RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/UKR/119 
29 July 2004 
 
 (04-3267) 
Working Party on the 
Accession of Ukraine Original:   English 
 
 
 
ACCESSION OF UKRAINE 
 
Submission from Ukraine  
 
Exemptions Granted under Effective Law to Legal Entities as to Payment of VAT 
  
 The following submission, dated 15 July 2004, is being circulated at the request of the 
Delegation of Ukraine. 
 
 
_______________ 
  
 WT/ACC/UKR/119 
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14010048 Returns from sales of goods (works, services), including im ports, which are used for the manufacturing of products 
under Contract No. 1346/38, shall be exempted from the value added tax.   05.02.97  
14010049 Exemption from payment of the tax by parties to the Agreement between the Government of Ukraine and the 
Government of the United States on Humanitarian and Technical Economic Cooperation, pursuant to the Law of 
Ukraine. 07.05.92  
14010050 Exemption from payment of the tax by parties to the Agreement between the Government of Ukraine and the 
Government of the United States of Amer ica regarding Assistance to Ukraine with the Liquidation of Strategic Nuclear 
Weapons and Prevention of Proliferation of Nucl ear Weapons, pursuant to the Law of Ukraine. 31.12.93  
14010051 Exemption from payment of the tax by parties to the Agreement between the Government of Ukraine and the 
Government of Germany regarding Consulting and Technical Cooperation, pursuant to the Law of Ukraine. 24.01.97  
14010052 Exemption of the European Union T echnical Assistance Program (TACIS) part icipations from payment of the tax, 
pursuant to the Law of Ukraine. 02.08.91  
14010053 Exemption from payment of the tax by parties to the Agreement for General Conditions and the Mechanism for 
Support of Production Cooperation of Enterprises and Industr ies of the CIS Member States, pursuant to the Law of 
Ukraine.  12.09.95  
14010066 The following transactions shall not be subject to VAT taxation: 
issuance (emission), placement into any forms of management and sale for cash of securities, which are issued into 
circulation (emitted) by business entities, the National Bank of Ukraine, the Ministry of Finances of Ukraine, local 
self-government authorities, pursuant to law, including  privatization and compensa tion papers (certificates), 
investment certificates, housing checks, land bonds and deri vatives; exchange of the said securities for ot her securities; 
settlement and clearing, registrar and depositary operations  on the securities market, as well as asset management 
operations. 01.10.97 
 
 
 
 
  
14010067 The following transactions shall not be subject to VAT taxation: 
transfer by a lessor (leasor) of property to a lessee (leasee)  into use in accordance with  terms and conditions of an 
agreement for operational rent (leasing) or leasing of land, as  well as return of such property to a lessor (leasor) upon 
expiry of the term of such agreement. 01.10.97  
14010068 The following transactions shall not be subject to VAT taxation: 
payment of interest or commission fees as part of rent (leas ing) payments calculated on basis of value of the property 
transferred into financial leasing (exclusive of a part of th e leasing payment that is paid as compensation for a part of 
value of the property transferred into financial leasing pursuant to the agreement)".   01.10.97  
14010069 The following transactions shall not be subject to VAT taxation: 
pledges of property to a lender (creditor) pursuant to a loan  agreement, and return of such property to the pledgor upon 
expiry of the term of such agreement; 01.10.97  
14010070 The following transactions shall not be subject to VAT taxation: 
transfer by a [Ukrainian] resident creditor of mortga ged property into a borrower' s ownership or possession;  01.10.97  
14010071 The following transactions shall not be subject to VAT taxation: 
payment of a principal amount and interest pursuant to terms and conditions of a mortgage agreement;  01.10.97  
14010072 The following transactions shall not be subject to VAT taxation: 
provision of insurance and re-insurance services as provided by the Law of Ukraine "On Insurance", social and 
pension insurance services; 01.10.97  
14010073 The following transactions shall not be subject to VAT taxation: 
turnover of foreign currency valuables (including in nationa l and foreign currency), bank metals, banknotes and coins 
of the National Bank of Ukraine, except for those that ar e used for numismatic purposes, whose taxation base is the 
sale price thereof, and issuance, sale and repayment of Stat e lottery tickets introduced pursuant to licenses from of the 
Ministry of Finances of Ukraine.   01.10.97   
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14010074 The following transactions shall not be subject to VAT taxation: 
provision of services concerned with collection, settlement a nd cashier servicing, attraction, placement and return of 
monetary funds under loan agreements , deposit agreements, de posit account agreements, insurance or commission 
agreements; extension, management a nd assignment of financial credits, cr edit guaranties and bank guarantees by 
persons who have issued such credits or guarantees; 01.10.97  
14010075 The following transactions shall not be subject to VAT taxation: 
trading for cash or securities in debt instruments, except  for transactions involving collection of debt and factoring 
(factoring transactions), except for factor ing transactions if the subject matter of debt is foreign currency valuables, 
securities, including compensation pape rs (certificates), inve stment certificates, hous ing checks, land bonds and 
derivatives; 01.10.97  
14010076 The following transactions shall not be subject to VAT taxation:  
payments for costs of government paid se rvices, which are provided to natural pers ons and legal entities by agencies of 
executive power and local self-government authorities if th e law mandates that such services must be obtained 
(provided), including payments for registra tions, obtained licenses (permits), certificates, in the form of fees, state 
duties etc.; 01.10.97  
14010077 The following transactions shall not be subject to VAT taxation: 
payment of wages, salaries, pension benefi ts, stipends, subsidies, gr ants, other payments in cash or in kind to natural 
persons at the cost of budgets or Social or Insurance Funds  under procedures specified by law: payment of dividends 
and royalties in cash or in the form of securities (cor porate rights), provision of co mmission (brokerage) and dealer 
services concerned with training in or management of securities, including privatizat ion and compensation papers 
(certificates), inventory certificates, hous ing checks, land bonds and derivatives on the Ukrainian securities market, as 
well as derivatives on stock, currency and commodity exchan ges organized under procedures provided by applicable 
laws. 21.08.99  
14010078 The following transactions shall not be subject to VAT taxation: 
transfer of capital assets as a contribution into the authorized  (charter) fund of a legal entity in order to form such an 
entity's integrated property complex in exchange for corporate interests issued by such an entity, including at the time 
of importation of capital assets into Ukraine's customs te rritory (except for excisable goods) or exportation thereof out 
of Ukraine's customs territory; sale for consideration of a taxpayer's aggregate gross assets (taking into account the 
value of goodwill) to another taxpayer. 
 
Return of capital assets initial ly contributed into the authorized (charter) f und of a legal entity by other legal entities or 
natural persons in the event of their w ithdrawal from among the founders or partic ipants of such a legal entity, or in 
case of liquidation of such a legal enti ty, including in case of importation thereof into Ukraine's customs territory 
(except for excisable goods) or exportation thereo f out of Ukraine's customs territory.   01.10.97 
 
 
 
 
  
14010080 The following transactions shal l be exempted from VAT taxation: 
sale of domestic baby food products by "Milk Kitchen" faci lities and specializ ed stores and outlets that carry out 
functions of distribution points, under procedures and pursuan t to a list approved by th e Cabinet of Ministers of 
Ukraine; 01.10.97  
14010081 The following transactions shal l be exempted from VAT taxation: 
sale (subscription) and delivery of domes tic periodicals of printed mass media; 01.10.97 Suspended for 2004  
14010082 The following transactions shal l be exempted from VAT taxation: 
sale of domestically published books; 01.10.97 Suspended for 2004 
14010083 The following transactions shal l be exempted from VAT taxation: 
sale of domestically published student  copy-books, textbooks and school-books. 01.10.97   
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14010084 The following transactions shal l be exempted from VAT taxation: 
provision, in accordance with a list approved by the Cabinet of Ministers of Ukraine, of higher education, secondary 
education, vocational education and primary education servic es by educational institutions, which have special permits 
(licenses) authorizing to provide such services, and child ren up-bringing and education services by culture clubs in 
rural localities, children's music a nd artistic schools, arts schools; 01.10.97  
 
14010085 The following transactions shal l be exempted from VAT taxation: 
sale of specially designated products fo r disabled persons pursuant to a list a pproved by the Cabinet of Ministers of 
Ukraine; 01.10.97  
14010086 The following transactions shal l be exempted from VAT taxation: 
services concerned with delivery of pension bene fits and cash allowances to the population; 01.10.97  
14010087 The following transactions shal l be exempted from VAT taxation: 
provision of services concerned with registration of civil stat us acts by government organizations authorized to effect 
such registrations pursuant to law;  01.10.97  
14010088 The following transactions shal l be exempted from VAT taxation: 
sale of drugs and medical products registered in Ukraine under procedures provided by law, including provision of 
services concerned with such sale by drugstores;  
 01.10.97 Suspended for 2004 (except for 
sale of medicines and products 
of medical use allowed for the 
application in Ukraine in 
accordance with the list 
approved by the Cabinet of 
Ministers of Ukraine) 
14010089 The following transactions shal l be exempted from VAT taxation: 
provision of health care services, in accordance with the lis t approved by the Cabinet of Ministers of Ukraine, by 
health care institutions that have special permits (licenses) to provide such services; 
 01.10.97 Suspended for 2004 (except for 
the services included in the list 
approved by the Cabinet of 
Ministers of Ukraine) 
14010090 The following transactions shal l be exempted from VAT taxation: 
sale of tickets for sanatorium/resort-based treatment of and recreation for children at institutions in accordance with a 
list approved by the Cabinet of Ministers of Ukraine. 
 
