Power equipment imported tax-free cannot be sold without VAT
As a reminder, on July 27, Law No. 3853 and Law No. 3854 on the exemption of certain categories of goods from customs duties upon importation into Ukraine came into force.
Pursuant to these Laws, goods imported into the customs territory of Ukraine and classified under code 8507 60 00 00 UKTZED are exempt from import duty and VAT (except for energy storage facilities with a capacity of less than 300 W AC and/or DC and individual lithium-ion cells with a capacity of less than 200 Ah).
At the same time, the State Tax Service in its letter dated 15.08.2024 No. 532/2/99-21-03-02-02 (see below) states that the rules of these Laws will contribute to the collection of tax and customs duties, but only if you import this group of goods for your own needs.
According to Oleksandr Fediyenko, Deputy Chairman of the Verkhovna Rada Committee on Digital Transformation, Chairman of the Subcommittee on Digital Infrastructure, Electronic Communications and Smart Infrastructure: "...a company that sells generators and batteries can import them without VAT, but cannot sell them to the buyer without VAT. Therefore, the public should not expect a reduction in the price of generators and batteries," the MP said.
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