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Learn moreGoods must fall within specific defense categories listed in Tax Code
The State Tax Service (STS) in February 2025 clarified that under section XX, subsection 2, paragraph 32(4) of the Tax Code, the supply of defense goods within Ukraine is exempt from value added tax (VAT) if the following conditions are met:
In addition, if an executor or co-executor purchased goods or services inclusive of VAT for VAT-exempt transactions, no extra VAT obligations are incurred.
For further information, contact a 乐鱼（Leyu）体育官网 tax professional in Ukraine:
Oksana Olekhova | oolekhova@kpmg.ua
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