On December 30, 2024, the Laws of Ukraine (based on draft laws No. 12266 and No. 12267) came into effect, extending tax and customs benefits for unmanned aerial vehicles (UAVs), drones, and their components until the end of 2025.
The new laws introduce the following:
VAT exemptions for operations involving the import of specific defense-related goods to Ukraine;
exemption from customs duties for components imported for the production of ammunition and shells;
prolongation of benefits for the import of all UAVs (including ground-based and water-based unmanned systems), night vision devices, anti-drone guns, etc.; and
allowing non-profit organizations to provide direct charitable assistance to military personnel and their families without jeopardizing their non-profit status, and introducing additional benefits for employees of non-profit organizations, allowing up to 5% of income to be exempt from tax.