Parliament backs VAT exemption for unmanned ground vehicles
Defender Media News
28 mai 2026, 10:23
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Copied! The Verkhovna Rada has passed Law No. 15259, which amends the Tax Code and exempts from VAT the supply operations of unmanned ground vehicles. MP Yaroslav Zheleznyak reported this ; on the draft law’s page, it is also marked as adopted. 294 MPs voted “in favour”, one abstained, and another 25 did not vote. The VAT exemption covers systems classified under the following commodity groups of the Ukrainian Classification of Goods for Foreign Economic Activity: 84, 85, 87, 90, 93. The end recipients in this case must be law enforcement agencies, the Ministry of Defence of Ukraine, the Armed Forces of Ukraine and other military formations, volunteer formations of territorial communities, and enterprises that are executors of state defence contracts. The exemption will remain in force until the lifting of martial law and will apply if the supply of goods is carried out under state contracts for defence procurement. In parliament it was added that the changes will make it possible to meet the needs of combat military units and ensure the efficiency of budget spending during the supply of UGVs . Earlier, Defender Media explained where VAT on UGVs came from, how it affected the stakeholders involved, and what solution they have now found: Parliament proposes scrapping VAT on UGVs. What problems has the tax already caused?