Ukraine has introduced exemption regime from the value added tax for supply on the customs territory of Ukraine of ground-based robotic complexes used for defense needs and state security.

Temporarily, until termination (cancellation) of the martial law in Ukraine, supply of ground-based robotic systems are exempted from the value added tax if relevant conditions are met, namely:

- are classified in commodity groups 84, 85, 87, 90 and 93 according to Ukrainian classification of the foreign economic activity products;

- supply is carried out within framework of government contracts or defense procurement agreements, or

- the final recipients are the Ministry of Defense of Ukraine, Armed Forces of Ukraine, law enforcement agencies, other military formations, voluntary formations of territorial communities, entities that ensure national security and defense of the state, as well as enterprises that perform or co-perform state defense contracts.

Relevant changes are provided for by the Law of Ukraine № 4894-IX as of 28.05.2026 “On amendments to the Tax Code of Ukraine regarding the value added tax exemption on supply of the ground-based robotic complexes”, which entered into force on 31.05.2026.