- As of 01.09.2026, 14.4 thousand businesses in Odesa region were VAT payers, having paid UAH 7 billion to the state budget since the start of the year, up 13.9% (UAH 0.9 billion) year over year.
- VAT accounted for 25.4% of total state budget revenues.
- During martial law or a state of emergency, goods purchased for taxable VAT operations that are destroyed or lost due to force majeure are not treated as used in non-taxable or non-business activities.
- Businesses that lost or damaged property due to the war may notify the tax authorities and may qualify for temporary relief from tax compliance obligations.
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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