The said exemption shall not apply to sales of [ab ove referenced] tickets to foreign residents.   
 01.10.97 Suspended for 2004 (except for 
the sale of tickets for the 
sanatorium and resort treatment 
of children in institutions 
included in the list approved by 
the Cabinet of Ministers) 
14010091 The following transactions shal l be exempted from VAT taxation: 
provision of services under procedures and within norms a pproved by the Cabinet of Ministers of Ukraine, which 
services are concerned with: keeping of children in pr e-school institutions, boarding schools, detention rooms in 
institutions of the Ministry of Internal Affairs of Ukraine, 01.10.97  
14010092 The following transactions shall be exempted from VAT taxation:  
provision of services concerned with keeping of persons at homes for elderly people,  nursing homes and homes for 
disabled persons, board and accommodati on for homeless persons at places speci ally designated for such purposes, 
under procedures and within limits of norms approve d by the Cabinet of Ministers of Ukraine;  01.10.97  
14010093 The following transactions shal l be exempted from VAT taxation: 
provision of services concerned with nutrition of children in  schools, vocational schools, and persons at health care 
institutions, under procedures and with in limits of norms approved by the Cabinet of Ministers of Ukraine; 01.10.97  
14010094 The following transactions shal l be exempted from VAT taxation: 
provision of services under procedures a nd within limits of norms approved by th e Cabinet of Ministers of Ukraine, 
which services are concerned with nutrition, supplies of personal effects, household and other services that are 
provided to convicts in penitentiary sy stem institutions pursuant to a list approved by the Cabinet of Ministers of 
Ukraine;  01.10.97   
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14010095 The following transactions shal l be exempted from VAT taxation: 
provision of services by State employment centres in Ukra ine pursuant to a list approved by the Cabinet of Ministers 
of Ukraine;  01.10.97 Suspended for 2004  
14010096 The following transactions shal l be exempted from VAT taxation: 
provision of services by Ukrainian archival institutions, which services are concerned with furnishing of documents 
from the Ukrainian National Archival Fund to legal entities a nd natural persons, as well as sales to Ukrainian archival 
institutions of Ukrainian National Archival Fund documents  that are owned by legal entities and natural persons 
pursuant to Ukrainian law; 01.10.97 Suspended for 2004 
14010098 The following transactions shal l be exempted from VAT taxation: 
provision of religious services and sale of religious articles  by religious organizations pur suant to a list approved by the 
Cabinet of Ministers of Ukraine;  01.10.97  
14010099 The following transactions shal l be exempted from VAT taxation: 
provision of burial services by any tax payer; 01.10.97  
14010100 The following transactions shal l be exempted from VAT taxation: 
transfers of confiscated property, lost items, treasures or property declared as owne rless into the disposal of 
governmental authorities or organi zations authorized to store or  sell same pursuant to law; 01.10.97  
14010101 The following transactions shal l be exempted from VAT taxation: 
transfer of land plots, on which real estate is located, or la nds free of constructions in the event that such a transfer is 
permitted pursuant to the provisions of the Land Code of Ukraine; 01.10.97 Suspended for 2004 
14010102 The following transactions shal l be exempted from VAT taxation: 
free transfers of rolling-stock by one common-use railroad or  common-use railroad transport enterprise to other state-
owned railroads or common-use railroad transport enterprise s under procedures specified by the Cabinet of Ministers 
of Ukraine; 01.10.97  
14010103 The following transactions shal l be exempted from VAT taxation: 
privatization of state-owned and communal property, and privatization on a non-paid basis of housing, including 
common-use space in multi-apartment buildings, as well as provision of services (works ), which under law must be 
obtained as a mandatory pre-condition to privatizatio n of housing, household land plots and land shares. 03.10.97 Suspended for 2004  (except for 
free of charge privatization of 
real estate) 
14010104 Costs of transactions involving sales or transfers into ownership of newly built housing to natural persons for furthe r 
use thereof as a place of residence shall be exempted from VAT taxation.   03.10.97 
 Suspended for 2004 
14010105 The following transactions shal l be exempted from VAT taxation: 
Provision of charitable assistance, to with: free transfers of goods (works, services) to pers ons named in paragraphs "a" 
and "b" in Sub-item 7.11.1 of Article 7 of the Law of Ukraine "On Company Profit Tax" with an aim of their direct use 
for charitable purposes, as well as transactions involving free transfers of  such goods (works, se rvices) to acquirers 
(subjects) of charitable assistance pursuant to law. 13.12.97  
14010107 The following transactions shal l be exempted from VAT taxation: 
sale of goods (works, services), excep t for excisable goods, gambling business, purchased products by enterprises and 
organizations of Citizens' Associations of  Disabled Persons that have full title to their property, wherein the number of 
disabled persons, who are employed on a full-time basis, was at the previous reporting period not less than 50% of the 
total number of the employees, and provided that the labour  remuneration fund for such disabled persons at the 
previous reporting period was not less than 25% of the tota l amount of payroll expenses that are treated as gross 
production (turnover) expenses. 
The said enterprises and organizations of the Citizens' Associ ations of Disabled Persons shall be entitled to draw upon 
this exemption if they have an authorization to use su ch exemption that is issued by the Inter-Departmental 
Commission for Affairs of Enterprises and Organizations of Citizens' Associations  of Disabled Persons pursuant to the 
Law of Ukraine "On Fundamentals of So cial Protection for Disabled Persons in Ukraine".  Tax returns of such 
enterprises shall be filed pursuant to procedures specified by the Central Tax Agency of Ukraine.   01.10.97 
   
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14010109 The following transactions shal l be exempted from VAT taxation: 
free transfers of goods (works, services) of their own pr oduction by auxiliary farms a nd medical production workshops 
(shops, departments) of boarding homes and territorial centres for elderly (retired)  persons, provided that such transfers 
are done for the above referenced institutions' own needs; 01.10.97  
14010110 The following transactions shal l be exempted from VAT taxation: 
provision in rural localities by agricultural producers of se rvices concerned with repair s of schools, kindergartens, 
boarding schools, health care institutions  (within limits of one non-taxed minimum citizen income per month for a 
person), provision of foodstuffs produced by them and servi ces concerned with tillage of land for families with many 
children, labour and war veterans, persons  rehabilitated as innocently prosecuted, persons who received disabilities at 
work, persons disabled from childhood, lone elderly persons , persons who suffered as a result of the Chernobyl 
Catastrophe, and for schools, kindergartens, boarding schools and health care institutions;  01.10.97  
14010111 The following transactions shal l be exempted from VAT taxation: 
provision of services in rural localities by agricultural producers during a period, within which field work is done, that 
are concerned with nourishment of mach ine-operators and cattle-breeders with foodstuffs produced by such producers 
at field canteens; 01.10.97  
14010112 The following transactions shall be exempted from VAT taxation;  
sale of goods (works, services), which are meant for needs of  diplomatic representative offices, consulates of foreign 
countries and representative offi ces of international organizations in Ukraine,  as well as for use by the diplomatic corps 
of such diplomatic missions and members of their families who reside together with the members of such corps.   
 
Exemption procedures and a list of operati ons and transactions that are subject to exemptions shall be specified by the 
Cabinet of Ministers of Ukraine proceeding from the reciprocity principle with respect to each particular state.  01.10.97  
14010113 The following transactions shal l be exempted from VAT taxation: 
importation (sending) into Ukraine's customs territory of goods (works, services), (excep t for excisable goods), which 
are meant for needs of diplomatic repres entative offices, consulates of foreign countries and repres entative offices of 
international organizations in Ukraine, as well as for use by the diplomatic corps of such diplomatic missions and 
members of their families who reside together with the members of such corps. 01.10.97  
14010115 The value added tax shall be assessed at  a zero rate upon transa ctions involving:  
sale of products that have been brought out (exported) by a taxpayer out side the customs territory of Ukraine. 01.10.97  
14010116 The value added tax shall be assessed at  a zero rate upon transa ctions involving:  
sale of works (services) that are meant for use and consumption outside the customs territory of Ukraine. 01.10.97  
14010117 The value added tax shall be assessed at  a zero rate upon transa ctions involving:  
sale of goods (works, services) to retail  trading enterprises that are located within Ukrainian te rritory at customs 
control zones (duty-free stores), pursuant to procedures  specified by the Cabinet of Ministers of Ukraine. 01.10.97  
14010118 The value added tax shall be assessed at  a zero rate upon transa ctions involving:  
provision of transport services concerned with carriage of passengers and cargos beyond the customs border of 
Ukraine. 01.10.97  
14010124 Costs of packaging that is specified pursuant to terms and conditions of an agreemen t (contract) as returnable 
(pledgable) shall not be included into the taxation base.   01.10.97   
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14010127 Operations involving importation (sending) into Ukraine' s customs territory pursuant to the Law of Ukraine "On 
Stimulation of Automobile Production in  Ukraine" of products (including auto mobile sets), which are used for 
construction and production activities of enterprises concerne d with production of automobiles, buses and component 
parts thereto.  A list of such products (including automobile  sets), with specification of codes in accordance with the 
Ukrainian Classification of Goods for Foreign Economic Ac tivities, as well as proce dures for and quantities of 
importation of such products shall be specified by the Cabi net of Ministers of Ukraine, if such products are not 
manufactured in Ukraine, shall be exempted fro m VAT taxation temporaril y until 1 January 2008;  
 21.10.97 
 01.01.2008 
Suspended for 2004 (except for 
the enterprises producing 
automobiles, autobuses and 
spare parts therefore with 
investment and implementing 
an investment program 
approved by the Cabinet of 
Ministers by 1 January 2004) 
14010128 Transactions involving sales of autom obiles, buses and component parts thereto produced by residents that are engaged 
in activities pursuant to the Law of Ukra ine "On Stimulation of Automobile Produc tion in Ukraine" shall be subject to 
the value added tax at a zero rate until 1 January 2008.  These resident producers shall be obligated to have an 
investment program approved by the Ca binet of Ministers of Ukraine.   
 21.10.97 
 01.01.2008 
Suspended for 2004 (except for 
the enterprises producing 
automobiles, autobuses and 
spare parts therefore with 
investment and implementing 
an investment program 
approved by the Cabinet of 
Ministers by 1 January 2004) 
14010129 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: 
sale of products that ha ve been brought out (exported) by a taxpa yer beyond Ukraine's customs borders. 
(in the event of bringing out (exportation) of products outsi de Ukraine's customs territory  through barter (commodity 
exchange) transactions, the amount of th e value added tax, which is paid (asse ssed) in connection with purchases of 
products), shall not be carried over to increase a tax credit, but shall be trea ted as gross production (turnover) expenses 
of the taxpayer);  01.10.97 
 
 
 
