Resolution № 831 of the Cabinet of Ministers of Ukraine (hereinafter – Resolution № 831) on 18.07.2024 amended Resolution № 178 of the Cabinet of Ministers of Ukraine as of 02.03.2022, "Certain peculiarities of zero value added tax rate during the martial law" (hereinafter – Resolution № 178).
Resolution № 831 was published in the newspaper "Uryadovyy kuryer" № 148 on 23.07.2024. According to Paragraph 2 of Resolution № 831, changes made to Resolution № 178 are applicable from 01.08.2024.
Adopted changes detail categories of institutions, product supply for refueling (additional fueling) or provision of transport for the needs of ensuring defense of Ukraine, protecting safety of population and interests of the state are taxed at zero value added tax rate.
According to Resolution № 178, with changes, from 01.08.2024, the Armed Forces of Ukraine are included in such institutions, as well as National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, other military formations formed in accordance with the laws, their units, military units, units, intelligence agencies, Ministry of Defense of Ukraine, State Border Service of Ukraine, State Service of Special Communication and Information Protection of Ukraine, Ministry of Internal Affairs of Ukraine, National Police of Ukraine, State Emergency Service of Ukraine, State Security Office of Ukraine, institutions, institutions or organizations maintained at the state budget’s expense.
In addition, changes to Resolution № 178 partly detailed list of products for which zero rate is applied, but such list is not defined as exhaustive.
Such products include spare parts, batteries, car tires, coolants, components, additional equipment, etc., defined by regulatory and technical documents for vehicles (in particular, special, specialized vehicles), as well as fuel and lubricants.