Parliament wants to exempt energy equipment for generation restoration from taxation for the entire year 2026
Kyiv • UNN
Two draft laws have been registered in the Verkhovna Rada on the exemption from customs duties and VAT for electricity generating equipment and other means for energy restoration. These measures are proposed for the period of martial law, but no longer than until January 1, 2027.
On September 30, two draft laws were registered in the Verkhovna Rada of Ukraine on exemption from customs duties and VAT for electricity generating equipment, wind and solar generation equipment, and batteries. This was reported by UNN with reference to the Verkhovna Rada website.
Details
The first document is No. 14089, "Draft Law on Amendments to Section XXI 'Final and Transitional Provisions' of the Customs Code of Ukraine Regarding the Promotion of the Restoration of Ukraine's Energy Infrastructure."
The second document is No. 14090, "Draft Law on Amendments to Subsection 2 of Section XX 'Transitional Provisions' of the Tax Code of Ukraine Regarding the Promotion of the Restoration of Ukraine's Energy Infrastructure."
The explanatory notes to both documents on introducing relevant changes to the provisions of the Customs Code of Ukraine state: "Thanks to the measures introduced in 2024, which facilitated preferential customs clearance (...) of energy equipment (...), the prompt restoration of energy system facilities was ensured."
That is why the authors propose to extend the exemption from VAT for operations involving the import, movement, and sending of imported equipment for the construction and restoration of various types of generation through international postal and express shipments to the customs territory of Ukraine under the import customs regime for the period of martial law in Ukraine, but no longer than until January 1, 2027.
The draft laws contain a list of necessary equipment for wind power plants, solar power plants, hydroelectric power plants, thermal power plants, gas piston and gas turbine power plants, and energy storage facilities.
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In addition, it is proposed to exempt imported equipment from VAT for a similar period, the list of which is determined by the Cabinet of Ministers of Ukraine within the framework of agreements, the financing of which is carried out at the expense of the Energy Community Secretariat.
According to the authors of the legislative initiative, increasing generating capacities will minimize interruptions in energy supply to consumers and ensure the functioning of the country's economy throughout 2026.
Recall
The Ministry of Energy reported that Ukraine is systematically preparing for the heating season by carrying out restoration and repair work, as well as accumulating fuel. Special attention is paid to strengthening the physical and air protection of key energy facilities.
Meanwhile, NNEGC "Energoatom" continues to work on the construction of the fifth and sixth AP1000 power units from Westinghouse to increase energy capacities. The construction of one unit can take about 5 years, provided adequate funding.