 
 01.01.2005 
 
14010130 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: 
sale of works (services) that are meant for use and consumption outside the customs territory of Ukraine. 
(in the event of bringing out (exportation) of works (ser vices) outside Ukraine's customs territory through barter 
(commodity exchange) transactions, the amount of the value added tax, which is paid (assessed)in connection with 
purchases of products), shall not be ca rried over to increase a tax credit, but shall be treated as gross production 
(turnover) expenses of the taxpayer); 01.10.97 
 
 
 
 
 01.01.2005 
 
14010131 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: 
sale of goods (works, services) to retail trading enterprise s, which are located within Ukrainian territory at customs 
control zones (duty-free stores), pursuan t to procedures as are specified by the Cabinet of Ministers of Ukraine. 01.10.97  
14010132 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: 
provision of transport services concerned with carriage of passengers and cargo beyond the customs border of Ukraine. 01.10.97  
14010135 The following transactions shal l be exempted from VAT taxation: 
importation into Ukraine's customs territory of sea fishery products (fish, mammals, mussels, Crustaceans, water plants 
etc., refrigerated, salted, ch illed, canned, processed into flour or ot her products), which are extracted (caught, 
produced) by ships registered in the State Ship Registry of Ukraine or the Ship Book of Ukraine. 01.10.97 
 
 
 Suspended for 2004 
14010136 The value added tax shall be assessed at  a zero rate upon transactions involving: 
sale to processing enterprises of milk and meat in live we ight by agricultural producers of all forms of ownership and 
forms of business.  01.01.98   
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14010139 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of:  
sale to processing enterprises of milk and meat in live we ight by agricultural producers of all forms of ownership and 
forms of business. 01.01.98  
14010140 No value added tax shall be levied upon crude oil (UC PFEA code 2709 00), natural gas condensates (UCPFEA code 
2709 00 10 00) and natural gas in gaseous form (UCPFEA code  2711 21 00 00), as well as fuel  elements (cartridges) 
non-irradiated (UCPFEA code 8401 30 00 00), rods with buma bic absorbers, absorber rods for management and 
protection systems (UCPFEA code 840140 90 00), originating from the customs territory of the Russian Federation 
and meant for Ukraine's customs territory, in the event of importation thereof from 1 July 2001.   01.02.98  
14010142 The value added tax shall be assessed at  a zero rate upon transa ctions involving:  
sale of goods (works, services), excep t for excisable goods, gambling business, purchased products by enterprises and 
organizations of the Citizens' Associations  of Disabled Persons mentioned in Sub-po int 5.2.1 of Item 5.2 in Article 5 of 
the Law.   
 
Decisions to apply this norm shall be adopted by such en terprises and organizations i ndependently once a year.  A 
taxpayer enterprise or organization shall file a statement about its decision with a competent Tax Service authority not 
later than one month prior to the beginning of a calendar ye ar (for newly established en terprises and organizations – 
not later than one month prior to commencement of a reporting quarter.   11.04.98 
 
 
 
 
 
 
  
14010143 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of:  
sale of goods (works, services), excep t for excisable goods, gambling business, purchased products by enterprises and 
organizations of the Citizens' Associations  of Disabled Persons mentioned in Sub-po int 5.2.1 of Item 5.2 in Article 5 of 
this Law. 
 
Decisions to apply this norm shall be adopted by such en terprises and organizations i ndependently once a year.  A 
taxpayer enterprise or organization shall file a statement about its decision with a competent Tax Service authority not 
later than one month prior to the beginning of a calendar ye ar (for newly established en terprises and organizations – 
not later than one month prior to commencement of a reporting quarter.   11.04.98 
 
  
 
 
  
14010144 If under agreements, which were entered prior to the entry into force of this Law and which provided for operations 
and transactions exempted from taxation in accordance with Sub-point "d", Item 1 in Article 5 of the Decree of the 
Cabinet of Ministers of Ukraine "On the Value Added Tax", there were expenses incurred or payments made prior to 
the entry into force of this Law, ta xpayers that are parties to such agreements shall pay tax on operations and 
transactions under such agreements in accordance  with the rules specified in the said Decree. 02.10.97  
14010148 Products, equipment and services, which are supplied for m onies of non-repayable assistance from the Government of 
Japan within the framework of the Memorandum for Establishm ent of the Japanese Centre in Ukraine shall exempted 
from taxation.   08.01.98  
14010149 Parties to the Agreement between the Government of Uk raine and the Government of the Swiss Confederation for 
Non-Repayable Financial Assistance for the Project "Protecti on of Health of Mother and Children (Neontology) shall 
be exempted from payment of the tax. 07.08.98   
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14010150 The following transactions shall not be subject to VAT taxation:  
free transfers into state ownership or communal ownership to communities of villages, townships, towns, cities or into 
joint ownership of properties in all ow nership forms, which are on the books of one taxpayer and are transferred onto 
the balance of another taxpayer, if such transactions are accomplished pursuant to decisions of the Cabinet of Ministers 
of Ukraine, central and local agencies of executive power, local self-government authori ties adopted with in the limits 
of their powers.   
 
This provision shall apply to transactions involving free tr ansfers of properties from th e books of a state-owned or 
communal taxpayer onto the books of another state-owned or communal legal entity, which are carried out pursuant to 
a decision of a governmental authority or a local self-govern ment authority that has jurisdiction on such a taxpayer and 
such a legal entity.   28.03.98 
 
 
 
 
 
 
 
  
14010151 Operations involving importation (se nding) from outside of Ukraine's customs border of products and works (services) 
accessory to such products for the benefit of retail trading stores located within Ukrainian territory at customs control 
zones (hereinafter referred to as, the "Duty-Free Stores"), a nd into the territory of cust oms licensed warehouses located 
within Ukrainian territory (hereinaft er referred to as, the "Licensed Warehouses"), shall not be subject to VAT 
taxation.  01.10.98  
14010154 The following transactions shal l be exempted from VAT taxation: 
provision of services concerned with carriage of passengers by city transport, tariffs for which carriage are governed 
under procedures provided by law, except for operations and transactions involving the leas ing (rental) of passenger 
vehicles. 01.10.97 
  
14010156 Existing procedures for payment of the value added tax for transactions involving provision of services concerned with  
carriage of passengers and cargo in transit through Ukrainia n territory and ports shall be preserved until 1 January 
2004.   01.10.97 01.01.2005 
14010165 No value added tax shall be levied in the event of impor tation of products and other articles (except for excisable 
goods) from outside Ukraine's customs territory into the territo ry of the Auto Port "Krakovets" for use within the Auto 
Port's territory for the period of functioning  of the Special Economic Zone "Javoriv". 
This regime shall not apply to tran sactions involving sale of excisable goods and products in Groups 1-24 of the 
Ukrainian Classification of Goods fo r Foreign Economic Activities, as well  as operations involving importation 
(sending) into Ukraine's customs territory of the said products. 17.02..99 01.01.2020 
14010166 Operations involving importation into Ukraine's customs te rritory of machinery and equi pment for implementation of 
an investment project, which is approved pursuant to proc edures specified in the Law of Ukraine "On the Special 
Regime for Investment Activities of Prio rity Development Territories in the Lu hansk Oblast", but not more than for 
five years, shall be exem pted from VAT taxation.   
 This regime shall not apply to tran sactions involving sale of excisable goods and products in Groups 1-24 of the 
Ukrainian Classification of Goods fo r Foreign Economic Activities, as well  as operations involving importation 
(sending) into Ukraine's customs territory of the said products. 04.02.99 
 
 
 
  
 
 01.01.2030 
14010167 No value added tax shall be levied upon products and othe r articles (except for excisa ble goods) imported pursuant to 
the Law of Ukraine "On the Special Economic Zone "Zakarpa ttia" from outside Ukraine's customs territory into the 
territory of the Special Ec onomic Zone "Zakar pattia" for use within the Zone; 
 
This regime shall not apply to tran sactions involving sale of excisable goods and products in Groups 1-24 of the 
Ukrainian Classification of Goods fo r Foreign Economic Activities, as well  as operations involving importation 
(sending) into Ukraine's customs territory of the said products.   09.01.99 01.01.2029 
14010168 Transactions involving sales and free transfers of devices, equipment, materials to scien tific institutions and scient ific 
organizations, higher educational institutions of III - IV A ccreditation Levels recorded in the State Registry of 
Scientific Organizations, which are provided with State suppor t, on condition that they will be used exclusively for 
their own needs, shall be exempted from VAT taxation; 22.12.98   
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code Exemption Commencement of 
the exemption Termination of the exemption 
1401070 For the period of performance of works for the preparation dismantling and dismantling of the energy blocks of the 
Chernobyl Atomic Energy Station for the exploitati on and transformation of the "Cover" object into the 
environmentally safe system performed at the cost of the international assistance programs and supplied both free of 
charge and with compensation or at the cost of the funds envisaged in the state budget as a share of Ukraine in the 
Chernobyl fund "Cover" or to implement the internati onal program – the Action Plan for the Object Cover in 
accordance with the rules of the Framework Agreem ent between Ukraine and the European Bank for the 
Reconstruction and Development with regard to the deve lopment of the Framework Agreement between Ukraine and 
the European Bank for the Reconstructi on and Development, the Government of  Ukraine and the Chernobyl Atomic 
Energy Station with regard to the act ivity of the Chernobyl fund "Cover" and the Agreement on the Grant (Chernobyl 
Nuclear Station Nuclear Safety Project) between the Eur opean Bank for the Reconstruction, the Government of 
Ukraine and the Chernobyl Atomic Station: 
Import into the customs territory of Ukraine of goods (raw materials, materials and equipment) are exempt from VAT. 
The privileges do not apply to transa ctions with goods subject to the exci se and products in Groups 1-24 of the 
Ukrainian Commodity Nomenclature Classi fication for Foreign Ecnomic Activity. 13.01.99 
 
 
 
 
 
  
14010173 Transactions involving sale of cosmic  equipment, space carrier rockets, sp acecraft and ground-based segments of 
space systems, and their units, systems and component parts,  which are manufactured by entities engaged in outer 
space-related activities, shall be exempted from taxation tem porarily until 1 January 2009. 27.11.98 01.01.2009 
14010174 For a period of functioning of the Special Economic Zone "Slavutych", operations invol ving importation (sending) of 
machinery, equipment, component parts thereto into the territory of the SEZ "Slavutych" by entities operating in the 
SEZ "Slavutych" for their own production needs in connection with implementati on of investment projects shall be 
exempted from VAT taxation for a period of implementation of such investment projects, but not more than for five 
years.   
 
