Unified Social Contribution (ESC), Taxes, and Accounting
1.Optical instruments are exempt from VAT upon import to the customs territory of Ukraine and from import duty.
The Verkhovna Rada of Ukraine, on July 28, 2023, adopted the following bills:
- No. 9467, "On Amendments to Paragraph 32 of Subsection 2 of Section XX 'Transitional Provisions' of the Tax Code of Ukraine on the Specifics of Importing Goods for Security and Defense Needs to the Customs Territory of Ukraine," which exempts from VAT taxation: thermal imaging binoculars, monoculars and binoculars, night vision devices (binoculars and monoculars), classified according to the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA) codes 8525 89 00 10 and 8525 89 00 90; and rangefinders classified according to the UCGFEA code 9015 10 0000, which are transported to the territory of Ukraine;
- No. 9468, "On Amendments to the Tax Code of Ukraine Regarding the Specifics of Importing Goods for Security and Defense Needs to the Customs Territory of Ukraine," which exempts from import duty: thermal imaging binoculars, monoculars and binoculars, night vision devices (binoculars and monoculars) classified according to the UCGFEA codes 8525 89 00 10 and 8525 89 00 90; and rangefinders classified according to the UCGFEA code 9015 10 00 00.
Both laws will come into force on the day following the day of publication.
2. Сollecting tax debt from specific taxpayers.
In a letter dated July 27, 2023, No. 18184/7/99-00-13-01-07, the State Tax Service of Ukraine (STSU) clarified details on implementing the provisions of Ukraine's Law No. 3219-IX of June 30, 2023, "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law":
For taxpayers whose tax address or residence is temporarily occupied by the Russian Federation's territories of Ukraine, or territories where active hostilities are ongoing, or territories of potential hostilities, the controlling authorities temporarily do not apply measures for the collection (settlement) of tax debt that arose before February 24, 2022.
Measures for the collection (settlement) of tax debt for the mentioned taxpayers can be applied after:
- the completion of a temporary occupation;
- the cessation of hostilities;
- the termination of the possibility of hostilities;
- conducting state registration of a change in location.
