- The State Fiscal Service has established rules for obtaining budgetary VAT refunds by manufacturers of UAVs
- The rules apply to purchases of goods/services for the production of UAVs under state contracts for defense procurement
- Temporary tax exemption for VAT on imports and supplies of defense goods during anti-terrorist operations or national security measures
- Definition of defense goods under Ukrainian law includes weapons, military equipment, special vehicles, etc.
- State customers in defense sector are defined as central executive bodies, military formations, etc.
- VAT exemption also applies to imports and supplies of goods with final recipient being certified by the State Fiscal Service
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.