This regime shall not apply to tran sactions involving sale of excisable goods and products in Groups 1-24 of the 
Ukrainian Classification of Goods fo r Foreign Economic Activities, as well  as operations involving importation 
(sending) into Ukraine's customs territory of the said products.  30.06.99 01.01.2020 
14010175 No value added tax shall be levied in the event of e xportation of products and other articles (except for excisable 
goods) from outside Ukraine's customs territory into the territo ry of the Special Economic Zone "Azov" for use within 
this Zone.  
 
This regime shall not apply to tran sactions involving sale of excisable goods and products in Groups 1-24 of the 
Ukrainian Classification of Goods fo r Foreign Economic Activities, as well  as operations involving importation 
(sending) into Ukraine's customs territory of the said products. 14.01.99 01.01.2059 
14010178 Amounts of the value added tax, which are payable into th e budget by agricultural enterprises of all ownership forms 
for milk, livestock, poultry, as well as for dairy and meat  products made in their own production workshops, shall 
remain at the full disposal of the agri cultural enterprises, and shall be directed to support their own production of 
livestock products and poultry products.  01.01.99 01.01.05 
14010179 The following transactions shall not be subject to VAT taxation: 
return of capital assets prev iously contributed into a legal entity's author ized (charter) fund by other legal entities or 
natural persons in the event of their wit hdrawal from among the founders or participan ts of such a legal entity, or in the 
event of liquidation of such a legal entity, including in case of importation thereof into Ukraine's customs territory 
(except for excisable goods) or exportation thereof beyond Ukraine's customs territory. 21.08.99  
14010180 Transactions involving payments for costs of fundamental research, scientific research and R & D services that are 
provided at the expense of the State Budget of Ukraine shall be exempted from VAT taxation; 21.08.99  
14010182 
 Equipment, materials and services that are funded by th e Dutch Party within the Agreement between the Cabinet of 
Ministers of Ukraine and the Government of the Kingdom of  The Netherlands for Technica l and Financial Cooperation 
shall be exempted from VAT exemption. 20.04.99   
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the exemption Termination of the exemption 
14010183 Enterprises in the ship-building industry in Ukraine specifi ed pursuant to Art. 1 of the Law of Ukraine "On Measures 
for State Support of the Ship-Building Industry in Ukraine"  shall be exempted from payment of the value added tax 
upon operations involving importati on (sending) into Ukraine's customs territo ry of materials, machinery and package 
equipment (heReniafter referred to as, the "Products"), which are used for building of ships (except for excisable 
goods), if such Products are not manufactured in Ukraine or  Products, which are manufactured, but do not comply with 
certificate requirements of international classification societie s or requirements of clients th at have placed orders for 
ships as specified by terms and conditions of contracts.  Th e list and quantities of these Products shall be approved by 
the Cabinet of Ministers of Ukraine on an annual basis pur suant to contracts entered into by these enterprises. 01.01.00 01.01.05 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010184 Transactions involving sales of the Products manufactured by the enterprises in the ship-building industry specified 
pursuant to Art. 1 of the Law of Ukraine "On Measures fo r State Support of the Ship-Building Industry in Ukraine" 
shall be subject to the value adde d tax at the expense of funds of the State Budget of Ukraine;  
 01.01.00 01.01.05 
The privilege is suspended for 2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010187 Costs of design services that are used  by domestic designers under contracts of  enterprises in the ship-building indus try 
specified pursuant to Art. 1 of the Law of Ukraine "On M easures for State Support of the Ship-Building Industry in 
Ukraine" shall be exempted from VAT taxation. 
 01.01.00 01.01.05 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010188  Costs of investment projects for a pe riod of implementation thereof, which projects are approved pursuant to the 
procedures laid down by the Law of Ukraine "On the Sp ecial Regime for Investment Activities within Priority 
Development Territories in the Zhytomir Oblast", but not more than for five years, and operations involving 
importation (sending) of machinery, equipment and com ponent parts thereto by business entities for their own 
production needs into Ukraine's customs territory within the territories of the Priority Development Te rritories, in 
connection with implemen tation of investment projects approved pursuan t to the procedures laid down by this Law 
shall be exempted from VAT taxation.   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 03.12.99  
14010189 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: 
sale of products manufactured at the expense of the State Budg et of Ukraine to enterprises in the ship-building industry 
pursuant to Art. 1 of the Law of Ukraine "On Measures fo r State Support of the Ship-Building Industry in Ukraine". 
 01.01.00 01.01.05 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010191 Equipment and services, which will be provided under the Gran t by Japanese natural persons or Japanese legal entities,  
within the Agreement between the Cabinet of Ministers of  Ukraine and the Government of Japan for the Japanese 
Culture Grant for Supplies of Musical Instruments to the Na tional Philharmonic Society of Ukraine, shall be exempted 
from VAT taxation.   27.07.99   
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the exemption Termination of the exemption 
14010192 Equipment and services, which will be provided under the Gran t by Japanese natural persons or Japanese legal entities,  
within the Agreement between the Cabinet of Ministers of  Ukraine and the Government of Japan for the Japanese 
Culture Grant for Supplies of Audiovisual Equipment to the National Museum of Ukrainian History, shall be exempted 
from VAT taxation.   12.11.99  
14010193 Equipment, materials and services, which are funded by the Swiss Part y on a non-paid basis, and equipment, which is 
temporarily imported for projec t implementation needs, within the Agr eement between the Government of Ukraine 
and the Government of the Swiss Confederation for Techni cal and Financial C ooperation, shall be exempted from 
VAT exemption.   09.06.99  
14010194 
 Operations involving importation by enti ties engaged in outer space-related activities into Ukraine's customs territory 
of products, which are used for the manufacturing of cosmic  equipment (including units, systems and their component 
parts for space complexes, space carrier  rockets, spacecraft and ground-based se gments of space systems), if such 
products are not manufactured in Ukrain e, shall be exempt ed from taxation. 
Procedures for and quantities of importa tion of the said products, as well as  a list of such products (except for 
excisable goods), with specification of th eir codes in accordance with Harmonize d System of Product Description and 
Coding and the list of enterprises (organizations) that im port such products, shall be specified by the Cabinet of 
Ministers of Ukraine 25.04.00 01.01.09 
14010195 
 No value added tax shall be imposed in the event of impor tation of products and other ar ticles (except for excisable 
goods) from outside Ukraine's customs territory into the territo ry of the SEZ "Reni" for use within the SEZ "Reni";  
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products.  17.05.00  
14010196 
 No value added tax shall be levied in the event of expor tation of products and other articles (except for excisable 
goods) from outside Ukraine's customs territory into the terri tory of the SEZ "Porto-Franco" for use within the SEZ 
"Porto-Franco"  
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.05.2000  
14010197 
 Costs of operations involving supplies by state-owned and communal libraries of pa id services to natural persons and 
legal entities shall be exempted from VAT taxation. 05.05.2000  
14010198 The following transactions shall not be subject to VAT taxation: 
supply by out-of-school educational institutions of paid  out-of-school services to pupils and students.  01.08.2000  
14010199 Operations involving importation (sendi ng) of drugs registered in Ukraine und er legislatively sp ecified procedures 
(with the list of such drugs being approved the Cabinet of Ministers of Ukraine), machinery, equipment, component 
parts thereto, software for intellect ual property (except for excisable goods),  which are imported (sent) into the 
territory of the SEZ "Resort Polis "Truskavets"" by entities operating in the SEZ "Resort Polis "Truskavets"" for their 
own production needs in connection with  implementation of investment pr ojects approved by the Executive 
Committee of the Truskavets City Rada, shall be ex empted from payment of the value added tax.   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 07.04.99   
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code Exemption Commencement of 
the exemption Termination of the exemption 
14010200 Operations involving importation (sending) of machinery,  equipment and component parts thereto into Ukraine's 
customs territory – within the territory of Kharkiv – by business entities for their own production needs in connection 
with implementation of these investment projects pursuant to agreements (contrac ts) entered into with the Board, in 
accordance with the Law of Ukraine "On the Special Regi me for Investment Activities within the Territory of 
Kharkiv", shall be exempted from VAT taxation for a period of implementation of investme nt projects, but not more 
than for five years.   
This exemption shall not apply to imports of excisa ble products into Ukraine's customs territory.    
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 03.06.2000  
14010201 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods excluding products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or manufactured theReni, but 
do not comply with technical characteristics and international standards, in the event of importation into Ukraine by 
the Technological Park "Semic onductor Technology and Material s, Optoelectronics and Sens or-Based Equipment", its 
participants, subsidiaries and joint ventures in the cour se of implementation of inve stment and innovation projects 
under procedures specified in the Law of Ukraine "On the Sp ecial Regime for Investment and Innovation Activities of 
Technological Parks". 
 
