Verkhovna Rada abolishes VAT on imports of drone components, electronic warfare and demining equipment
Parliament passed two bills exempting from VAT the importation of components and equipment for UAVs, electronic warfare systems, demining machines and other defense equipment; they also set out accounting rules and the duration of the exemptions.
By Tetiana Suchkova-Ladik
December 4, 2025 · 1 min read
The Verkhovna Rada adopted draft laws No. 14169 and No. 14170 to exempt VAT on import operations of goods for the security and defense sector. The decision was supported by 272 deputies, reported Member of Parliament Yaroslav Zheleznyak.
Tax changes
The initiatives were developed by Yaroslav Zheleznyak, Roman Kostenko and Danylo Hetmantsev. The new tax benefits cover a wide range of defense products.
The VAT exemption extends to components and equipment for the production and modernization of unmanned aerial vehicles, demining machines, electronic warfare systems and other defense equipment. Importation of combat simulators is also permitted tax-free.
Terms of application and accounting
The documents regulate the write-off of parts that were destroyed or deemed unfit, which will simplify manufacturers’ accounting. Manufacturers are also allowed to sell imported but unused goods without incurring penalties.
The draft laws provide for the extension of existing benefits: until 2027 — for UAVs, sights, thermal imagers and other gear; until 2029 — for wind power generators and equipment for renewable energy.
- On November 24, the Armed Forces of Ukraine received the first 100,000 FPV drones through the DOT-Chain Defence digital system.
