- During martial law, imports into Ukraine and domestic supplies of defense goods are temporarily VAT-exempt under Ukrainian Tax Code transitional provisions.
- The exemption applies only to goods classified as defense goods under the Law on Defense Procurement and listed HS/UKTZED codes, including certain explosives, signaling items, military communications equipment parts, electronic warfare/reconnaissance equipment, special-purpose vehicles, and aircraft/drone-related items.
- For some codes, the VAT exemption applies only when goods are supplied/purchased for state customers under the defense procurement system.
- The article provides detailed code-specific limitations, including restricted use “for defense purposes only” for several categories.
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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