The nomenclature and quantities of imported raw materials, materials, machinery, equi pment, component parts and 
other articles shall be determined at the time of re gistration of investment and innovation projects.   27.06.2000  
14010202 In the event of importation into Ukraine's customs territo ry of goods (works, services) and other material valuables 
meant for performance of a product distribution agreement, customs fees (except for customs duties) and the value 
added tax shall not be levied. 13.10.99  
14010204 Costs of transactions involving sales by  production and trading enterprises of children's festive presents, as well as  
tickets for New Year and Christmas events, which are purchased  with monies of the Social Insurance Fund of Ukraine, 
Trade Union committees of enterprises and organizations, shall be exempted from VAT taxation. 01.12.2000 
and is renewed 
annually as from 
1 December of the 
given year Annually from 1 December of 
the current year until 15 January 
of the given year  
14010208 The following operations shall be exempted from taxation: 
importation (sending) into Ukraine's customs territory of materials, machinery and package equipment, except for 
excisable goods, which are used for the manufacturing of armoured combat vehicles if such products are not 
manufactured in Ukraine or those products, which are manufact ured but do not comply with requirements of clients 
that order armoured combat vehicles that are set out in c ontracts.  The list and quantities  of these products shall be 
specified on an annual basis by the Cabinet of Ministers of Ukraine pursuant to contracts entered into by these 
enterprises. 
 01.01.2001 
 
 01.01.06 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010209 Transactions involving sales of goods (works, services), wh ich are used by the enterprises of the Concern "Armoured 
Vehicles of Ukraine" – performers of State defence pr ocurement orders and international contracts for the 
manufacturing and modernization of armoured  combat vehicles, shall be taxed at a zero rate.  The list of enterprises of 
the Concern "Armoured Vehicles of Ukraine" shall be approve d by the Cabinet of Ministers of Ukraine in accordance 
with contracts entered into by these enterprises.   
 01.01.2001 01.01.06 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract)  
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the exemption Termination of the exemption 
14010210 Transactions involving sales of armoured combat vehicles  and component parts thereto, which are sold to a State 
procurement client or a client under an international contract, shall be subject to the value added tax at a zero rate. 
The list of enterprises of the Concern "Armoured Vehicles of  Ukraine" shall be approved by the Cabinet of Ministers 
of Ukraine in accordance with contracts entered into by these enterprises. 
 01.01.2001 01.01.06 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010211 The following transactions shall be exempted from VAT taxation:  
performance of research and developm ent works by national developers under contracts for the sale of armoured 
combat vehicles entered into by the said enterprise s of the Concern "Armoured Vehicles of Ukraine".   
 01.01.2001 01.01.06 
The privilege is suspended for 2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010212 In the event of bringing out (export) of goods (works, services) beyond Ukraine's cust oms territory through barter 
(commodity exchange) transactions, the amount of the value added tax, which is paid (a ssessed) in connection with 
purchases of goods (works, services), shal l not be carried over to increase a tax credit, but shall be treated as gross 
production (turnover) expenses of the taxpayer.  01.01.2003 01.01.2005 
14010213 The effect of Item 7.7 in Article 7, Items 10.1 and 10.2 in  Article 10 of this Law in the part relating to payments in to 
the budget of the value added tax upon transactions involving sales of goods (works, servic es) produced by agricultural 
enterprises, including products (except for excisable goods ) made under tolling arrangements with their own raw 
materials, excluding sales to processing enterprises of milk and meat in live weight, which transactions are carried by 
the agricultural producers irrespective of  organizational-legal forms and owners hip forms, in which amounts received 
from sales of agricultural products made by such agricultur al enterprises and products resulting from their processing 
for the previous reporting (tax) year are not less than 50% of the total amount of gross revenue s of the enterprises, shall 
be suspended until 1 January 2005.   10.02.2001 01.01.2005 
14010214 No value added tax shall be levied in the event of e xportation of products and other articles (except for excisable 
goods) from outside Ukraine's customs territo ry for the period of functioning of th e Special Economic Zone "Javoriv".  
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 24.04.2001 
  
14010215 No import duty shall be levied in the event of importati on of products and other articles (except for excisable goods)  
from Ukraine's customs territory into territories of enterpri ses in the ship-building industry and the turnover thereof 
within the SEZ "Mykolajiv" under inter-plant cooperation fo r the period of functioning of  the Special Economic Zone 
"Mykolajiv", and the value adde d tax shall be levied thereon at a zero rate.  Procedures for determination of a list of 
such products and articles shall be specified by the Cabinet of Ministers of Ukraine  
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products.   24.04.2001 
   
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14010216 Operations involving importation (sending) of machinery,  equipment and component parts thereto into Ukraine's 
customs territory – into the Priority Development Terri tory – by business entities for their own production needs 
associated with implementation of investment projects  shall be exempted from VAT taxation for a period of 
implementation of such investments pr ojects approved under procedures specified by the Law of Ukraine "On the 
Special Regime for Investment Activities within the Priority  Development Territory in the Volyn Oblast", but not more 
than for five years.   
This exemption shall not apply to imports of exci sable products into Ukraine's customs territory.   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 11.05.2001  
14010217 Operations involving importation into Ukraine's customs territory of products sp ecified in Item "S" in Article 19 of t he 
Law of Ukraine "On the Single Customs Ta r i f f " ,  a s  w e l l  a s  s a l e  o f  s u c h  products by the publisher and polygraph 
enterprises in the territory of Ukraine, shall be ex empted from taxation temporar ily until 1 January 2009.  
  01.06.2001 01.01.2009 
Suspended for 2004 (except for 
the domestically produced 
school notebooks, handbooks 
and teaching materials) 
14010218 Operations involving services provided by authorized banks  concerned with trust manage ment of banking management 
funds pursuant to the Law of Ukraine "On Amendments to the Law of Ukraine "On Holding of the Experiment in 
Housing Construction on the basis of the Holding Comp any "Kyivmiskbud"" shall not be to VAT taxation.   14.03.2002 Suspended for 2004 
14010219 Operations involving importation (sending) into Ukraine' s customs territory of materi als, component products and 
equipment (hereinafter referred to as , the "'Products"), except for excisable goods, which are used for needs of 
development, manufacturing of aircraft a nd provision of services, if such Produc ts are not manufactured by enterprises 
in Ukraine or those Products, which are manufactured but  do not comply with cla ssification requirements or 
requirements of clients ordering Products (s ervices) as are stipulated in the term s and conditions of contracts, shall be 
exempted from taxation for the period from January 1, 200 2 till 1 January 2007, for enterprises in the aircraft 
construction industry mentioned in Artic le 2 of the Law of Ukraine "On State Support of the Aircraft Construction 
Industry in Ukraine". The list an d quantities of these products shall be on an annual basis approved by the Cabinet of 
Ministers of Ukraine in accordance with contracts entered into by these enterprises.   01.01.2002 01.01.2007 
The privilege is suspended for 
2004 (except for the enterprises who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010220 Transactions involving sales of products (services), which are manufactured by enterprises in the aircraft constructio n 
industry mentioned in Article 2 of the Law of Ukraine "O n State Support of the Aircraft Construction Industry in 
Ukraine" at the expense of the State Budget of Ukraine, shall be taxed a zero rate.   
 01.01.2002 01.01.2007 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010221 No value added tax shall be levied in the event of e xportation of products and other articles (except for excisable 
goods) from outside Ukraine's customs territory into the te rritory of the Special Econom ic Zone "Donetsk" for use 
within this Zone. 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 14.01.99 01.01.2059  
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14010222 Operations involving importation (sending) of machinery,  equipment and component parts thereto into Ukraine's 
customs territory – into the Priority Development Territory – by business entities for their own needs in connection 
with implementation of investment proj ects approved under procedures specified by this Law shall be exempted from 
VAT taxation for the period of implementa tion of such investment projects within the Priority Development Territory 
"Port Krim" in the Autonomous Crimean Republi c, but not more than for five years. 
 
The list and quantities of imports into Ukraine's customs terr itory of the said raw materials, machinery (equipment) and 
component parts thereto shall be an insepara ble part of an investment project.   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 25.01.2001  
14010223 No value added tax shall be levied in the event of im portation of gas originating from the customs territory of 
Turkmenistan, which gas is transporte d into Ukraine's customs territory under Contract No. 03-625/01, dated 15 
October 2001, entered into by the Company "ITERA Intern ational Energy L.L.C." and the National Joint Stock 
Company "Naftogaz Ukrainy", and is meant for us e within the customs territory of Ukraine. 01.01.2002  
14010224 Amounts of the value added tax shall be reimbursed to the National Joint Stock Company "Naftogaz Ukrainy" for 
products acquired within Ukraine's custom s territory and exported into Turkmenistan as payment for the natural gas 
supplied pursuant to the Agreement between Ukraine a nd Turkmenistan for the Supply of Natural Gas from 
Turkmenistan into Ukraine in 2002 - 2006, provided that  the National Joint Stock Company "Naftogaz Ukrainy" 
presents copies of cargo customs declara tions for exports of such products into  Turkmenistan and makes payments to 
suppliers (sellers) of th ese products in cash.   01.01.2002  
14010225 The following operations shall be exempted from VAT taxation: 
importation (sending) into Ukraine's customs territory pursu ant to the Law of Ukraine "On Support of the Olympic and 
Para-Olympic Moveme nts and Sport of High Achievements in Ukraine"  of products (devices, equipment, gear and 
medico-biological means), which are not manufactured in Uk raine or which are manufactured but do not comply with 
global technical characte ristics and requirements of international sports organizati ons, as well as works and services, 
which are performed (provided) for preparing and partic ipation of members of Ukrainian national teams in the 
Olympic and Para-Olympic Games.  This norm shall be in effect for one year prior to a commencement of each next 
Olympic and Para-Olympic Games.   01.01.2002 The privileged is suspended for 
2004 for national sports 
federations and organizations of 
Paralympic sports  
14010226 The following transactions shall be exempted from taxation: 
provision of services concerned with c onstruction, repairs and fit-out of Ol ympic and Para-Olympic coaching bases 
that are provided pursuant to the Law of Ukraine "On Support of the Olympic and Pa ra-Olympic Movements and 
Sport of High Achievements in Ukraine". 01.01.2002 The privileged is suspended for 
2004 for national sports 
federations and organizations of 
Paralympic sports 
14010227 The following transactions shall be exempted from taxation: 
provision of services (including lodging and board), which are provided by Olym pic and Para-Olympic coaching bases 
pursuant to the Law of Ukraine "On Support of the Ol ympic and Para-Olympic M ovements and Sport of High 
Achievements in Ukraine".   01.01.2002 The privileged is suspended for 
2004 for national sports 
federations and organizations of 
Paralympic sports 
14010228 
 Amounts of the value added tax, which are to be paid into  the budget by procurement or ganizations for transactions 
involving their sale of certain types of  waste as secondary raw materials under the list approved by the Cabinet of 
Ministers of Ukraine, shall remain at the disposal of such enterprises, and shall be used by them for purchases of 
material and technical resources  of production designation".   24.04.02 
(It is not in force 
until the list has 
been approved Suspended for 2004 
14010229 Amounts of the value added tax paid by enterprises, whose list is determined pursuant to Article 2 of the Law of 
Ukraine "On Granting of Exemptions from VAT for Products, (Works, Services) that are manufactured under Contract 
No. 1346/38", to suppliers for provided serv ices, performed work, as well as for material and technical res ources, fixed 
assets that are acquired or set into ope ration, and intangible assets recorded on the books, shall be reimbursed from the 
budget or shall be carried ov er for next payments.   05.02.97  
14010230 Transactions involving sales of final products, which are sold to a supplier in performance of Contract No. 1346/38, 
shall be exempted from VAT taxation. 05.02.97   
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the exemption Termination of the exemption 
14010231 The following transactions shall not be subject to VAT taxation: 
payments of monetary winni ngs, monetary prizes and mone tary awards; acceptance of bets, including by way of 
exchange of money for tokens or other hryvnia substitu tes intended for use in slot-machines and other gambling 
devices.   01.10.97  
14010232 The following transactions shall not be subject to VAT taxation: 
sale of Ukrainian uncancelled postal stamps, envelopes or postcards with Uk rainian uncancelled postal stamps, except 
for collection marks, envelopes or postcards for philatelists ' needs, the tax base for which is their sale price;  01.10.97  
14010233 Amounts of the value added tax paid to suppliers for mate rial and technical resources, which amounts are subject to 
reimbursement from the budget in the event of: transactions involving sales of au tomobiles, buses and component parts 
thereto manufactured by [Ukrainian] residents that are e ngaged in activities pursuant to the Law of Ukraine "On 
Stimulation of Automobile Production in Uk raine", which transactions shall be ta xed by with the value added tax at a 
zero rate. 
 
