Ukraine extends the import-VAT exemption for energy equipment to 1 January 2029 and adds complete wind turbines

What changed in detail

Law of Ukraine No. 4698-IX of 3 December 2025 amends the Tax Code. In the first paragraph of points 87¹ and 88¹ of subsection 2 of Section XX it replaces “until 1 January 2026” with “until 1 January 2029”. Point 87¹ exempts from VAT imports of the energy equipment listed in point 9-36 of Section XXI of the Customs Code. Point 88¹ covers imports under Energy Community Secretariat-funded agreements. Both exemptions still also end with martial law.

Law No. 4710-IX of 4 December 2025 amends the Customs Code. It extends the import-duty exemption in point 9-36 (and the one in point 9-37) to 1 January 2029. It also adds HS code 8502 31 00 00, wind-powered electric generating sets, to the point 9-36 list. Because Tax Code point 87¹ refers to that list, complete wind turbines also become exempt from import VAT.

Both laws were published in Holos Ukrainy No. 248 on 25 December 2025 and entered into force the day after publication, 26 December 2025. The 2024 exemption was therefore never interrupted.

What it means

This record extends and replaces the end date in the 2024 energy-equipment exemption. As of November 2026 the exemption runs to 1 January 2029, or to the end of martial law if that comes first. The weekly feed shows no later change.

The main practical change is wind: before 26 December 2025 only listed parts of wind generators qualified, and from that date a complete wind-powered generating set does too. The wind-turbine addition sits in the customs law (4710-IX), not in the tax law, so cite both when claiming the VAT exemption.