Equipment for solar and wind power plants is exempt from VAT

Ukrainian parliament has adopted the Law No. 2628-VIII (dated 23.11.2018) amending the Tax Code and several other laws. According to these amendments, items imported for the construction of wind and solar power is exempt from VAT.

Thus, the law amends the Transitional Provisions of the Tax Code and states the VAT exemption for import of goods (equipment), which are necessary for alternative energy power plants into the customs territory of Ukraine. Such equipment includes wind power engines, transformers, charging devices and other parts of devices (in general, there are four commodity positions of Ukrainian codes for foreign economic activity). The exemption period, during which the equipment is exempt from payment of the tax, is set for 3 years, to 2022.

Previously, Tax code did not contain provisions that would provide benefits for the import of such equipment. In addition, Tax Code contains the VAT exemption for equipment operating on renewable energy sources and equipment and components necessary for the production of electricity from renewable sources. However, the benefit is applied only if the goods are used for own production and there are no identical products in Ukraine. The Cabinet of Ministers approves a List of such goods.

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