The Verkhovna Rada’s Tax Committee supported the amendment to Bill No. 14090, which extends customs and tax exemptions for energy equipment imports through 2026 and expands the list of exempt goods, including components and assemblies for wind power plants. This decision has significant implications for equipment supplies, generation restoration, and wind farm development in Ukraine, but also raises questions about the budget burden, application procedures, and time limits. Below is a detailed analysis of the changes, the mechanics of the changes, who will be affected, and possible scenarios.
Following massive attacks on energy infrastructure, the Ukrainian market is facing a rapid shortage of equipment to restore generation and ensure the smooth operation of enterprises and critical infrastructure. In 2024, parliament already passed a resolution to temporarily exempt certain energy products from import duties and VAT, accelerating the import of inverters, generators, battery systems, and other equipment. The discussion is currently shifting from one-time measures to extending the incentives into 2026 and expanding their range to support large-scale supplies and the restoration of the energy grid.
What exactly does the amendment to Bill No. 14090 propose?
- Extension of benefits – extend the exemption from import duties and/or VAT for the import of equipment necessary for the restoration of electricity generation and energy infrastructure through 2026 (the exact terms and wording will be in the revised text of the bill).
- Expanded list – wind power plant components and assemblies (WPP components) have been added to the list of eligible goods. This means the exemption now covers not only individual generation components (inverters, batteries, generators) but also wind power plant components. This formally extends support to the entire wind power market, not just specific categories.
Legally: the changes are introduced by an amendment to bill No. 14090 – the amendment adjusts the relevant provisions of the Tax and Customs Codes due to clarification of the lists and extension of the validity periods of benefits (the detailed text of the amendment is in the bill card and bills No. 14089/14090, which supplement the customs/tax ones).
Which products and codes are eligible for the discount
In practice, the benefit covers categories of goods used for the production and restoration of energy capacity:
1
Inverters, controllers, storage systems (ESS), lithium-ion and LFP batteries
2
Generators and diesel/gas backup power units
3
Components for solar power plants (modules, mounting systems, converters)
4
Wind turbine components and assemblies (loading gearboxes, nacelles, blades, transmission elements) – this is what was added in the latest revision
Technically, classification is applied through the UCTVED codes – to apply the benefit, the importer must identify the goods by the correct code and provide documents on the intended use for restoration/generation.
What and when to expect
The committee has already made a decision (the tax/energy committee supported the continuation of benefits and the expansion of the list).
A vote must then take place in the Verkhovna Rada (plenary session). Once adopted as a whole, the amendments are formalized through relevant Cabinet of Ministers resolutions (lists of UCTVED codes) and clarifications from the State Tax Service/Customs Service.
In practice, businesses can prepare supplies now, but will only fully apply the exemption after the law is passed and the official list is published.
Amendment No. 14090, which continues the import incentives for energy equipment and expands them to include wind farm components and assemblies, is a strategic step aimed at accelerating the restoration of the energy system and stimulating investment in renewable energy. It makes projects more commercially viable and reduces barriers to the procurement of critical components. At the same time, the success of this mechanism will depend on clear implementation (lists of goods, customs procedures) and a balanced fiscal policy.
