Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of April 10, 2023 No. 3019-IX

About modification of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning release from the taxation the value added tax of transactions after delivery/commodity importation for needs of safety and defense in the period of warlike situation

The Verkhovna Rada of Ukraine decides:

I. Bring in subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. State Item 32 in the following edition:

"32. Temporarily, for conducting anti-terrorist operation and/or implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, and/or introduction of warlike situation according to the legislation, are exempted from taxation on transaction value added on import to customs area of Ukraine and delivery on customs area of Ukraine:

1) special individual protection equipment (the helmets made according to military standards or specifications or their equivalents classified in commodity subcategory 6506 10 80 00 according to UKT foreign trade activities and the components (i.e. the helmets, shock-absorbers holding systems, etc.) classified in commodity subcategory 6507 00 00 00 according to UKT foreign trade activities which are specially intended for them; the bullet-proof vests (including plastinonosk) classified in commodity subcategory 6211 43 90 00 according to UKT foreign trade activities) made according to military standards or military conditions for needs of law enforcement agencies, the Armed Forces of Ukraine and other military forming, voluntary forming of the territorial communities formed according to the laws of Ukraine, other subjects fighting terrorism according to the law and/or participating in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation; threads and fabrics (materials) classified in commodity subcategories 3920 10 89th 90, 3920 61 00th 00, 3921 90 60th 00, 5402 11 00th 00, 5407 10 00th 00, 5603 14 10 00 and 6914 90 00 00 according to UKT foreign trade activities for production of bullet-proof vests and helmets;

2) medicines and medical products according to the subitem "v" of Item 193.1 of Article 193 of this Code who are held for use healthcare institutions, the participants of anti-terrorist operation, persons participating in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation for delivery of health care to physical persons who during conducting anti-terrorist operation and/or implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, and/or introduction of warlike situation according to the legislation were wounded of contusion or other damage of health, according to the list established by the Cabinet of Ministers of Ukraine;

3) medicines and medical products without state registration and allowing documents on possibility of import to customs area of Ukraine, held for use healthcare institutions, the participants of anti-terrorist operation, persons participating in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation for delivery of health care to physical persons who during conducting anti-terrorist operation and/or implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, and/or introduction of warlike situation according to the legislation were wounded, contusion or other damage of health, according to the list and in the amounts established by the Cabinet of Ministers of Ukraine;

4) the goods of defense appointment determined according to Item 29 parts one of article 1 of the Law of Ukraine "About defense purchases", classified by such groups, goods items and subcategories of UKT foreign trade activities:

a) 3601 00 00 00 (only for the gunpowder used in the defensive purposes), 3602 00 00 00 (only for the explosives used in the defense purposes), 3603 (only for shock caps, detonators, fuses to garnets and the propellant powder used in the defensive purposes), 3604 90 00 00 (only for the lighting and signal flares used in the defensive purposes);

b) 8525 60 00 00;

c) 8529 90 20 00 (only for parts and accessories to the equipment to transfer and acceptance of voice, images and other information, including the equipment for communication in network of wire or wireless communication, the equipment of listening of directed action, radio stations of the ultrashort-wave and military short-wave range, the prospecting and alarm equipment classified by code 8525 60 00 00 according to UKT foreign trade activities if delivery (procurement) of such goods is conducted for the state customers by the defense order);

d) 8524 (only for subcategories 8524 11 00th 90, 8524 12 00th 90, 8524 19 00th 90, 8524 91 00th 90, 8524 92 00th 90, 8524 99 00th 90) (only for parts and accessories to the equipment to transfer and acceptance of voice, images and other information, including the equipment for communication in network of wire or wireless communication, the equipment of listening of directed action, radio stations of the ultrashort-wave and military short-wave range, the prospecting and alarm equipment classified by code 8525 60 00 00 according to UKT foreign trade activities if delivery (procurement) of such goods is conducted for the state customers by the defense order);

") 8543 20 00 00 (only for the means of radio-electronic investigation and radio-electronic fight used in the defense purposes);

e) 8702-8705 (only for special purpose vehicles, radar stations and trail cars to them classified in goods item 8716 according to UKT foreign trade activities, mobile repair shops used in the defense purposes; the passenger and cargo vehicles of regular type used in the defense purposes and having light armor or equipped with removable armor);

e) 8710 00 00 00;

