VAT Taxation on Equipment Operating on Renewable Energy Sources: Odessa Tax Office Update

• Renewable energy sources include wind, solar, geothermal, wave and tidal energy, hydro energy, biomass energy, gas from organic waste, sewage treatment plant gas, biogas
• Equipment working on renewable energy sources, energy-saving equipment and materials, measuring, control and fuel-energy resource management equipment and materials are exempt from VAT
• Goods imported to Ukraine for own production purposes are exempt from VAT if identical goods are not produced in Ukraine
• Taxpayers must increase tax liabilities and pay penalties if goods are not used for their intended purpose
• Other supplies of equipment, materials are subject to VAT according to general rules

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.

---

---