- VAT exemptions only apply to operations involving the import of generators
- Operations involving the supply of generators on the customs territory of Ukraine are subject to VAT at a rate of 20% regardless of VAT exemptions upon import
- Certain goods imported into Ukraine are exempt from VAT and import duties until January 1, 2026
- Specific product codes are classified under this exemption according to the Ukrainian Classification of Goods for Foreign Economic Activity
- The VAT exemption for generators and batteries began on July 27
- Uncertainty remains regarding the fate of VAT when selling imported generators in Ukraine
- DPS has not provided clarification on this issue
- A post by Alexander Fedienko in a Telegram channel discusses seeking a response from DPS
- Conclusions from DPS letter include VAT exemptions only apply when importing goods for own use, companies can import generators without VAT but cannot sell them without VAT, and there should not be an expectation of reduced prices for generators and batteries for the population
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.
