- Ukraine exempts VAT on defense goods supplied under state contracts.
- Goods must be classified as defense items under the Tax Code.
- The enterprise must be the contract executor or co-executor, and the buyer must be a government customer.
- Enterprises are not liable for additional VAT if they purchased goods or services with VAT and use them for VAT-exempt transactions.
Source: news.bloombergtax.com
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.
