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VAT Taxation of Defense Goods Supply Operations in Ukraine: Key Legal Provisions and Definitions

  • The legal framework for defense procurement in Ukraine is defined by Law No. 808-IX “On Defense Procurement.”
  • The law outlines the roles of state contractors, executors, co-executors/subcontractors, and defines defense goods.
  • Defense goods include weapons, military equipment, special materials, protective gear, and dual-use items for security and defense needs.
  • VAT taxation rules for supplying defense goods within Ukraine are governed by these legal provisions.

Source: kyiv.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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