Ukraine: Proposed extension of VAT exemption for electric vehicles; documentation requirements for VAT exemption for defense-related entities

Draft law No. 13351 would extend VAT exemption for electric vehicles until January 1, 2027.

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September 18, 2025

Parliament on June 6, 2025, received draft law No. 13351 proposing to extend the value added tax (VAT) exemption for vehicles exclusively equipped with an electric engine, which is set to expire on January 1, 2026, until January 1, 2027.

In addition, the State Tax Service clarified that to confirm a VAT exemption for imports and supplies in Ukraine for defense-related entities, either the contract or an end-user certificate naming the final recipient suffices, and additional documentation for suppliers is not required.

For further information, contact a KPMG tax professional in Ukraine:

Oksana Olekhova | oolekhova@kpmg.ua

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