These resident manufacturers shall be obligated to have an  investment program approved by the Cabinet of Ministers 
of Ukraine.   
 21.10.97 
 01.01.2008 
Suspended for 2004 (except for 
the enterprises producing 
automobiles, autobuses and 
spare parts therefore with 
investment and implementing 
an investment program 
approved by the Cabinet of 
Ministers by 1 January 2004) 
14010234 In the event that expenses were incu rred or payments were made under agreemen ts and contracts entered into prior to 
the entry into force of the Law of Ukraine "On the Valu e Added Tax", which agreements  and contracts provided for 
the conduct of transactions and operations exempted from taxation in accordance with Sub-point "e" in Item 1 of 
Article 5 in the Decree of the Cabinet of Ministers of Ukraine "On the Value Added Tax", the taxpayers, which are 
parties to such agreements and contract s, shall pay tax on such transactions a nd operations under th ese agreements and 
contracts in accordance with the rules provided by the said Decree.  02.10.97  
14010235 In the event that expenses were incu rred or payments were made under agreemen ts and contracts entered into prior to 
the entry into force of the Law of Ukraine "On the Valu e Added Tax", which agreements  and contracts provided for 
the conduct of transactions and operations exempted from taxation in accordance with Sub-point "e" in Item 1 of 
Article 5 in the Decree of the Cabinet of Ministers of Ukraine "On the Value Added Tax", the taxpayers, which are 
parties to such agreements and contract s, shall pay tax on these transactions and operations under such agreements and 
contracts in accordance with rules provided by the said Decree. 02.10.97  
14010236 The value added tax shall be levied at a zero rate in th e event of exportation of products and other articles (except for 
excisable goods) from Ukraine's customs territory into the te rritory of the Auto Port "Krakovets" for the period of 
functioning of the Special Economic Zone "Javoriv".  
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.02..99 01.01.2020 
14010237 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero  rate in VAT taxation in the event of exportation of 
products and other articles (except for excisable goods) from th e customs territory of Ukraine into the territory of the 
Auto port "Krakovets".   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.02..99 01.01.2020 
14010238 Transactions involving provision of se rvices concerned with storage of products and other articles, their further 
manufacturing, sorting and packaging that are carried out w ithin the territory of the Auto port "Krakovets" shall be 
exempted from VAT taxation for the period of functi oning of the Special Economic Zone "Javoriv".  
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.02..99 01.01.2020  
 WT/ACC/UKR/119 
Page 18 Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010239 Operations involving importation (sending) of machin ery, equipment and component parts thereto (except for 
excisable goods), which are imported (sent) into the territory  of the SEZ "Javoriv" by en tities operating within the SEZ 
"Javoriv" for their own production needs in connection with implementation of investment  projects approved by the 
Javoriv District State Admi nistration, shall be exempt ed from VAT taxation.   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.02..99 01.01.2020 
14010240 Products and other articles exported fro m Ukraine's customs territory into the territory of the Special Economic Zone 
"Zakarpattia" shall be taxed with the value added tax pursuant to the La w of Ukraine "On the Special Economic Zone 
"Zakarpattia"".  
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 09.01.99 01.01.2029 
14010241 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zer o rate in VAT taxation of products and other articles 
(except for excisable goods) exported from Ukraine's customs te rritory into the territory of the SEZ "Zakarpattia".   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 09.01.99 01.01.2029 
14010243 The value added tax shall be levied at a zero rate in th e event of exportation of products and other articles (except for 
excisable goods) from Ukraine's customs territory into th e territory of the Special Economic Zone "Azov".   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 14.01.99 01.01.2059 
14010244 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero ra te in VAT taxation if products  and other articles (except 
for excisable goods) are exported from Ukraine's customs territory into the SEZ "Azov".   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 14.01.99 01.01.2059 
14010245 Transactions involving provision of services concerned wi th storage of products and othe r articles, their re-loading, 
further manufacturing, sorting and packagin g carried out within the SEZ "Reni" shall not be subject to VAT taxation.   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.05.00  
14010246 Transactions involving provision of services concerned wi th storage of products and othe r articles, their re-loading, 
further manufacturing, sorting and packag ing carried out within the SEZ "Porto -Franco shall not be subject to VAT 
taxation;  
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.05.2000   
  WT/ACC/UKR/119
 Page 19Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010247 The value added tax shall be levied in the event of expor tation of products and other articles (except for excisable 
goods) from Ukraine's customs territory into th e territory of the SEZ "Porto-Franco".   
This regime shall not apply to tran sactions involving sales of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 17.05.2000  
14010248 Amounts of the value added tax paid to suppliers for mate rial and technical resources, which amounts are subject to 
reimbursement from the budget in the event of products and other articles (except for excisable goods) from Ukraine's 
customs territory into the territory of the SEZ "Porto-Fra nco" shall be taxed at a ze ro rate in VAT taxation.  
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products.  17.05.2000  
14010249 Amounts of the value added tax assessed pursuant to procedur es specified in the Law of Ukraine "On the Value Added 
Tax" upon transactions involving sales of  products (performance of work, provisi on of services), in connection with 
implementation of investment and i nnovation projects in priority areas of  activity of the Technological Park 
"Semiconductor Technology and Materials, Optoelectronics and Sensor-Based Equi pment", shall not be paid by the 
Park's participants, subsidiari es and joint ventures into the budget, but sha ll be transferred into special accounts, and 
such amounts must be exclusively spent on scientific and R & D activities, development of R & D and research and 
experiment facilities.  
 
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine.  27.06.2000  
14010250 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero rate in VAT taxation with respect to undertaken 
transactions involving sales of products  (works, services), which are used by  enterprises of the Concern "Armoured 
Vehicles of Ukraine" – performers of State defence pr ocurement orders and international contracts for the 
manufacturing and modernization of  armoured combat vehicles. 
 01.01.2001 01.01.2006 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010251 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero rate in VAT taxation with respect to undertaken 
transactions involving sales of armoured combat vehicles  and component parts thereto that are sold to a state 
procurement client or a client und er an international contract.   
 01.01.2001 01.01.2006 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010252 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero  rate in VAT taxation in the event of exportation of 
products and other articles (except for excisable goods) from Uk raine's customs territory of Ukraine into the territory 
of the SEZ "Mykolajiv".   
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 24.04.2001 
   
 WT/ACC/UKR/119 
Page 20 Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010253 The value added tax shall be levied at a zero rate in th e event of products and other ar ticles (except for excisable 
goods) from Ukraine's customs territory into the terr itory of the Special Econom ic Zone "Donetsk".   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 14.01.99 01.01.2059 
14010254 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero  rate in VAT taxation in the event of importation of 
products and other articles (except for excisable goods) from Uk raine's customs territory into the territory of the SEZ 
"Donetsk". 14.01.99 01.01.2059 
14010255 Machinery (equipment) (except for excisable goods) sha ll be exempted from VAT taxation for the period of 
implementation of an investment projec t, but not more than for five years, which are imported into Ukraine by 
business entities that implement investment projects approved by the Rada within Priority Development Territories of 
the Donetsk oblast in accordance  with concluded contracts.  
The list and quantities of imports of the said machinery (equipment) into Ukraine's customs territory shall be an 
inseparable part of the investment project. 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 14.01.99 01.01.2059 
14010256 Operations involving importation of natural gas into Ukraine's customs territory pursuant to foreign economic 
contracts entered into in implementation of international ag reements of Ukraine shall be exempted from VAT taxation.  01.01.2003 01.01.2005 
14010257 Operations involving sales of natural gas imported into  Ukraine's customs territory pursuant to foreign economic 
contracts entered into in im plementation of international agreements of Ukraine, excep t for operations involving sales 
of such gas to the population, budget-financed and other cu stomers that are not VAT paye rs, shall be taxed with the 
value added tax at a zero tax.  01.01.2003 01.01.2005 
14010258 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero ra te in VAT taxation of undertaken operations involving 
sales of natural gas imported into Ukraine's customs territory  pursuant to foreign economic  contracts entered into in 
implementation of international agreem ents of Ukraine, except for operations involving sale of such gas to the 
population, budget-financed and other customers that are not  VAT payers, [shall be ex empted from VAT taxation].  01.01.2003 01.01.2005 
14010259 Amounts of the value added tax, which must be paid into the budget by processing enterprises of all ownership forms 
for milk, milk products, meat and meat products sold by them, shall be directed in full to pay out subsidies to 
agricultural producers for milk and meat in live weight so ld by such producers to the processing enterprises until 
1 January 2004.   01.01.98 01.01.2005 
14010260 Machinery (equipment), except for excisable goods, impor ted into Ukraine for implementation of an investment 
project for a period of operation of the special regime for i nvestment activities in the Zakarpartia oblast in relation to 
the implementation of investment projec ts concerning priority types of economic  activity, the list of which types is 
specified by the Cabinet of Ministers of Ukraine, shall be exempted from VAT taxation for a period not exceeding 5 
years.   
The list and quantities of imports of the said machinery (equipment) into Ukraine's customs territory shall be an 
inseparable part of the investment project.  04.03.2002 01.01.2014 
14010261 Products and other articles (except fo r excisable goods), exported from outside Ukraine's customs territory into the 
territory of the SEZ "Port Krim", shall be exempted from VAT taxation for a period of im plementation of investment 
projects within territories, in whic h the SEZ "Port Krim" in the Autonomous  Crimean Republic functions, for use 
within the SEZ "Port Krim".   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 21.12.2000 
 
