VAT Exemption Not Applicable for Energy Goods Supply in Ukraine’s Customs Territory

• No VAT exemption applies to the supply of energy goods within Ukraine.
• VAT exemption is only for import operations of specific goods during martial law.
• The exemption is valid until January 1, 2026.
• Specific goods are listed under certain codes in the Customs Code.
• The exemption does not apply to the supply of goods within Ukraine.

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.