Operations on the supply of goods for refueling or provision of ground military transport or other special contingents of the Armed Forces and other institutions are not subject to VAT.
In particular, operations for the supply of goods for refueling or the provision of ground military transport or other special contingents of the Armed Forces of Ukraine and other institutions, determined by the Resolution of the CMU dated 02.03.2022 No. 178 “Some issues of zero-rate value added tax in the period of introduction of the right-wing martial law regime in Ukraine” are taxed at a zero VAT rate.
At the same time, for operations on the transfer / provision of goods and services, which in accordance with the fourth paragraph of Clause 32-1 of Subsec. 2 ch. ХХ TCU are not considered to be the supply of goods / services, the persons who carry out such transfer / provision, and the persons who receive such goods / services must prepare primary accounting documents for confirmation in accordance with the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”.