The Verkhovna Rada of Ukraine has expanded tax benefits for the import of components for drones and military equipment. Bill No. 14170 was supported by 265 MPs, and Bill No. 14169 was supported by 270 MPs.
This is stated on the website of the Verkhovna Rada.
The new laws should regulate the issue of written-off imported goods. That is, if they are destroyed, damaged, lost during testing, or found to be defective, businesses will not be charged additional taxes.
It will also now be possible to change the purpose of goods or refuse to use them. Unused imports can be sold on the domestic market, but will have to pay taxes. They can also be taken back abroad without paying a fine.
In addition, the laws will extend existing benefits until 2027 — for the import of drones, optical sights, thermal imagers, etc. And until 2029 — for the import of wind power generators and renewable energy equipment.
The documents will also expand the list of operations that are subject to tax benefits. In particular, it concerns the modernization of drones, demining machines and counterintelligence equipment. Previously, the benefits were valid only for production and repair.
Separately, the bills add combat simulators to the preferential import regime — they will be able to be imported without paying VAT. Training centers need such systems due to rapid changes on the front.
The government expects that updating the rules will reduce defense enterprisesʼ costs, accelerate the modernization of equipment, and help avoid freezing funds in decommissioned or destroyed parts.
- At its meeting on December 3, the Verkhovna Rada supported in the second reading draft No. 1400 on the state budget for 2026. The draft budget provides for revenues of UAH 2.92 trillion and expenditures of UAH 4.78 trillion. The budget deficit is approximately UAH 1.9 trillion, or 18.5% of GDP.
For more news and in-depth stories from Ukraine, please follow us on X.