Does the VAT exemption for provision of the uninterruptible power supply systems, power generators, etc. depend on the category of a buyer and directions of use of such products?

Paragraph 71 Sub-section 2 Section XX of the Tax Code of Ukraine (hereinafter – TCU) stipulates that temporarily, for a period ending on the last calendar day of a month in which quarantine imposed by the Cabinet of Ministers of Ukraine on the entire territory of Ukraine to prevent spread of the coronavirus disease (COVID-19) on the territory of Ukraine ends, operations involving import to the customs territory of Ukraine and/or involving provision to the customs territory of Ukraine of products (including medicines, medical devices and/or medical equipment) necessary for the implementation of measures aimed at preventing occurrence and spread of disease, localization and elimination of outbreaks, epidemics and pandemics of the coronavirus disease (COVID-19) are exempted from the VAT, list of which is determined by the Cabinet of Ministers of Ukraine.  

List of products (including medicines, medical products and/or medical equipment) necessary for the implementation of measures aimed at preventing occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV coronavirus -2, import of which to the customs territory of Ukraine and/or provision of which in the customs territory of Ukraine are exempted from the VAT and which are exempted from payment of import duty, is approved by the Resolution of the Cabinet of Ministers of Ukraine № 224 as of 20.03.2020 (with changes and amendments, including those made by the Resolutions of the Cabinet of Ministers of Ukraine № 1260 as of 09.11.2022, № 1288 as of 16.11.2022, № 1340 as of 29.11.2022) (hereinafter – List № 224).

List № 224 includes, in particular, such products as the uninterruptible power supply systems, power generators, transformers (except civil aviation products), inverters, electric batteries, including separators for them, etc. (subsection "Other" section "Medical products, medical equipment and other products necessary for the implementation of measures aimed at preventing occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus" of the List № 224).   

Note 3 to the List № 224 defines conditions for classifying products specified in section "Medical products, medical equipment and other products necessary for the implementation of measures aimed at preventing occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus" to products necessary for the implementation of measures aimed at preventing occurrence and spread, localization and liquidation of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus, which are exempted from payment of import duties and importing them to the customs territory of Ukraine and/or provision of which are exempted from the VAT in the customs territory of Ukraine.

At the same time, the VAT exemption regime established by Paragraph 71 Sub-section 2 Section ХХ of the TCU for provision in the customs territory of Ukraine of products specified in sub-section "Other" of section "Medical products and other products" of the List № 224 is applicable regardless of whether:

to what person (individual or legal entity) provision (sale) of such products is carried out;

for what purposes such products are acquired (purchased) by a person (individual or legal entity), in particular, whether such products will be used for personal needs or for the implementation of measures aimed at preventing occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19, caused by the SARS-CoV-2 coronavirus.