services to diplomatic missions and their personnel is based on the principle of reciprocity for each country and/or international treaties of Ukraine.
- Exemption applies to supply and import of goods/services for the needs of diplomatic and consular missions, international organizations, and their diplomatic staff and families residing with them.
- The list and procedure for VAT exemption are set by the Cabinet of Ministers of Ukraine, considering reciprocity and international agreements.
- VAT exemption covers construction, repair, reconstruction, purchase, or rental of premises for diplomatic needs; rental of official and residential premises for heads of missions is exempt without reciprocity.
- The Ministry of Foreign Affairs annually informs the tax authorities about the specifics of VAT exemption for foreign diplomatic institutions and their staff.
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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