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LAW OF UKRAINE

of December 4, 2025 No. 4709-IX

About modification of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning taxation on value added of transactions on import to customs area of Ukraine of goods for needs of safety and defense

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) such changes:

1. In Item 32:

after the paragraph of the thirty fourth to add with the new paragraph of the following content:

"simulators of the fighting classified in commodity subcategory 9023 00 80 00 according to UKT foreign trade activities".

With respect thereto to consider paragraphs of the thirty fifth and thirty sixth respectively paragraphs the thirty sixth and thirty seventh;

in the paragraph the thirty seventh" (regarding delivery of goods according to public contracts (agreements) on defense purchases)" to exclude words.

2. In Item 95:

in paragraph one of the word "on production and/or repair" shall be replaced with words "on production, repair, upgrade";

in paragraph four of the word "in production or repair" shall be replaced with words "in production, repair, upgrade";

in paragraph ten of the word "on production and/or repair" shall be replaced with words "on production, repair, upgrade";

in the paragraph the twelfth shall be replaced with words the words "on production or repair" "on production, repair, upgrade";

in the paragraph the fifteenth shall be replaced with words the words "in production or repair" "in production, repair, upgrade";

in the paragraph the seventeenth shall be replaced with words the words "for production and/or repair" "for production, repair, upgrade";

the nineteenth to replace the paragraph with six new paragraphs of the following content:

"It is not considered inappropriate use of the goods specified in this Item if such goods:

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