 
 
 
 01.01.2030  
  WT/ACC/UKR/119
 Page 21Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010262 Transactions involving provision of services concerned wi th storage of products and othe r articles, their re-loading, 
further manufacturing, sorting and packaging carried out within  the territory of the SEZ "Port Krim" shall be exempted 
from VAT taxation.   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 21.12.2000 
 
 
 01.01.2030 
14010263 The value added tax shall be levied at a zero rate in th e event of importation of produc ts and other articles (except for 
excisable goods) from Ukraine's customs territory into the territory of the SEZ "Port Krim".   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products. 21.12.2000 
 
 01.01.2030 
14010264 Amounts of the value added tax paid to suppliers for material and technical res ources, which are subject to 
reimbursement from the budget in the event of: use of a zero  rate in VAT taxation in the event of importation of 
products and other articles (except for excisable goods) from Uk raine's customs territory into the territory of the SEZ 
"Port Krim".   21.12.2000 
 
 01.01.2030 
14010265 Taxes shall be paid pursuant to proce dures contemplated by the law for taxati on of imported products in the event of 
importation into Ukraine's customs territory from the territo ry of the SEZ "Port Krim" of products and other articles 
that were earlier exported from outsid e Ukraine's customs territory into th e territory of the SEZ "Port Krim". 
 
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products 21.12.2000 
 
 
 
 
  01.01.2030 
14010266 Machinery, equipment, com ponent parts thereto (except for excisable goods ), imported (sent) into Ukraine's customs 
territory, with an aim of implementing i nvestment projects within Priority Development Territories in the Chernigiv 
Oblast, shall be exempted from VAT taxati on for a period until an object of invest ment has been set into operation, but 
not more than for five years.   
This regime shall not apply to trans actions involving sale of excisable goods and Products in Groups 1-24 of the 
Ukrainian Classification of Goods for Foreign Economic Activities, and to ope rations involving importation (sending) 
into Ukraine's customs territory of the said products.  01.01.2000 01.01.2029 
14010267 The following shall be exempted from payment of the va lue added tax: raw material s, materials, equipment, 
components and other goods (except for excisable goods ex cluding products in accordance with PN FEA codes 
852110310, 852110390, 852810), which are not manufactured in Ukraine or are manufactured but do not comply with 
technical characteristics and international standards, in the event of importation into Ukraine for use by the 
Technological Part "Electrical Welding Institute named af ter Y.O Paton", its participants, subsidiaries and joint 
ventures in the event of implementation of investment and innovation projects pursuant to the procedures specified by 
the Law of Ukraine "On the Special Regime for Investme nt and Innovation Activities of Technological Parks".  
The nomenclature and quant ities of imported raw materials,  machinery, equipment, compone nt parts and other articles 
shall be determined at the time of regist ration of investment and innovation projects. 27.06.2000  
14010268 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Institute of Monocrystals", its part icipants, subsidiaries and join t ventures in the event of 
implementation of investment and innovati on projects pursuant to the procedures specified by the Law of Ukraine "On 
the Special Regime for Investment and Innova tion Activities of Technological Parks".   
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 27.06.2000   
 WT/ACC/UKR/119 
Page 22 Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010269 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Vuhl amash", its participants , subsidiaries and join t ventures in the event of implementation 
of investment and innovation projects pursuant to the pro cedures specified by the Law of Ukraine "On the Special 
Regime for Investment and Innovation Activities of Technological Parks"  
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 26.10.2001  
14010270 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Institute of Technological Ther mal Physics", its participants, subsidiaries and joint 
ventures in the event of implementation of investment and innovation projects pursuant to the procedures specified by 
the Law of Ukraine "On the Special Regime for Investme nt and Innovation Activities of Technological Parks".   
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 05.04.2002  
14010271 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Kyivska Poly technica", its participants, subsidiaries and joint ve ntures in the event of 
implementation of investment and innovati on projects pursuant to the procedures specified by the Law of Ukraine "On 
the Special Regime for Investment and Innova tion Activities of Technological Parks".   
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 05.04.2002  
14010272 The following shall be exempted from payment of the va lue added tax: raw material s, materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Intellectual Information Technologies", its participants , subsidiaries and joint ventures in 
the event of implementation of investment and innovation pr ojects pursuant to procedures  specified by the Law of 
Ukraine "On the Special Regime for Investment and Innovation Activities of Technological Parks".  
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 05.04.2002  
14010273 The following shall be exempted from payment of the valu e added tax: raw materials, new materials, machinery, 
equipment, component parts and other products (except for excisable goods, except for of products in accordance with 
PN FEA codes 852110310, 852110390, 852810), whic h are not manufactured in Ukraine or are manufactured, but do 
not comply with technical characteristics and international standards, in the event of importation into Ukraine for use 
by the Technological Park "Ukrinfotech", its participan ts, subsidiaries and joint ventures in the event of 
implementation of investment and innovati on projects pursuant to procedures spec ified by the Law of Ukraine "On the 
Special Regime for Investme nt and Innovation Activities of Technological Parks".   
The nomenclature and quantities of imports of raw materi als, machinery, equipment, component parts and other 
articles shall be determined at the time of re gistration of investment and innovation projects. 05.04.2002   
  WT/ACC/UKR/119
 Page 23Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010274 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Electrical Welding Institute named after Y.O Paton", shall not be paid by the Park, its participants, subsidiaries and 
joint ventures into the budget, but shall be transferred in to special accounts and such  amounts must be exclusively 
spent on scientific and R & D activities, development of R & D and research and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 27.06.2000  
14010275 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Institute of Monocrystals", shall not be paid by the Park, its participants, subsidiaries and joint ventures into the 
budget, but shall be transferred into special accounts and such amounts must be exclusiv ely spent on scientific and 
R & D activities, development of R & D and research and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 27.06.2000  
14010276 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Vuhlemash, shall not be paid by the Park , its participants, subsidia ries and joint ventures into the budget, but shall be 
transferred into special accounts and such amounts must be exclusively spent on scien tific and R & D activities, 
development of R & D and research  and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 26.10.2001  
14010277 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Institute of Technological Thermal Physics", shall not be pa id by the Park, its particip ants, subsidiaries and joint 
ventures into the budget, but shall be transferred into sp ecial accounts, and such amounts must be exclusively spent on 
scientific and R & D activities, development of R & D and research and expe riment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 05.04.2002  
14010278 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Kyivska Polytechnica", shall not be paid  by the Park, its participants, subsidiari es and joint ventures into the budget, 
but shall be transferred into special accounts and such amounts must be excl usively spent on scientific and R & D 
activities, development of R & D and research and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 05.04.2002  
14010279 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Intellectual Information Technologies", shall not be paid by  the Park, its participants, s ubsidiaries and joint ventures 
into the budget, but shall be transferred into special account s and such amounts must be exclusively spent on scientific 
and R & D activities, development of R & D and research and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 05.04.2002   
 WT/ACC/UKR/119 
Page 24 Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010280 Amounts of the value added tax assessed pursuant to proc edures specified by the Law of Ukraine "On the Value 
Added Tax" upon transactions involving sa les of products (performance of works,  provision of services) in connection 
with implementation of investment and innovation projects in priority areas of  activity of the Technological Park, 
"Ukrinfotech", shall not be paid by the Park, its participan ts, subsidiaries and joint vent ures into the budget, but shall 
be transferred into special accounts and such amounts must  be exclusively spent on scientific and R & D activities, 
development of R & D and research  and experiment facilities.   
Procedures governing payments of taxes into special account s and use thereof shall be specified by the Cabinet of 
Ministers of Ukraine. 05.04.2002  
14010281 Until 1 January 2010, the transactions of import into the cu stoms territory of Ukraine of goods (except for the goods 
subject to the excise) used for the expansion of pr oduction and production activity of enterprises producing 
ammunition, the elements thereof and special chemistry products. 
 08.11.2000 01.01.2010 
The privilege is suspended for 2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
140102282 The sale of ammunition, the elements thereof and special  chemistry products within government procurement orders 
are exempt from VAT until 1 January 2010. 
 08.11.2000 01.01.2010 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
140102283 Works, services and transactions with materials obtaine d as a result of utilization of  special chemistry products, th e 
term of storage of which has expired are exempt from VAT until 1 January 2010 08.11.2000 01.01.2010 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010284 VAT in case of import of goods and other objects (except fo r the goods subject to the excise) from out of the customs 
territory into the territory of the special economic zone "Int erport Kovel" to use within the zone. This regime does not 
apply to transactions of goods of commodity groups 1-24 of  the Ukraine's classification of goods for foreign economic 
activity as well as  the import into Ukraine of the mentioned goods. 01.01.2000 01.01.2020 
14010285 Services of shipment, storage, finali zation, division, sorting packing, are not  subject to VAT if performed in the 
territory of the special ec onomic zone Kovel  etc. 
This regime does not apply to sales of goods subject to  the escise and goods of groups 1-24 of the Commodity 
Nomenclature of Foreign Economic A сtivity 01.01.2000 01.01.2020 
14010286 As long as the regime of the special economic zone "Inter port Kovel" remains valid the value added tax is charged at 
the zero rate in case of import of goods and other objects from the customs te rritory of Ukraine into the customs 
territory of the special econom ic zone Interport Kovel. 
This regime does not apply to the transa ctions of sale of goods subject to th e excise and goods of groups 1-24 of the 
Ukrainian Commodity Classification for th e Foreign Economic Activity as well as to transact ions of import into the 
customs territory of Ukraine of  the products mentioned above. 01.01.2000 01.01.2020  
  WT/ACC/UKR/119
 Page 25Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010287 The sums of the value added tax paid to the suppliers for the material and technical  reserves subject to the 
reimbursement from the budget in the application of the zero VAT rate in case of impor t of goods and other objects 
(except for the goods subject to the excise) from the customs territory of Ukraine into the territory of the special 
economic zone "Interport Kovel". 
The regime does not apply to the sales of goods subject to the excise and goods of groups 1-24 of the Ukrainian 
classification of goods for the foreign ec onomic activity as well as the transacti ons of import of goods into the customs 
territory of Ukraine of such goods. 01.01.2000 01.01.2020 
14010288 Such grants must be exempt by Ukraine from the import dut y, any customs fees, income taxes as well as from all other 
similar taxes and fees. 11.02.2003  
14010289 Equipment and spare parts (except for the goods subject  to the excise) are exempt from VAT until the relevant 
investment object is put into commissi on but for not more than five years if such equipment and spare parts are 
brought into Ukraine only to be used to implement investment  projects in the territory of the city of Shostka of the 
Sumy oblast 
The regime does not apply to transactions of sale of goods  subject to the excise and the goods of groups 1-24 of the 
Ukrainian classification of goods for the foreign economic activity, as well the tr ansactions of impor t into the customs 
territory of Ukraine of such goods 01.01.2000 01.01.2031 
14010290 For the period of performance of works for the preparation dismantling and dismantling of the energy blocks of the 
Chernobyl Atomic Energy Station for the exploitati on and transformation of the "Cover" object into the 
environmentally safe system performed at the cost of the international assistance programs and supplied both free of 
charge and with compensation or at the cost of the funds envisaged in the state budget as a share of Ukraine in the 
Chernobyl fund "Cover" or to implement the internati onal program – the Action Plan for the Object Cover in 
accordance with the rules of the Framework Agreem ent between Ukraine and the European Bank for the 
Reconstruction and Development with regard to the deve lopment of the Framework Agreement between Ukraine and 
the European Bank for the Reconstructi on and Development, the Government of  Ukraine and the Chernobyl Atomic 
Energy Station with regard to the act ivity of the Chernobyl fund "Cover" and the Agreement on the Grant (Chernobyl 
Nuclear Station Nuclear Safety Project) between the Eur opean Bank for the Reconstruction, the Government of 
Ukraine and the Chernobyl Atomic Stati on, sales of goods (raw mate rials, materials, equipm ent) supplied within the 
projects of the international technical assistance. 
These privileges do not apply to transac tions dealing with the goods  subject to the excise and goods of groups 1-24 of 
the Ukrainian Commodity Classifica tion for Foreign Economic Activity. 10.06.2003  
14010291 The sums of the value added tax subject to the compensati on from the budget in the application of the zero rate in the  
taxation with VAT in case of sales of goods (raw materials, materials, equipment, etc.) in the customs territory of 
Ukraine performed within international technical assistance projects for the period of im plementation of works on the 
preparation for dismantling and dismantling of the Chernob yl Atomic Energy Station for the exploitation and 
transformation of the "Cover" object into the environmentally safe system. 
These privileges do not apply to transac tions dealing with the goods  subject to the excise and goods of groups 1-24 of 
the Ukrainian Commodity Classifica tion for Foreign Economic Activity. 10.06.2003   
 WT/ACC/UKR/119 
Page 26 Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010292 For the period of performance of works for the preparation dismantling and dismantling of the energy blocks of the 
Chernobyl Atomic Energy Station for the exploitati on and transformation of the "Cover" object into the 
environmentally safe system performed at the cost of the international assistance programs and supplied both free of 
charge and with compensation or at the cost of the funds envisaged in the state budget as a share of Ukraine in the 
Chernobyl fund "Cover" or to implement the internati onal program – the Action Plan for the Object Cover in 
accordance with the rules of the Framework Agreem ent between Ukraine and the European Bank for the 
Reconstruction and Development with regard to the deve lopment of the Framework Agreement between Ukraine and 
the European Bank for the Reconstructi on and Development, the Government of  Ukraine and the Chernobyl Atomic 
Energy Station with regard to the act ivity of the Chernobyl fund "Cover" and the Agreement on the Grant (Chernobyl 
Nuclear Station Nuclear Safety Project) between the Eur opean Bank for the Reconstruction, the Government of 
Ukraine and the Chernobyl Atomic Stati on, sales of goods (raw mate rials, materials, equipm ent) supplied within the 
projects of the international technical assistance. 
These privileges do not apply to transac tions dealing with the goods  subject to the excise and goods of groups 1-24 of 
the Ukrainian Commodity Classifica tion for Foreign Economic Activity. 10.06.2003 
 
