The main administration of the DPS in Kyiv draws attention to the fact that temporarily, until January 1, 2025, the subjects of aircraft construction subject to the norms of Art. 2 of the Law of Ukraine dated July 12, 2001 No. 2660-III “On the Development of the Aircraft Industry”, are exempted from VAT on transactions with:
import into the customs territory of Ukraine under the customs regime of import of goods (except for excise goods) used for the needs of the aircraft industry, if such goods are exempt from import duty taxation in accordance with paragraphs 13 p. 4 ch. XXI “Final and Transitional Provisions” of the Customs Code of Ukraine dated
March 13, 2012 No. 4495-VI;
supply in the customs territory of Ukraine of the results of scientific research and research and development works, which are performed for the needs of the aircraft industry.
The corresponding norm is provided for in p. 4 note. 1 subsection 2 ch. XX of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI.
During the established period, operations on the sale of products (services) produced by the specified enterprises at the expense of the State Budget of Ukraine are taxed with VAT at a zero rate.
In case of violation of the requirements established by subsection 2 ch. ХХ PKU, to taxpayers – aircraft manufacturing entities, the norms of ch. II PKU.
Source: gov.ua
