- Supply of defense goods on the customs territory of Ukraine is VAT-exempt under subparagraph 4, paragraph 32, subsection 2, section XX of the Tax Code of Ukraine.
- The exemption applies only to goods that qualify as “defense goods” under Article 1 of Law No. 808-IX and are classified under the relevant UKT ZED codes listed in the Tax Code.
- The VAT exemption also extends to supplies by a co-executor of a state defense procurement contract to the main contractor, where the goods are delivered within the framework of the state contract and ultimately received by the defense-sector customer.
- To apply the exemption, two conditions must be met at the same time: the supplier must be a co-executor under Law No. 808-IX, and the goods must be defense goods with the required UKT ZED classification.
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.
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