 
  
14010293 For the period of performance of works for the preparation dismantling and dismantling of the energy blocks of the 
Chernobyl Atomic Energy Station for the exploitati on and transformation of the "Cover" object into the 
environmentally safe system performed at the cost of the international assistance programs and supplied both free of 
charge and with compensation or at the cost of the funds envisaged in the state budget as a share of Ukraine in the 
Chernobyl fund "Cover" or to implement the internati onal program – the Action Plan for the Object Cover in 
accordance with the rules of the Framework Agreem ent between Ukraine and the European Bank for the 
Reconstruction and Development with regard to the deve lopment of the Framework Agreement between Ukraine and 
the European Bank for the Reconstructi on and Development, the Government of  Ukraine and the Chernobyl Atomic 
Energy Station: 
The sums of the value added tax paid by the tax payer who is  the performer of the works or supplier of the services on 
the basis of a contract concluded with the recipient of the intern ational technical assistance or with the non-resident 
who has concluded a contract with a recipient must be  reimbursed from the budget in the course of the month 
following the submission of the tax declaration where there are duly prepared documents and materials of the 
documentary inspection. 
These privileges do not apply to transac tions dealing with the goods  subject to the excise and goods of groups 1-24 of 
the Ukrainian Commodity Classifica tion for Foreign Economic Activity. 10.06.2003  
14010294 The sums of the value added tax due to be compensated in connection with the fact that the existing regime of 
compensation of the value added tax sums is retained until 1 January 2004 on sales of goods and services related to the 
transportation (movement) of passengers and cargo by tr ansit across the territory and ports of Ukraine. 01.10.97 01.01.2005 
14010295 Sums of the value added tax paid to the suppliers for the logistics subject to reimbursement from the budget during 
sales of goods produced by aircraft build ing enterprises determined by Article 2 of the Law of Ukraine "On the State 
Support of the Aircraft Construction Industry in Ukraine" wh ich are taxed by VAT at the zero rate. The reimbursement 
of the VAT sums takes place at the co st of the state budget of Ukraine. 01.01.2001 01.01.2007 
The privilege is suspended for 
2004 (except for the enterprises 
who had entered into contracts 
by 1 January 2004, if the sum of 
the advance payments exceeds 
20% of the value of the 
contract) 
14010296 Import of goods indicated in section "o" of Article 19 of the Law "On the Single Customs Tariff of Ukraine" into the 
territory of Ukraine as well as  sale of such products to publishers and polyg raph enterprises in the territory of Ukraine 
are exempt from taxation  01.01.04 01.01.09 
The privilege is suspended for 
2004 (except for the 
domestically produced school notebooks, handbooks and 
teaching materials)  
  WT/ACC/UKR/119
 Page 27Exemption 
code Exemption Commencement of 
the exemption Termination of the exemption 
14010297 Performance of works and supply of publishing services, in production and distribution of the polygraph products by 
publishing organizations and enterprises,  distributors of the book products produced  in Ukraine, production and/or sale 
of paper and cupboard produced in Ukraine for the produc tion of book products, and sale of book products produced in 
Ukraine except for advertisement services  and publication of materials of advertis ing and erotic nature and advertising 
and erotic publications. 01.01.04 01.01.09 
The privilege is suspended for 
2004 (except for the 
domestically produced school 
notebooks, handbooks and 
teaching materials) 
14010298 Exempt from taxation is performance or works and supply of services by residents of Ukraine who are subjects of 
entrepreneurial activity and are simultaneously involved in  the publishing activity, the activity on the production and 
distribution of book products and in the production of paper and cupboard.  
The gross income of such subject of entrepreneurial activ ity obtained form the production activity, activity on the 
production and distribution of the book products and the pr oduction of paper and cupboard  must cumulatively amount 
to no less than 100% of its gross income for the first re porting (tax) period from the moment of the establishment of 
such subject of entrepreneurial activity but not less than 50% of the total sum of its gross income over the reporting 
(tax) year, 01.01.04 01.01.09 
The privilege is suspended for 
2004 (except for the 
domestically produced school notebooks, handbooks and 
teaching materials) 
14010299 On the basis of the Agreement between the Cabinet of Mi nisters of Ukraine and the Government of the Republic of 
Turkey On Technical and Financial Cooperation and in accord ance with the law of Ukraine,  the equipment, materials 
(expect for the goods subject to the excise), financial res ources, works and services, supplied by the Turkish side and 
used by the Ukrainian recipients within the framework of th e agreement, shall be exempt from any taxes, duties, fees 
(except for the customs fees which are paid by the Ukrainian recipients) or any tax obligations charged or chargeable 
in the territory of Ukraine. 17.10.03 
  
14010299 On the basis of the Agreement between the Cabinet of Mi nisters of Ukraine and the Government of the Republic of 
Turkey On Technical and Financial Cooperation and in accord ance with the law of Ukraine,  the equipment, materials 
(expect for the goods subject to the excise), financial res ources, works and services, supplied by the Turkish side and 
used by the Ukrainian recipients within the framework of th e agreement, shall be exempt from any taxes, duties, fees 
(except for the customs fees which are paid by the Ukrainian recipients) or any tax obligations charged or chargeable 
in the territory of Ukraine. 17.10.03 
  
 
 
__________