The Parliament extended tax and customs privileges for the next year. And some of them have been extended
17 December 2024 18:50
The Verkhovna Rada has amended the Tax and Customs Codes of Ukraine, as well as other laws of Ukraine, to exempt from value added tax operations on the importation of certain defense goods into the customs territory of Ukraine and to exempt these goods from import duty. This is reported on the website of the Verkhovna Rada, "Komersant Ukrainian" informs.
The amendments to the Tax Code were supported by 331 MPs, while 335 MPs voted for the amendments to the Customs Code.
What exactly did the MPs vote for so massively?
As stated in the explanations to the draft laws, under martial law, the state’s priority task is to optimize the production and supply of military and defense products, in particular, to create the right conditions for the production of air, land and water unmanned systems.
In addition, according to the explanatory note, the issue of further support for volunteerism and charity remains relevant, and there is also a need to regulate the issue of support for Ukrainian cinema under martial law, deregulation of the used car market, and to regulate the use of payment transaction recorders in the gambling business.
Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, detailed the vote in his Telegram. It was his committee that prepared these drafts for consideration. Thus, according to the MP, the adopted decisions provide for
– granting a customs duty exemption for components imported for use in the production of shells and ammunition;
– extension of the customs duty exemption for UAVs, night vision devices, anti-drone guns, etc;
– expanding the list of components and materials imported by companies that manufacture unmanned systems – this means extending the exemption not only to UAVs, but also to land and water unmanned systems;
– postponement until 01.01.2027 of the introduction of the requirement to comply with the environmental standards of Euro 6 vehicles under codes 8701 20, 8702, 8704, 8705 according to UKTZED, both for new vehicles and those that were in use – such requirements will take effect from 01.01.2025 without amendments;
– support for charity and volunteering:
- the possibility for a non-profit organization to provide charitable assistance directly to military personnel and their families without the risk of losing the status of a non-profit organization due to the lack of relevant provisions in the charter;
- non-taxation of personal income tax on income in the form of funds raised by volunteers and transferred to charitable foundations;
- providing the possibility of providing additional benefits to employees of charitable foundations without the risk of losing the status of a non-profit organization with a fuse – no more than 25% of administrative expenses for the year;
– support for Ukrainian cinematography – extension of the VAT exemption for national films until the end of martial law;
– deregulation of the used car market – abolition of the requirement for appraisal;
– full and final fiscalization of the gambling business.