ё) 8806;

g) 8807 (only for part for unmanned aerial vehicles);

h) 8804 00 00 00 (only for parachutes and other devices intended for landing of the military personnel and/or military equipment);

i) 8906 (only for warships, motor boats and their components, pilotless sea systems used in the defensive purposes);

й) groups 90 (only for field-glasses, devices of night vision, thermal imagers, goggles and similar optical products, telescopic sights and other optical devices for military weapon if they are not delivered together with military weapon for which they are intended other optical, navigation and topographical devices and tools used in the defensive purposes);

й") groups 93, except included in goods item 9303 and commodity subcategory in 9304 00 00th 00, and also 9305 (only the goods items intended for products 9303-9304), 9306 90 90 00 and 9307 00 00 00;

5) goods which final receiver according to the certificate of the final consumer or according to terms of the contract are the law enforcement agencies, the Ministry of Defence of Ukraine, the Armed Forces of Ukraine and other military forming, voluntary forming of territorial communities formed according to the laws of Ukraine, other subjects fighting terrorism according to the law and/or participating in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation against Ukraine, the companies which are contractors (collaborators) of public contracts (agreements) on defense purchases:

flat-rolled products from another alloyed with a staly width of 600 mm or more, classified in commodity subcategory 7225 40 60 00 according to UKT foreign trade activities;

safety glass, including the glass strengthened (tempered) or multilayer, classified in goods item 7007 according to UKT foreign trade activities;

the optical devices for tracking classified in commodity subcategories 9013 10 90th 00, 9005 10 00th 00, 9005 80 00 00 according to UKT foreign trade activities;

equipments for transfer and acceptance of voice, images and other information, including the equipment for communication in network of wire or wireless communication, the equipment of listening of directed action, radio stations of the ultrashort-wave and military short-wave range, the prospecting and alarm equipment, their parts and accessories classified in commodity subline item 8517 69 and in commodity subcategories 8525 60 00th 00, 8529 90 20th 00, 8524 11 00th 90, 8524 12 00th 90, 8524 19 00th 90, 8524 91 00th 90, 8524 92 00th 90, 8524 99 00 90 according to UKT foreign trade activities;

unmanned aerial vehicles without arms and their parts classified in goods items 8806, 8807 according to UKT foreign trade activities;

the meteorological stations classified in commodity subcategory 9015 80 20 00 according to UKT foreign trade activities;

the armored cars classified by codes 8702 10 19 90, 8702 90 11th 00, of 8703, 8705 90 80th 90, 8710 00 00 00 according to UKT foreign trade activities.

In case of implementation of the transactions exempted from taxation on value added according to subitems 4 and 5 of this Item (regarding delivery of goods according to public contracts (agreements) on defense purchases), provisions of Item 198.5 of Article 198 and article 199 of this Code are not applied to such transactions".

2. Add with Items 93 and 94 of the following content:

"93. Temporarily, for the period which is coming to an end the last calendar afternoon of month in which the warlike situation in Ukraine, No. 64/2022, entered by the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 by the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 in No. 2102-IX will be stopped or repealed are exempted from the taxation by the transaction value added tax on delivery of services, connected with the military software, the international transfer of which is subject to the state control, namely:

services in development, modification, testing and/or technical support of the software,

services in development of documentation (for the purposes of development, modification, testing and technical support of such software), and/or

provision of property rights of intellectual property on the software, including according to license agreements.

94. Temporarily, during action of the warlike situation in Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX are exempted from taxation on transaction value added on import to customs area of Ukraine of the goods belonging to the state on behalf of the Ministry of Defence of Ukraine, the Armed Forces of Ukraine, and also formed according to the laws of Ukraine of other military forming, prospecting bodies, state bodies of special purpose with law-enforcement functions to which the Constitution and the laws of Ukraine assign the functions on ensuring defense of the state placed in customs regime of conversion outside customs area of Ukraine and/or products of their conversion which return to customs area of Ukraine in customs regime of import after repair and/or servicing".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day.

2. To the Cabinet of Ministers of Ukraine in a month from the date of entry into force of this Law:

adopt the regulatory legal acts necessary for implementation of this Law;

bring the regulatory legal acts into accord with this Law;

provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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