Parliament approved the VAT exemption for GRSs for the army
Kyiv • UNN
The Rada has exempted the supply of ground drones for the Defense Forces from VAT. This will accelerate the delivery of equipment for the evacuation of the wounded and reconnaissance.

The Verkhovna Rada has passed bill No. 15259, which is intended to help provide the Defense Forces with ground unmanned systems for transporting ammunition, evacuating the wounded, and conducting reconnaissance. This was reported by the parliament, according to UNN.
Details
294 People's Deputies voted in favor of the corresponding bill.
The document provides for an exemption from value-added tax on operations involving the supply of ground unmanned systems to the territory of Ukraine.
The parliament notes that the adoption of the law will facilitate the faster provision of the Ukrainian military with robotic platforms used for logistics, evacuation of the wounded, delivery of ammunition, and reconnaissance missions.
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Until the termination or cancellation of martial law in Ukraine, operations for the supply of ground unmanned systems are exempt from VAT in the following cases:
- the supply is carried out under state contracts (agreements) for defense procurement;
- the end recipient is defined as the Ministry of Defense of Ukraine, the Armed Forces of Ukraine, other military formations, or law enforcement agencies.
Operations for the supply of ground robotic systems (GRS) are also exempt from VAT if the end recipient is defined as an enterprise that is an executor (co-executor) of state contracts (agreements) for defense procurement.
Addendum
As Ukraine's Minister of Defense Mykhailo Fedorov emphasized, one of the main goals is to transition 100% of frontline logistics to robotic systems.