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Innovations in 2026: abolition of old and provision of new VAT benefits
Цей матеріал також доступний українською10
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Since the beginning of 2026, innovations in VAT taxation for a number of transactions related to transport, defense and energy infrastructure have come into force in Ukraine.
This was reported by the press service of the Main Department of the State Tax Service in Odesa region
Electric transport is subject to VAT under the general procedure
As previously reported by Intent, VAT exemptions for electric cars have been canceled: starting from January 1, 2026, transactions on the import and supply of vehicles equipped exclusively with electric motors in the customs territory of Ukraine will be subject to VAT under the general procedure.
This rule applies, in particular, to truck tractors, cars and trucks of the relevant UKTZED codes, including those manufactured in Ukraine.
Gas-powered vehicles are also exempt from VAT
Starting from January 1, 2026, transactions with new vehicles running on compressed or liquefied natural gas (methane) or biogas will also be subject to the general VAT regime. The previously existing exemptions have been canceled.
Exemption for the defense sector: "combat simulators"
However, new VAT exemptions have been introduced. Thus, starting from January 1, 2026, the import and supply of combat simulators used for training and education in the customs territory of Ukraine will be exempt from VAT.
No accrual of VAT liabilities for preferential transactions
The notification adds that as of January 1, the so-called "compensation" VAT liabilities (clause 198.5 of Article 198 and Article 199 of the Tax Code do not apply) are not accrued when selling military goods exempt from VAT not only under government contracts but also under any other contracts (subparagraph 5 of paragraph 32 of subsection 2 of section XX of the Tax Code).
VAT exemptions for renewable energy have been extended
The preferential regime of VAT exemption for the import of equipment necessary for the restoration of the Ukrainian energy sector has been extended until January 1, 2029.
Thus, on December 3, 2025, the Verkhovna Rada of Ukraine supported in the second reading and in general the draft law No. 14097 "On Amendments to the Tax Code of Ukraine on Peculiarities of Taxation of Banks by Corporate Income Tax in 2026".
In addition to taxation of bank profits, the provisions of this law provide for the extension of the exemption for the import of energy equipment for 2026-2028.
This means exemption from VAT on imports of equipment for wind power plants, solar power plants, energy storage facilities, gas piston and gas turbine generation. This decision will reduce the cost of implementing energy projects, stimulate infrastructure modernization, and strengthen the country's energy resilience in times of war.
