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LAW OF UKRAINE

of May 28, 2026 No. 4894-IX

About modification of the Tax code of Ukraine concerning release from the taxation the value added tax of transactions on delivery of land robotic complexes

The Verkhovna Rada of Ukraine decides:

I. Subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 99-1 of the following content:

"99-1. Temporarily, before the termination or cancellation of martial law in Ukraine imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64/2022 "About introduction of warlike situation in Ukraine", 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 the taxation by the transaction value added tax on delivery on customs area of Ukraine of the land pilotless systems classified in commodity groups 84, of 85, of 87, of 90, 93 according to UKT foreign trade activities in such cases:

1) delivery of the goods specified in paragraph one of this Item is performed according to public contracts (agreements) on defense purchases;

2) the final receiver of the goods specified in paragraph one of this Item according to the certificate of the final consumer or according to terms of the contract determines 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".

II. Final provisions

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

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