Changes in VAT Regulation During the Period of the Application of Martial Law ~ U-Tax Blog

Saturday, October 15, 2022

Changes in VAT Regulation During the Period of the Application of Martial Law

I was glad to speak at the meeting of the committee on tax and customs law of the Ukrainian Bar Association on the topic: "Changes in VAT Regulation During the Period of the Application of Martial Law".

Since the beginning of the full-scale invasion of the Russian Federation into Ukraine on 24 February 2022, a large number of amendments have been made to the Tax Code of Ukraine regarding VAT. 

The following three are the most notable among those amendments:

1) Introduction of a temporary reduced VAT rate of 7% for motor fuels; 

2) Governing the issue of the enjoyment of input VAT deduction without a registered VAT invoice for February-May 2022; and

3) Suspension of the operation of the VAT refund procedure for the period until July 2022.




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