- The Main Department of the State Tax Service in Odesa region clarifies VAT exemption rules for defense procurement operations under Ukrainian Tax Code provisions
- VAT exemptions apply temporarily during anti-terrorist operations, national security measures, defense against Russian aggression, and martial law periods for defense goods import and supply
- Defense goods are defined according to the Defense Procurement Law and include weapons, military equipment, ammunition, protective gear, special vehicles, and related materials classified under specific commodity codes
- Key participants include state defense customers as central executive bodies and military formations, contract executors as business entities performing defense contracts, and co-executors or subcontractors involved in contract fulfillment
- The exemption covers operations involving supply of goods from co-executors to main contractors with subsequent delivery to state customers in the defense sector
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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