The Verkhovna Rada of Ukraine has approved in the first reading the bills No. 12266 on extending tax benefits and No. 12267 on extending customs privileges for the year 2025, as reported by the parliamentary committee on tax and customs policy, Daniil Getmantsev.
As clarified by the first deputy head of the committee Yaroslav Zheleznyak, the corresponding decision was supported by 331 deputies for bill No. 12266 and 335 for bill No. 12267 during the plenary session on Tuesday.
According to Getmantsev, the bill provides for customs duty exemptions for components imported for use in the production of shells and ammunition, as well as the continuation of customs duty exemptions for UAVs, night vision devices, and anti-drone rifles.
The bill also proposes to expand the list of components and materials imported by enterprises producing unmanned systems (extending the exemption not only to UAVs but also to ground and water unmanned systems).
Furthermore, it includes a deferral until January 1, 2027, for the implementation of compliance requirements with Euro-6 environmental standards for vehicles under codes 8701 20 (tractors), 8702 (motor vehicles for the transportation of 10 persons or more), 8704 (motor vehicles for cargo transport), 8705 (motor vehicles for special purposes), both for new vehicles and those that have been previously used (these requirements will take effect without changes from January 1, 2025).
The bill also contains provisions for supporting charity and volunteering, which relate to the possibility of non-profit organizations providing charitable assistance directly to military personnel and their families without the risk of losing their non-profit status due to the absence of relevant provisions in their charter, tax exemption on personal income tax for funds collected by volunteers and donated to charitable foundations, and ensuring the possibility of providing additional benefits to employees of non-profit organizations without the risk of losing their non-profit status (with a safeguard of no more than 5% of annual income).
Additionally, the bill provides for support for the Ukrainian film industry (continuation of VAT exemptions for national films until the end of martial law), deregulation in the used car market (cancellation of valuation requirements), and complete and final fiscalization of the gambling business.